Smt. Ankita Kothari , Kolkata V. ITO, Ward - 34(2), Kolkata , Kolkata

ITA 1726/KOL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 1412 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 13-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S M SURANA LD AR RESPONDEN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH SMC KOLKATA BEFORE SHRI S.S, GODARA , JUDICIAL MEMBER ITA NO. 1726 /KOL/ 2018 ASSESSMENT YEAR: 201 4 - 15 SMT. ANKITA KOTHARI PAN: ALSPK2904Q 9 CLIVE ROW, KOLKATA - 700 001. / V/S . INCOME TAX OFFICER, WARD - 3 4 ( 2 ), 110 SHANTI PALLY, NEAR RUBY HOSPITAL, AAYKAR BHAWAN, POORVA, KOLKATA - 107. / APPELLANT .. / RESPONDENT / BY ASSESSEE SHRI S. M. SURANA,ADVOCATE, LD.AR / BY RESPONDENT SHRI C.J. SINGH, JCIT - SR - DR / DATE OF HEARING 28 - 02 - 2019 / DATE OF PRONOUNCEMENT 28 - 02 - 2019 ITA NO. 1969/KOL/2018 ASSESSMENT YEAR: 201 4 - 15 M/S. NAVTECH FARM PRODUCTS PVT. LTD PAN: AAACN8470E 30 CHITTARANJAN AVENUE, 2 ND FLOOR, KOLKATA - 700 012. / V/S . INCOME TAX OFFICER, WARD - 1 (2), AAYKAR BHAWAN, P - 7 CHOWRINGHEE SQUARE, KOLKATA - 700 069. / APPELLANT .. / RESPONDENT / BY ASSESSEE SHRI N.M. BHANSALI,,ADVOCATE, LD.AR / BY RESPONDENT SHRI C.J. SINGH, JCIT - SR - DR ITA NO S 1726/K/18,1969/K/18, 2251/K/18, 2252/K/18 & 2254/K/18 A.YS 2014 - 15, 15 - 16 SMT. ANKITA KOTHARI, NAVTECH FARM PRODUCTS P.LTD, ARUN KR. AGARWAL, PAWAN KR. AGARWAL & SMT. RITU BANSAL PAGE 2 / DATE OF HEARING 28 - 02 - 2019 / DATE OF PRONOUNCEMENT 28 - 02 - 2019 ITA NO. 2251/KOL/2018 ASSESSMENT YEAR: 2015 - 16 SHRI ARUN KUMAR AGARWAL PAN: ACZPA6894K 17/19 JELIA PARA 2 ND BYE LANE, FLAT NO. 5D, SALKIA, HOWRAH - 711106. / V/S . INCOME TAX OFFICER, WARD - 46(1), 3 GOVERNMENT PLACE (EAST), 2 ND FLOOR, KOLKATA - 700 001. / APPELLANT .. / RESPONDENT / BY ASSESSEE SHRI MANISH TIWARI,FCA, LD.AR / BY RESPONDENT SHRI C.J. SINGH, JCIT - SR - DR / DATE OF HEARING 28 - 02 - 2019 / DATE OF PRONOUNCEMENT 28 - 02 - 2019 ITA NO. 2252 /KOL/2018 ASSESSMENT YEAR: 201 5 - 16 SHRI PAWAN KUMAR AGARWAL PAN: ADEPA 7670F 17/19 JELIA PARA 2 ND BYE LANE, FLAT NO. 5D, SALKIA, HOWRAH - 711106. / V/S . INCOME TAX OFFICER, WARD - 46(1), 3 GOVERNMENT PLACE (EAST), 2 ND FLOOR, KOLKATA - 700 001. / APPELLANT .. / RESPONDENT ITA NO. 2254/KOL/2018 ITA NO S 1726/K/18,1969/K/18, 2251/K/18, 2252/K/18 & 2254/K/18 A.YS 2014 - 15, 15 - 16 SMT. ANKITA KOTHARI, NAVTECH FARM PRODUCTS P.LTD, ARUN KR. AGARWAL, PAWAN KR. AGARWAL & SMT. RITU BANSAL PAGE 3 ASSESSMENT YEAR: 2015 - 16 SMT. RITU BANSAL