I.T.O.,Ward-3(1), Kolkata V. M/s Charam Vincom Pvt. Ltd., Kolkat

MA 2/KOL/2021

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3831 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 4 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-06-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2009-2010
• Appeal Filed On: 24-01-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] MA No. 2/Kol/2021 (Arising out of I.T.A. No. 758/Kol/2019 Assessment Year : 2009-10 ITO, Ward-3(1), Kolkata Vs. M/s Charm Vincom Pvt. Ltd. (PAN: AADCC 4524 B) Appellant Respondent Date of Hearing 13.05.2022 Date of Pronouncement 23.06.2022 For the Appellant Shri S.M. Surana, Advocate For the Respondent Shri Biswanath Das, Addl. CIT ORDER Per Shri Sonjoy Sarma, JM: This miscellaneous application has been filed by the Revenue against the order dated 1.1.2020 passed by the Tribunal raising the following: “The Hon’ble ITAT has erred in quashing the order passed by PCIT u/s 263 dated 28.03.2019 observing the order of AO dated 5.12.2016 as bad in law where the approval u/s 151(1) of the Act has been granted by the Addl. CIT, instead of ld. PCIT, whereas there is typographical error in the assessment order and the records reveal that the approval had been granted by the PCIT-1, Kolkata.” 2. After considering the rival contentions and perusing the records before us including miscellaneous petition filed by the revenue, we observe that at the time of hearing, this fact was not brought to the notice before the Bench, and accordingly the order was passed by the Co-ordinate Bench. In view of this positions and considering the facts on records, we are of the view that there is no mistake in the order passed by the Co-ordinate Bench. Accordingly, the miscellaneous application filed by the revenue is dismissed. 2 MA No.2/Kol/2021 (Arising out of ITA No. 758/Kol/2019 AY: 2009-10 M/s Charm Vincom Pvt. Ltd. 3. In the result, the miscellaneous application of the revenue is dismissed. Order is pronounced in the open court on 23 rd June, 2022 Sd/- Sd/- (Rajesh Kumar) (Sonjoy Sarma) Accountant Member Judicial Member Dated: 23 rd June, 2022 SB, Sr. PS Copy of the order forwarded to: 1. Appellant- ITO, Ward-3(1), Kolkata 2. Respondent – M/s Charm Vincom Pvt. Ltd. 46, Biplabibarin Ghosh Sarani, Kolkata-700054 3. The CIT(A)- 1, Kolkata (Sent through e-mail) 4. Pr. CIT- Kolkata 5. DR, Kolkata Benches, Kolkata (sent through e-mail) True Copy By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata