The United Provinces Sugar Company Ltd., , Kolkata V. ITO, Ward - 12(2), Kolkata

MA 16/KOL/2021

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 0911 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-07-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 07-04-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S M SURANA; P K SANGHAI C

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA C BENCH, KOLKATA {VIRTUAL COURT HEARING} (BEFORE SHRI P.M. JAGTAP, HONBLE VICE-PRESIDENT, KZ & SHRI ABY T. VARKEY, HONBLE JUDICIAL MEMBER) M.A. 16/KOL/2021 A/O ITA NO. 1956/KOL/2018 ASSESSMENT YEAR: 2013-14 THE UNITED PROVINCES SUGAR COMPANY LTD.........................................................APPELLANT 1 ST FLOOR, CHARTERED BANK BUILDING 4, NETAJI SUBHASH ROAD KOLKATA 700 001 [PAN : AAACT 4947 L] VS. INCOME TAX OFFICER, WARD-12(2), KOLKATA................................................RESPONDENT APPEARANCES BY: SHRI S.M. SURANA ADVOCATE & SHRI P.K. SANGHAI, C.A., APPEARED ON BEHALF OF THE ASSESSEE. SHRI MANISH KANOJIA, CIT, D/R, APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : JULY 9 TH , 2021 DATE OF PRONOUNCING THE ORDER : JULY 9 TH , 2021 ORDER PER P.M. JAGTAP, VICE-PRESIDENT, KZ :- AS POINTED OUT BY THE ASSESSEE COMPANY IN THE PRESENT MISCELLANEOUS APPLICATION AND FURTHER EXPLAINED BY THE LD. COUNSEL FOR THE ASSESSEE AT THE TIME OF HEARING BEFORE THE TRIBUNAL, THERE ARE CERTAIN TYPOGRAPHICAL ERRORS THAT HAVE INADVERTENTLY CREPT INTO THE ORDER OF THE TRIBUNAL DT. 01/04/2021 PASSED IN ITA NO. 1956/KOL/2018 AND THE SAME ARE RECTIFIED BY MODIFYING THE SAID ORDER AS UNDER:- I. THE DATE OF ORDER OF THE LD. CIT(A) FOR ASSESSMENT YEAR 2004-05 AS MENTIONED IN PARA NO. 10 OF THE TRIBUNALS ORDER DT. 01/04/2021, BE READ AS 13/05/2005 INSTEAD OF 08/04/2005. II. THE ORDER OF THE ITAT KOLKATA B BENCH PASSED IN ITA NO. 1761/KOL/2005 AS MENTIONED IN PARA 10.1. OF THE TRIBUNALS ORDER DT. 01/04/2021, BE READ AS IN THE CASE OF M/S. VISHNU SUGAR MILLS LTD. , INSTEAD OF THE ASSESSEES OWN CASE. 2. IN THE RESULT, THIS MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. KOLKATA, THE 9 TH DAY OF JULY, 2021. SD/- SD/- [ ABY T. VARKEY ] [ P.M. JAGTAP ] JUDICIAL MEMBER VICE-PRESIDENT DATED: 09.07.2021 {SC SPS} COPY OF THE ORDER FORWARDED TO: 1. THE UNITED PROVINCES SUGAR COMPANY LTD 1 ST FLOOR, CHARTERED BANK BUILDING 4, NETAJI SUBHASH ROAD KOLKATA 700 001 2. INCOME TAX OFFICER, WARD- 12(2), KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. 2 THE UNITED PROVINCES SUGAR COMPANY LTD THE UNITED PROVINCES SUGAR COMPANY LTD . FLOOR, CHARTERED BANK BUILDING 12(2), KOLKATA 5. CIT(DR), KOLKATA BENCHES, KOLKATA. ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES M.A. 16/KOL/2021 A/O ITA NO. 1956/KOL/2018 ASSESSMENT YEAR: 2013-14 THE UNITED PROVINCES SUGAR COMPANY LTD TRUE COPY BY ORDER ASSISTANT REGISTRAR /DDO ITAT, KOLKATA BENCHES