PAN: AMIPB 7630D C/O BANSAL TEXTILES 134/1 M.G ROAD, 3 RD FLOOR, KOLKATA - 700 007. / V/S . INCOME TAX OFFICER, WARD - 45(1), 3 GOVERNMENT PLACE (EAST), 2 ND FLOOR, KOLKATA - 700 001. / APPELLANT .. / RESPONDENT CORRIGENDUM ON PERUSAL OF SUBMISSION OF THE LD.AR DATED 12 - 03 - 2018 ( COPY OF THE SAME IS ON RECORD), IT IS NOTICED THAT ORDER DATED 28 - 02 - 2019 PASSED BY ME IN ITA NOS. 2251 - 2252/KOL/2018 FOR THE A.Y 2015 - 16 IN THE CASES OF S/SHRI ARUN KUMAR AGARWAL & PAWAN KUMAR AGARWAL THERE WAS A TYPOGRAPHICAL ERROR AT PAGE 3 (SL. NO 3 & 4) IN MENTIONING LONG TERM CAPITAL GAIN S . INCORRECT FIGURE AS ALREADY MENTIONED IN THE SAID ORDER AS RS.25,501 / - (SL. NO.3) AND RS. 25,471/ - (SL. NO. 4) AT PAGE 3 OF THE SAID ORDER. THE CORRECT FIGURES ARE OF RS. 8,78,000/ - & RS. 8,74,031/ - AS SUBMITTED BY THE LD.AR NOW BEFORE US. THEREFORE, WE RECTIFY THE SAID TYPOGRAPHICAL ERROR AS UNDER: - SL NO. ITA NO. AY LTCG LTCL 1 1726/K/18 14 - 15 15,27,500/ - 2 1969/K/18 14 - 15 11,92,072/ - 3 2251/K/18 15 - 16 8,78,000/ - 4 2252/K/18 15 - 16 8,74,031/ - 5 2254/K/18 14 - 15 19,17,137/ - THE ABOVE MENTIONED CORRECT FIGURES, WHICH HAS BEEN RECTIFIED BY ME IS ALSO PART OF ITA NO S 1726/K/18,1969/K/18, 2251/K/18, 2252/K/18 & 2254/K/18 A.YS 2014 - 15, 15 - 16 SMT. ANKITA KOTHARI, NAVTECH FARM PRODUCTS P.LTD, ARUN KR. AGARWAL, PAWAN KR. AGARWAL & SMT. RITU BANSAL PAGE 4 THE SAID OR DER DATED 28 - 02 - 2019. SD/ - (S.S. GODARA ) JUDICIAL MEM BER KOLKATA / , * *PP/SR.PS - 18 - 03 - 2019 / COPY OF ORDER FORWARDED TO: - 1. / RESPECTIVE APPELLANT/ASSESSEE - SMT. ANKITA KOTHARI , PAN: ALSPK2904Q , 9 CLIVE ROW, KOLKATA - 700 001. 2) M/S. NAVTECH FARM PRODUCTS PVT. LTD, PAN: AAACN8470E 30 CHITTARANJAN AVENUE, 2 ND FLOOR, KOLKATA - 700 012. 3) SHRI ARUN KUMAR AGARWAL, PAN: ACZPA6894K, 17/19 JELIA PARA 2 ND BYE LANE, FLAT NO. 5D, SALKIA, HOWRAH - 711106.4) SHRI PAWAN KUMAR AGARWAL PAN: ADE PA 7670F, 17/19 JELIA PARA 2 ND BYE LANE, FLAT NO. 5D, SALKIA, HOWRAH - 711106 & 5). SMT. RITU BANSAL, PAN: AMIPB 7630D C/O BANSAL TEXTILES,134/1 M.G ROAD, 3 RD FLOOR, KOLKATA - 700 007. 2. /RE V EN UE - ITO WD - 34(2), KOLKATA/ITO WARD 1(2), KOLKATA/ ITO, WARD 45(1), KOLKATA & ITO, WARD 46(1), KOLKATA. 3. / CONCERNED CIT 4. - / CIT (A) 5. , / DR, ITAT, KOLKATA 6. / GUARD FILE. BY ORDER/ , / , ITA NO S 1726/K/18,1969/K/18, 2251/K/18, 2252/K/18 & 2254/K/18 A.YS 2014 - 15, 15 - 16 SMT. ANKITA KOTHARI, NAVTECH FARM PRODUCTS P.LTD, ARUN KR. AGARWAL, PAWAN KR. AGARWAL & SMT. RITU BANSAL PAGE 5