ACIT, CIR-37, KOLKATA, Kolkata V. M/s Bhagwandas Sagarmal, Kolkata

MA 117/KOL/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4077 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-02-2016
• Appeal Filed By: Department
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 19-10-2015
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KOL KATA [BEFORE SHRI MAHAVIR SINGH, JM & SHRI M. BALAGANES H, AM] M. A. NO. 117/KOL/2015 IN I.T.A NO. 1374/KOL/2012 ASSESSMENT YEAR: 2008-09 ASSISTANT COMMISSIONER OF INCOME-TAX, VS. M/S. BH AGWANDAS SAGARMAL CIRCLE-37, KOLKATA. (PAN: AADFB1849B) ( APPLICANT ) ( RESPONDENT ) DATE OF HEARING : 19.02.2016 DATE OF PRONOUNCEMENT: 19.02.2016 FOR THE APPLICANT: SHRI AMITAVA ROY, JCIT FOR THE RESPONDENT: SHRI AMIT KUMAR, ACA ORDER PER MAHAVIR SINGH, JM: BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE HAS SOUGHT FOR RECTIFYING THE MISTAKE APPARENT FROM THE TRIBUNALS ORDER DATED 15 .05.2015, WHEREIN THE TRIBUNAL IN ITS ORDER IN PARA 5 ON 5 TH LINE HAS MISTAKENLY WRITTEN WAREHOUSING CHARGES. ACCORDINGLY, WE RECTIFY THE MISTAKE IN THE ORDER OF TRIBUNAL IN PARA 5 ON 5 TH LINE, WHICH SHOULD BE READ AS LOADING AND UNLOADING EXPE NSES INSTEAD OF WAREHOUSING CHARGES. 2. IN THE RESULT, THE M.A. FILED BY THE REVENUE IS ALLOWED. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- (M. BALAGANESH) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 19 TH FEBRUARY, 2016 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 . APPLICANT: ACIT, CIR-37, KOLKATA. 2 RESPONDENT M/S. BHAGWANDAS SAGARMAL, 12, SYED SA LLEY LANE, KOLKATA- 700073.. 3 . THE CIT(A) , KOLKATA 4. CIT, KOLKATA 5 . DR, KOLKATA BENCHES, KOLKATA TRUE COPY, BY ORDER, ASSTT. REGISTRAR .