DCIT,Circle-49, R.No.16, 8th Floor, Kolkata V. Smt. Gargi Poddar, Kolkata

MA 127/KOL/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9452 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-11-2012
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 26-07-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

M.A. NO. 127-KOL-2012 (IN I.T.A. NO.1345/ KOL. / 2010) AS SESSMENT YEAR : 2006-07 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA A BENCH, KOLKATA BEFORE SHRI PRAMOD KUMAR (ACCOUNTANT MEMBER), AND SHRI MAHAVIR SINGH (JUDICIAL MEMBER) M.A. NO. 127/KOL./2012 (ARISING OUT OF I.T.A. NO.: 1345/ KOL. / 2010) ASSESSMENT YEAR : 2006-07 DEPUTY COMMISSIONER OF INCOME TAX,.....APPLIC ANT CIRCLE-49, KOLKATA, 169, A.J.C. BOSE ROAD, KOLKATA-700 014 -VS.- SMT. GARGI PODDAR, ..,....RESPONDENT, VIDYASAGAR PALLY, JAYANGRA, KOLKATA-700 069 [PAN : AGQPP 6634 B] APPEARANCES BY: A.K. PRAMANIK, D.R., FOR THE APPLICANT D.K. SAHA, A.R., FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : OCTOBER 19, 2012 DATE OF PRONOUNCING THE ORDER : NOVEMBER 23, 2012 O R D E R PER PRAMOD KUMAR: 1. BY WAY OF THIS RECTIFICATION PETITION, OUR ATTEN TION IS INVITED TO A MISTAKE ALLEGED TO HAVE CREPT IN OUR ORDER DATED 23 RD NOVEMBER, 2012, AND IT IS PRAYED THAT THE SAME BE RECTIFIED. 2. THE ALLEGED MISTAKE IS THIS. GROUND NO. 2 AND 3 RAISED BY THE ASSESSEE HAVE NOT BEEN DISPOSED OF AT ALL, AND IN G ROUND NO. 1 EMPLOYEES CONTRIBUTION HAS BEEN TREATED AS EMPL OYERS CONTRIBUTION. M.A. NO. 127-KOL-2012 (IN I.T.A. NO.1345/ KOL. / 2010) AS SESSMENT YEAR : 2006-07 PAGE 2 OF 2 3. WE HAVE HEARD THE PARTIES, PERUSED THE MATERIAL ON RECORD AND DULY CONSIDERED FACTUAL MATRIX OF THE CASE AS ALSO THE APPLICABLE LEGAL POSITION. 4. LEARNED REPRESENTATIVES FAIRLY AGREE THAT THE MI STAKES POINTED OUT BY THE APPLICANT ASSESSING OFFICER HAVE INDEED CREP T IN THE ORDER. THE PLEA OF THE ASSESSEE IS CORRECT. IN THIS VIEW OF TH E MATTER, WE DEEM IT FIT AND PROPER TO RECALL THE ORDER FOR FRESH ADJUDICATI ON IN ACCORDANCE WITH THE LAW. THE MATTER IS POSTED FOR HEARING ON 28.03. 2013; PARTIES ARE INFORMED IN THE OPEN COURT. 5. IN THE RESULT, MISCELLANEOUS APPLICATION IS ALLO WED IN THE TERMS INDICATED ABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON 23 RD DAY OF NOVEMBER, 2012. SD/- SD/- MAHAVIR SINGH PRAMOD KUMAR (JUDICIAL MEMBER) (ACC OUNTANT MEMBER) KOLKATA, THE 23 RD DAY OF NOVEMBER, 2012 COPIES TO : (1) THE ASSESSEE (2) THE DEPARTMENT (3) CIT(A) (4) CIT (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ETC ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.