ACIT, Circle-13(1), Kolkata, Kolkata V. M/s Mantora Oil Products Ltd, Kolkata

MA 131/KOL/2016

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 9370 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 6 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 09-09-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH A, KOLKATA BEFORE SH.S.S.VISWANETHRA RAVI, JUDICIAL MEMBER & SH. A.L.SAINI, ACCOUNTANT MEMBER M.A.NO.-131/KOL/2016 [IN ITA NO.1911/KOL/2013] (ASSESSMENT YEAR-2005-06) ORDER PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER THE REVENUE FILED THIS MISCELLANEOUS APPLICATION SEEKING TO RECTIFY THE MISTAKE APPARENT ON THE RECORD IN THE ORDER DATED 17.06.2016 PASSED BY THIS TRIBUNAL. 2. HEARD BOTH PARTIES AND PERUSED MATERIAL AVAILABLE ON RECORD. WE FIND IN PAGE NO.8, THIS TRIBUNAL BY MISTAKE INADVERTENTLY MENTIONED RS.3,32,75,131/- INSTEAD OF RS.3,00,62,042/-. WE FIND FORCE IN THE ARGUMENTS OF LD.DR FOR WHICH THE LD.AR DID NOT CONTROVERT THE SAME AND INFACT AGREED THAT THERE IS A MISTAKE APPARENT ON THE RECORD IN MENTIONING THE FIGURES OF AMOUNTS MENTIONED THEREIN. THEREFORE, THE AMOUNTS MENTIONED AS RS.3,32,75,131/- IN PARA 8 AT PAGE 6 OF THE ORDER DATED 17.06.2016 IS RECTIFIED AS RS.3,00,62,042/- THUS, M.A. FILED BY THE REVENUE IS RECTIFIED AS INDICATED ABOVE. 3. IN THE RESULT, THE M.A FILED BY THE REVENUE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 03.04.2019. SD/- SD/- (A.L.SAINI) (S.S.VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER ACIT, CIRCLE-13(1), KOLKATA. VS M/S. MANTORA OIL PRODUCTS LTD., 16, TARACHAND DUTTA STREET, 2 ND FLOOR, KOLKATA-700073. PAN-AABCM8155E (APPELLANT) (RESPONDENT) APPELLANT BY SH.SHANKAR HALDER, JCIT SR.DR RESPONDENT BY SH. MANISH TIWARI, FCA DATE OF HEARING 29.03 .2019 DATE OF PRONOUNCEMENT 03.04.2019 2 | P A G E M.A.NO.-131/KOL/2016 [IN ITA NO.1911/KOL/2013] (ASSESSMENT YEAR-2005-06) DATE:-03.04.2019 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT- ACIT, CIRCLE-13(1), KOLKATA. 2. RESPONDENT- M/S. MANTORA OIL PRODUCTS LTD., 16, TARACHAND DUTTA STREET, 2 ND FLOOR, KOLKATA-700073. 3. CIT-KOLKATA 4. CIT(APPEALS)-KOLKATA 5. DR: ITAT -KOLKATA BENCHES BY ORDER AR/H.O.O ITAT, KOLKATA