Akzo Nobel India Limited(formerly known as M/s ICI India Ltd), Kolkata V. ACIT, Circle-10, Kolkata, Kolkata

MA 171/KOL/2016

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6303 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 1 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-02-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2002-2003
• Appeal Filed On: 08-12-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

, B , IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH B KOLKATA BEFORE SHRI N.V.VASUDEVAN, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER (MISC. APPLICATION) M.ANO.171/KOL/2016 (ARISING OUT ITA NO.2613/KOL/2005) / ASSESSMENT YEAR:2002-03 AKZO NOVEL INDIA LTD., 34,CHOWRINGHEE ROAD,KOLKATA-71 [ PAN NO.AAACI 6297 A ] / V/S . DCIT, CIRCLE-10, 3, GOVT. PLACE (WESST), KOLKATA-700 001 (ORIGINAL APPELLANT) (ORIGINAL R ESPONDENT) (APPLICANT) .. (RESPONDENT) / BY APPLICANT SHRI, ABHISHEK GUYPTA AR & SHRI CHIRAG LAKHANI, AR !' / BY RESPONDENT SHRI SALLONG YADEN, ADDL. CIT-DR / DATE OF HEARING 19 -01-2018 / DATE OF PRONOUNCEMENT 07-02-2018 / ORDER PER WASEEM AHMED, ACCOUNTANT MEMBER:- BY THIS MISCELLANEOUS APPLICATION (MA) THE ASSESSEE HAS REQUESTED FOR RECTIFICATION OF CERTAIN APPARENT ERROR IN THE ORDE R OF TRIBUNAL IN ITA NO.2613/KOL/2005 DATED 10.06.2016 FOR ASSESSMENT YEAR 2002-03. AS P ER THE MA APPLICATION THE ASSESSEES ONLY GRIEVANCE RELATE D TO TOPOGRAPHICAL MISTAKE IN PARA 46 WHERE SECOND LINE OF LAST WORD ALLOW BE REPLACED AS DISMISSED . LD. DR DID NOT OBJECT TO THIS APPARENT MISTAKE IN T HE TRIBUNALS ORDER. 2. AS THE MISTAKE IS APPARENT FROM THE RECORD, WE M ODIFY THE SAME AS UNDER:- MA NO171/KOL/2016 AKZO NOBEL INDIA LTD. VS. DCIT, CIR-10, KOL PA GE 2 THE WORD NOW BE READ AS DISMISSED IN PARA-46 OF SECOND LINE OF LAST WORD. WE DECIDE ACCORDINGLY. 3. IN THE RESULT, MA OF ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 07/02/201 8 . SD/- SD/- ( () ( () (N.V.VASUDEVAN) (WASEE M AHMED) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) KOLKATA, *DKP *- 07/02 /201 8 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-AKZO NOVEL INDIA LTD., 34, CHOWRINGHEE R OAD, KOLKATA-71 2. !' /RESPONDENT-DCIT, CIRCLE-10, 3, GOVT. PLACE (WEST), KOLKATA-01 3. 5 6 / CONCERNED CIT 4. 6- / CIT (A) 5. !5, 5, KOLKATA / DR, ITAT, KOLKATA 6. / GUARD FILE. BY ORDER/ , /TRUE COPY/ SR. PRIVATE SECRETARY HEAD OF OFFICE/DDO 5,