DCIT, Circle - 6 Kolkata, Kolkata V. CESC Ltd., Kolkata

MA 157/KOL/2017

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 0008 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-11-2017
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2003-2004
• Appeal Filed On: 04-09-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: J P KHAITANM

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : KOLKATA [BEFORE HONBLE SRI N.V.VASUDEVAN, JM & HONBLE S RI WASEEM AHMED, AM] M.A.NO.157/KOL/2017 (A/O I.T.A NO. 231/KOL/2011) ASSESSMENT YEAR : 2003-0 4 D.C.I.T., CIRCLE-6, -VS.- C.E.S.C. LTD. KOLKATA KOLKATA [PAN : AABCC 2903 N] (APPELLANT) (RESPONDENT) M.A.NO.158/KOL/2017 (A/O I.T.A NO. 505/KOL/2017) ASSESSMENT YEAR : 2003-0 4 D.C.I.T., CIRCLE-6, -VS.- C.E.S.C. LTD. KOLKATA KOLKATA [PAN : AABCC 2903 N] (APPELLANT) (RESPONDENT) M.A.NO.159/KOL/2017 (A/O I.T.A NO. 232/KOL/2011) ASSESSMENT YEAR : 2004-0 5 D.C.I.T., CIRCLE-6, -VS.- C.E.S.C. LTD. KOLKATA KOLKATA [PAN : AABCC 2903 N] (APPELLANT) (RESPONDENT) M.A.NO.160/KOL/2017 (A/O I.T.A NO. 506/KOL/2011) ASSESSMENT YEAR : 2004-0 5 D.C.I.T., CIRCLE-6, -VS.- C.E.S.C. LTD. KOLKATA KOLKATA [PAN : AABCC 2903 N] (APPELLANT) (RESPONDENT) M.A.NO.161/KOL/2017 (A/O I.T.A NO. 791/KOL/2011) ASSESSMENT YEAR : 2005-0 6 D.C.I.T., CIRCLE-6, -VS.- C.E.S.C. LTD. KOLKATA KOLKATA [PAN : AABCC 2903 N] (APPELLANT) (RESPONDENT) 2 M.A.NOS.157-1162/KOL/2017 C.E.S.C. LTD., A.YR.2003-04, 2004-05 & 2005-06 2 M.A.NO.162/KOL/2017 (A/O I.T.A NO. 1029/KOL/2011) ASSESSMENT YEAR : 2005-0 6 D.C.I.T., CIRCLE-6, -VS.- C.E.S.C. LTD. KOLKATA KOLKATA [PAN : AABCC 2903 N] (APPELLANT) (RESPONDENT) FOR THE APPELLANT : SHRI J.P.KHAITAN,M SR.ADV OCATE FOR THE RESPONDENT : SHRI G.MALLIKARJUNA, CI T(DR) CORRIGENDUM ORDER PER SHRI N.V.VASUDEVAN, JM IN THE ABOVE APPEALS DUE TO INADVERTENCE, THE FOLLO WING MISTAKES HAVE BEEN CREPT ON THE TRIBUNALS ORDER DATED 18.11.2016. 1.IN THE FRONT PAGE THE ITA NO.791/KOL/2011 RELATED TO A.Y.2005-06 INADVERTENTLY DEPARTMENT HAS BEEN SHOWN AS THE APPELLANT AND THE ASSESSEE AS THE RESPONDENT. THE CORRECT RANKING OF THE PARTIES SHOULD BE AS UNDER : I.T.A NO. 791/KOL/2011 ASSESSMENT YEAR : 2005-0 6 CESC LIMITED -VS.- D.C.I.T., RANGE-6, KOLKATA KOLKATA [PAN : AABCC 2903 N] (APPELLANT) (RESPONDENT) 2.IN THE FRONT PAGE (PAGE NO.1) IN ITA NO.1029/KOL /2011 RELATED TO A.Y.2005-06 INADVERTENTLY ASSESSEE HAS BEEN SHOWN AS THE APPE LLANT AND THE DEPARTMENT AS THE RESPONDENT. THE CORRECT RANKING OF THE PARTIES SHOULD BE AS UND ER : I.T.A NO. 1029/KOL/2011 ASSESSMENT YEAR : 2005-0 6 D.C.I.T., CIRCLE-6, -VS.- CESC LTD. KOLKATA KOLKATA [PAN : AABCC 2903 N] (APPELLANT) (RESPONDENT) 3 M.A.NOS.157-1162/KOL/2017 C.E.S.C. LTD., A.YR.2003-04, 2004-05 & 2005-06 3 AT PAGE-34 THE APPEAL NUMBER AND A.Y. ARE WRONGLY M ENTIONED AS ITA NO..232/KOL/2012 (REVENUES APPEAL FOR A.Y.2004-05) AND THE CORRECT APPEAL NO. SHOULD READ AS UNDER : I.T.A NO. 1029/KOL/2011 (REVENUES APPEAL FOR AY 2005-06) 3. AT PAGE NO.29 AT END OF PARA NO.49 LAST WORD THE RE IS A TYPOGRAPHICAL ERROR APPARENT FROM THE RECORD.. INSTEAD OF MENTIONING ASSESSEE IT HAS BEEN MENTIONED AS REVENUE THE LAST SENTENCE IN PAGE-29 PARA 49 SHOULD READ AS FOLLOWS :- 49WE THEREFORE CONFIRM THE ORDER OF THE CIT(A) AND DISMISS GR.NO.3 RAISED BY THE ASSESSEE. THE OTHER CONTENTS OF THE SAID ORDER WILL REMAIN TH E SAME. SD/- SD/- [ WASEEM AHMED ] [ N.V.V ASUDEVAN ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 13.11.2017. [RG SR.PS] COPY OF THE ORDER FORWARDED TO: 1.C.E.S.C.LTD., CHOWRINGHEE SQUARE, KOLKATA-700001. 2. D.C.I.T., CIRCLE-6, KOLKATA. 3. CIT(A)-VI, KOLKATA. 4. CIT-II, KOILKATA. 5.CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SR.PRIVATE SECRETARY HEAD O F OFFICE/D.D.O., ITAT KOLKATA BENCHES, KOLKATA 4 M.A.NOS.157-1162/KOL/2017 C.E.S.C. LTD., A.YR.2003-04, 2004-05 & 2005-06 4