M/s. A.P. Fashions Pvt. Ltd., Kolkata V. DCIT, Circle - 10(1), Kolkata, Kolkata

CO 57/KOL/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 7801 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 1 month(s) 19 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 10-07-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 21-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: AND
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH C, KOLKATA BEFORE SH. J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SH. S.S.GODARA, JUDICIAL MEMBER ITA NO. 739/KOL/2018 & CROSS OBJECTION CO NO. 57/KOL/2018 [ASSESSMENT YEAR: 2013-14 ] DCIT, CIRCLE-10(1), KOLKATA. VS M / S. A.P. FASHIONS PVT. LTD. , 227, A.J.C. BOSE ROAD, KOLKATA-700 020. PAN- AACCA 0846 K (APPELLANT) (RESPONDENT/CROSS OBJECTOR) CORRIGENDUM PER SH. S.S. GODARA, JUDICIAL MEMBER : THIS TRIBUNAL DISPOSED OFF THE ABOVE MENTIONED APPEAL ON 10.07.2020. WE FIND THAT SOME INADVERTENT TYPOGRAPHICAL ERRORS HAVE CREPT INTO THE ORDER OF THE TRIBUNAL. WE RECTIFY THE SAME AS UNDER. 2. AT THE FIRST PAGE OF THE ORDER APPELLANT BY AND RESPONDENT BY SHOULD BE READ AS FOLLOWS: APPELLANT BY- SH. SUPRIYO PAL, JCIT, SR. DR. RESPONDENT BY- SH. S. JAJODIA, FCA & SH. SUJOY SEN, ADV. 3. THE HEADER OF THE ORDER SHOULD BE READ AS FOLLOWS: ITA NO. 739/KOL/2018 CROSS OBJECTION CO NO. 57/KOL/2018 ASSESSMENT YEAR: 2013-14 M/S. A.P. FASHIONS PVT. LTD. 4. THE SL. NOS. 1, 2 & 3 AT THE COPY FORWARDED TO SECTION AT PAGE 13 SHOULD BE READ AS FOLLOWS: 1. APPELLANT- DCIT, CIRCLE-10(1), KOLKATA. 2. RESPONDENT- M/S. A.P. FASHIONS PVT. LTD., 227, A.J.C. BOSE ROAD, KOLKATA-700 020. ITA NO. 739/KOL/2018 CROSS OBJECTION CO NO. 57/KOL/2018 ASSESSMENT YEAR: 2013-14 M/S. A.P. FASHIONS PVT. LTD. PAGE | 2 3. CIT(A)-4, KOLKATA. (SENT THROUGH E-MAIL). ORDER PRONOUNCED IN THE OPEN COURT ON 10.07.2020. SD/ - SD/ - (J. SUDHAKAR REDDY) (S.S.GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATE: 10.07.2020 BIDHAN COPY FORWARDED TO: 1. APPELLANT - DCIT, CIRCLE-10(1), KOLKATA. 2. RESPONDENT - M/S. A.P. FASHIONS PVT. LTD., 227, A.J.C. BOSE ROAD, KOLKATA-700 020. 3. CIT(A)-4, KOLKATA. (SENT THROUGH E-MAIL). 4. CIT- 5. CIT(DR), KOLKATA BENCHES, KOLKATA. (SENT THROUGH E-MAIL). TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES