Shri Arun Das, Kolkata V. THE DCIT, CIR-50, KOLKATA, Kolkata

MA 126/KOL/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4995 (ITAT-KOLKATA)
• Duration Of Justice: 11 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-11-2016
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: 2009-2010
• Appeal Filed On: 04-12-2015
• Court: TRIBUNAL
• Department Lawyers: MD GHAYAS UDDIN
• Assessee Lawyers: S M SURANA

Judgement Text

1 MA NOS. 126/KOL/2015 & 17/KOL/2016 ARUN DAS, AYS 2009-10 IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA [BEFORE SHRI N. V. VASUDEVAN, JM & SHRI M. BALAGAN ESH, AM] M.A. NO. 126/KOL/2015 I.T.A NO. 2132/KOL/2014 ASSESSMENT YEAR: 2009-10 SHRI ARUN DAS VS. DEPUTY COMMISSIONER OF INCOME -TAX, (PAN: ADOPD0498G) CIRCLE-50, KOLKATA. ( APPLICANT ) ( RESPONDENT ) & M.A. NO. 17/KOL/2016 I.T.A NO. 2132/KOL/2014 ASSESSMENT YEAR: 2009-10 DEPUTY COMMISSIONER OF INCOME-TAX, VS. SHRI ARUN D AS ( APPLICANT ) ( RESPONDENT ) DATE OF HEARING: 18.11.2016 DATE OF PRONOUNCEMENT: 18.11.2016 FOR THE ASSESSEE: SHRI S. M. SURANA, ADVOCATE FOR THE REVENUE: MD. GHAYAS UDDIN, JCIT, S R. DR ORDER PER SHRI M. BALAGANESH, AM: BY VIRTUE OF THESE MISCELLANEOUS APPLICATIONS, THE ASSESSEE AS WELL AS THE REVENUE HAS SOUGHT TO RECTIFY THE DEFECT IN THE ORDER PASSED BY THIS TRIBUNAL ON 14.08.2015 IN MENTIONING THE FIGURE OF ADDITION TO BE MADE BY THE AO. WE FI ND THAT THE ASSESSEE HAD ALSO PREFERRED A SEPARATE MISC. APPLICATION FOR THE SAME ISSUE AND F OR RECTIFYING THE SAME AMOUNT VIDE M.A NO. 98/KOL/2015 WHICH WAS DISPOSED OF ON 08.07.2016 BY THIS TRIBUNAL. IN VIEW OF THE SAID DECISION BOTH THE MISC. APPLICATIONS OF ASSESSEE AN D AS WELL AS REVENUE BECOME INFRUCTUOUS. HENCE, THE MISC. APPLICATIONS BY ASSESSEE AS WELL A S BY THE REVENUE ARE DISMISSED. 2. IN THE RESULT, MISC. APPLICATIONS OF ASSESSEE AS WELL AS REVENUE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (N. V. VASUDEVAN) (M. BALAGANESH) JUDICIAL MEMBER ACCOUNTA NT MEMBER DATED : 18 TH NOVEMBER, 2016 JD.(SR.P.S.) 2 MA NOS. 126/KOL/2015 & 17/KOL/2016 ARUN DAS, AYS 2009-10 COPY OF THE ORDER FORWARDED TO: 1 . APPLICANT SHRI ARUN DAS, SUKANTA NAGAR, 2 ND LANE, P.O. MICHAELNAGAR, KOLKATA-700 133 2 RESPONDENT DCIT, CIRCLE-50, KOLKATA. 3 . THE CIT(A), KOLKATA 4. 5. CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, ASSTT. REGISTRAR .