CIT(Exemptions) , Kolkata V. RCC Institute of Technology, Kolkata

MA 16/KOL/2023

AI Insights

The case involves a miscellaneous application by the Department against the RCC Institute of Technology, concerning an alleged oversight in the Income Tax Appellate Tribunal's order dated 29.11.2022. The Department contended that the Tribunal's order incorrectly stated that no DIN number was mentioned in the order passed under section 263 of the Income Tax Act by the CIT(Exemptions), Kolkata. However, the Tribunal had already noted and adjudicated on this issue in the original order. The Tribunal dismissed the Department's application, affirming that there was no mistake in the record.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 128182 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-06-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 08-06-2023
• Assessment Year: 2016-2017
• Appeal Filed On: 22-02-2023
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 263

Judgement Text

आयकर अपीलȣय अͬधकरण, कोलकाता पीठ ‘ए’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA Įी संजय गग[, ÛयाǓयक सदèय एवं Įी मनीष बोरड, लेखा सदèय के सम¢ Before Shri Sanjay Garg, Judical Member and Dr. Manish Borad, Accountant Member M.A. No.16/Kol/2023 (Arising out of ITA 108/Kol/2022) Assessment Year: 2016-17 CIT(Exemption), Kolkata.................................................................. Appellant vs. RCC Institute of Technology........................................................... Respondent C.I.T Cambus(Old), Cannel South Road, Beliaghata, Kolkata-700015. [PAN: AAAAR4012N] Appearances by: Shri P. P. Barman, Addl. CIT, Sr. DR, appeared on behalf of the appellant. Shri Miraj D. Shah, AR, appeared on behalf of the Respondent. Date of concluding the hearing : June 09, 2023 Date of pronouncing the order : June 09, 2023 आदेश / ORDER संजय गग[, ÛयाǓयक सदèय ɮवारा / Per Sanjay Garg, Judicial Member: The present miscellaneous application has been moved by the Department alleging that a mistake apparent on the record of order of this Tribunal dated 29.11.2022 passed in ITA No.108/Kol/2022. 2. It has been pleaded that the Tribunal has passed the aforesaid order adjudicating that no DIN number has been mentioned in the body of the order passed u/s 263 of the Act by the ld. CIT(Exemptions), Kolkata. However, the DIN number has been generated on 31.03.2021 while passing the order. M.A. No.16/Kol/2023 Assessment Year: 2016-17 RCC Institute of Technology 2 3. At the outset, the ld. counsel for the assessee has invited our attention to para 4 of the order dated 29.11.22 to submit that the aforesaid contention of the Department has been duly taken note of by the Tribunal. Further, the aforesaid contention has also been considered and adjudicated vide para 9 of the said order. 4. In view of the above, there is no mistake apparent on record in the order dated 29.11.22. There is no merit in the present miscellaneous application and the same is accordingly hereby dismissed. 5. In the result, the miscellaneous application of the revenue stands dismissed. Kolkata, the 9 th June, 2023. Sd/- Sd/- [मनीष बोरड /Manish Borad] [संजय गग[ /Sanjay Garg] लेखा सदèय /Accountant Member ÛयाǓयक सदèय /Judicial Member Dated: 09.06.2023. RS Copy of the order forwarded to: 1. CIT(Exemption), Kolkata 2. RCC Institute of Technology 3. CIT (A)- 4. CIT- , 5. CIT(DR), //True copy// By order Assistant Registrar, Kolkata Benches