M/s. Calcutta Mining Sealants Pvt. Ltd., Kolkata V. DCIT, Circle - 3(1), , Kolkata

MA 174/KOL/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 0800 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-11-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 18-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RABIN CHOWDHURY A DDL
• Assessee Lawyers: BRIJESH KUMAR SINGH
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : KOLKATA [BEFORE HONBLE SHRI S.S.GODARA, JM & SHRI M.BALA GANESH, AM ] M.A. NO. 174/KOL/2018 (ARISING OUT OF I.T.A NO. 1805/KOL/2016 ) ASSESSMENT YEAR : 2012-1 3 M/S CALCUTTA MINING SEALANTS PVT. LTD. -VS- DCIT, CIRCLE-3(1), KOLKATA [PAN: AABCC 4335 N ] (APPELLANT) (RE SPONDENT) FOR THE APPELLANT : SHRI BRIJESH KUMAR SINGH, ADVOCATE FOR THE RESPONDENT : SHRI RABIN CHOWDHURY, A DDL. CIT SR. DR DATE OF HEARING : 30.11.2018 DATE OF PRONOUNCEMENT : 30.11.2018 ORDER PER M. BALAGANESH, AM BY VIRTUE OF THIS MISCELLANEOUS APPLICATION PREFERR ED BY THE ASSESSEE , WE FIND THAT THE ASSESSEE HAD CORRECTLY POINTED OUT THE ER ROR AT TWO PLACES ON THE FIRST PAGE AND AT THE HEADER OF THIS ORDER COMMITTED BY THIS TRIBU NAL WHILE DISPOSING OFF THE APPEAL IN I.T.A. NO. 1805/KOL/2016 DATED 24.08.2018, WHEREIN THE ASSESSMENT YEAR HAS BEEN WRONGLY MENTIONED AS 2010-11 INSTEAD OF ASSESSMENT YEAR 2012-13. WE HAVE GONE THROUGH THE FACTS AVAILABLE ON RECORD AND FIND THAT FIRST PARAGRAPH AND HEADER OF THE ORDER PASSED BY THIS TRIBUNAL REQUIRES TO BE MODIFI ED. THE PARA 1 AND THE HEADER OF THE TRIBUNAL ORDER DATED 24.08.2018 ACCORDINGLY STANDS MODIFIED AS UNDER: 2 MA NO.174/KOL/2018 (ARISING OUT OF I.T.A. NO.1805/KOL/2016) M/S CALCUTTA MINING SEALNTS PVT. LTD. A.YR. 2012-13 2 THIS APPEAL BY THE REVENUE ARISES OUT OF THE ORD ER OF THE LEARNED COMMISSIONER OF INCOME TAX(APPEALS)-1, KOLKATA [IN SHORT THE LD CIT(A)] IN APPEAL NO. 03/CIT(A)-1/CIRCLE-3(1)/2015-16 DATED 14 .07.2016 AGAINST THE ORDER PASSED BY THE DCIT, CIRCLE-3(1), KOLKATA [ I N SHORT THE LD AO] UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961 (IN SHOR T THE ACT) DATED 16.03.2015 FOR THE ASSESSMENT YEAR 2012-13. MODIFIED HEADER IS- I.T.A. NO. 1805/KOL/2016 M/S CALCUTTA MINING SEALANTS PVT. LTD. A.YR.2012-13 2. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON 30.11.2018 SD/- SD/- [S. S. GODARA] [ M. BALAGANESH ] JUDICIAL MEMBER ACCO UNTANT MEMBER DATED : 30.11.2018 SB, SR. PS COPY OF THE ORDER FORWARDED TO: 1. M/S CALCUTTA MINING SEALANTS PVT. LTD., 4/24, WA TERLOO STREET, KOLKATA-69. 2. DCIT, CIRLCE-3(1), KOLKATA, P-7, CHOWRINGHEE SQU ARE, AAYAKAR BHAWAN, 4 TH FLOOR, ROOM NO. 19, KOLKATA-69. 3..C.I.T(A).- 4. C.I.T.- KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES 3 MA NO.174/KOL/2018 (ARISING OUT OF I.T.A. NO.1805/KOL/2016) M/S CALCUTTA MINING SEALNTS PVT. LTD. A.YR. 2012-13 3