M/s Torrent Merchandise Pvt. Ltd., Kolkata V. ITO, Ward 9(1), Kolkata, Kolkata

ITA 299/KOL/2017

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 2005 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 4 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 15-02-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Revision of order
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH : KOLKATA [BEFORE SHRI J. SUDHAKAR REDDY, AM & SHRI S.S. GODARA, JM] I.T.A NO.299/KOL/2017 ASSESSMENT YEAR : 2008-09 M/S. TORRENT MERCHANDISE PVT. LTD. -VS.- ITO , WARD-9(1), KOLKATA 2/6, SARAT BOSE ROAD, KOL 20. [PAN: AAACT9236E] (APPELLANT) (RESPONDENT) C O R R I G E N D U M PER J. SUDHAKAR REDDY, AM IN PARA NO.5 (PAGE NO.2) OF THE ORDER PASSED BY THIS TRIBUNAL DATED 20.03.2019 VIDE ITA NO.299/KOL/2017, IT IS WRONGLY MENTIONED THAT THE ASSESSING OFFICER SHALL FOLLOW THE DIRECTIONS MANDATED BY THE LD. CIT(A) IN HIS ORDER PASSED U/S 263 OF THE ACT DATED 01.03.2013 INSTEAD OF THE ASSESSING OFFICER SHALL FOLLOW THE DIRECTIONS MANDATED BY THE LD. CIT-III IN HIS ORDER PASSED U/S 263 OF THE ACT DATED 01.03.2013. HENCE THIS ERROR IS CORRECTED AS FOLLOWS AND THIS SHALL BE READ HENCEFORTH AS FOLLOWS: THE ASSESSING OFFICER SHALL FOLLOW THE DIRECTIONS MANDATED BY THE LD. CIT- III IN HIS ORDER PASSED U/S 263 OF THE ACT DATED 01.03.2013 . THIS CORRIGENDUM WILL FORM PART OF THE EARLIER ORDER DATED 20.03.2019. SD/- SD/- S. S. GODARA J. SUDHAKAR REDDY JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 17.06.2019 [BISWAJIT, SR.PS] COPY OF THE ORDER FORWARDED TO: 1. M/S. TORRENT MERCHANDISE PVT. LTD. 2. ITO , WARD-9(1), KOLKATA 3. CIT(A), KOLKATA 4. CIT, KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR. I TAT, KOLKATA 2 ITA NO.628/KOL/2012 M/S. GAURAV INDIA LTD. 2