ITO, Ward - 35(1), Kolkata, Kolkata V. Shri Pawan Kumar Todi, Kolkata

MA 164/KOL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 4476 (ITAT-KOLKATA)
• Duration Of Justice: 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-08-2019
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 01-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SANKAR HALDER
• Assessee Lawyers: S M SURANA

Judgement Text

1 MA NO. 164/KOL/2019 PAWAN KUMAR TODI, AY 2014-15 , B , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOL KATA ( ) BEFORE . , /AND . . , ) [BEFORE SHRI J. SUDHAKAR REDDY, AM & SHRI A. T. VA RKEY, JM] MA NO.164/KOL/2019 IN I.T.A. NO. 2243/KOL/2017 ASSESSMENT YEAR: 2014-15 INCOME-TAX OFFICER, WD-35(1), KOLKATA VS. SHRI PAWA N KUMAR TODI (PAN: ABQPT8865P) APPELLANT RESPONDENT FOR THE APPELLANT SHRI SANKAR HALDER, JCIT, SR. DR FOR THE RESPONDENT SHRI S. M. SURANA, ADVOCATE DATE OF HEARING 23.08.2019 DATE OF PRONOUNCEMENT 23.08.2019 ORDER PER SHRI A.T.VARKEY, JM THIS MISC. APPLICATION FILED BY THE REVENUE ALLEGI NG THAT A MISTAKE APPARENT ON RECORD HAD CREPT INTO THE ORDER OF THIS TRIBUNAL IN ITA NO. 2243/KOL/2017, DT. 12/02/2019. 2. REVENUE POINTED OUT THAT THERE IS DISCREPANCY IN THE FIGURE OF SALE CONSIDERATION OF SHARES OF THE ASSESSEE WHICH HAS BEEN MENTIONED AT RS.12,28,130/- INSTEAD OF RS.1,12,28,130/- IN THE 4 TH LINE OF PAGE 2 PARA 3 OF THE TRIBUNALS ORDER DATE D 12.02.2019. 3. WE NOTE THAT IN THE 4 TH LINE OF PAGE 2 OF PARA 3 OF THE TRIBUNALS ORDER D ATED 12.02.2019 THERE IS AN INADVERTENT MISTAKE HAS CREP T IN THE ORDER OF THE TRIBUNAL WHEREIN THE AMOUNT MENTIONED AT RS.12,28,130/-. THE CORRECT AM OUNT SHOULD BE READ AS RS.1,12,28,130/- INSTEAD OF RS.12,28,130/-. REVENU E ALSO POINTED OUT THAT AT PARA 24, 6 TH LINE OF THE SAID ORDER THE NAME OF THE SCRIP HAS BE EN INADVERTENTLY MENTIONED AS KAFL 2 MA NO. 164/KOL/2019 PAWAN KUMAR TODI, AY 2014-15 INSTEAD OF M/S. SRK INDUSTRIES LTD. WE NOTE THAT THE SAME WAS CORRECTED BY ISSUING A CORRIGENDUM ORDER ON 9 TH JULY, 2019 AND ON 28.05.2019. WE ORDER ACCORDINGL Y. 4. IN THE RESULT, MISC. APPLICATION OF REVENUE IS A LLOWED. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- (J. SUDHAKAR REDDY) (A. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 23 RD AUGUST, 2019 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 APPELLANT SHRI PAWAN KUMAR TODI, 1, R. N. MUKHER JEE ROAD, MARTIN BURN BUILDING, KOLKATA-700 001. 2 RESPONDENT ITO, WARD-35(1), KOLKATA. 3 4 5 CIT(A)-10, KOLKATA. (SENT THROUGH E-MAIL) CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR