ITO, Ward -12(2), Kolkata, Kolkata V. M/s Granada Air Services Pvt Ltd., Kolkata

MA 202/KOL/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6791 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-06-2018
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2011-2012
• Appeal Filed On: 08-11-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D, BENCH KOLKATA BEFORE SHRI A. T. VARKEY, JM & DR. A.L.SAINI, AM M.A NO.202/KOL/2017 (ARISING OUT OF I.T.A NO.1811/KOL/2016) ( / ASSESSMENT YEAR: 2011-12) I.T.O., WARD 12(2), KOLKATA VS. M/S. GRANADA AIR SERVICES PVT. LTD. 1/1A, SAMBHUNATH PANDIT HOSPITAL LANE, AAKASH BUILDING, KOLKATA 700 001. ./ ./PAN/GIR NO. : AABCG 8074 G (APPELLANT) .. (RESPONDENT) APPELLANT BY : SHRI SALLONG YADEN, ADDL. CIT RESPONDENT BY : NONE / DATE OF HEARING : 01/06/2018 /DATE OF PRONOUNCEMENT : 06/06/2018 / O R D E R PER DR. ARJUN LAL SAINI, AM: BY WAY OF CAPTIONED APPLICATION, THE REVENUE HAS SOUGHT TO POINT OUT THAT A MISTAKE APPARENT FROM RECORD WITHIN THE MEANING OF SECTION 254(2) OF THE INCOME TAX ACT, 1961(IN SHORT THE ACT) HAS CREPT IN THE ORDER OF THE TRIBUNAL DATED 13.06.2017. 2. THE CASE OF THE REVENUE IN THIS MISCELLANEOUS APPLICATION IS THAT THE HONBLE ITAT IN REVENUES APPEAL IN ITA NO.1811/KOL/2016 DATED 13.06.2017 HAS WRITTEN WRONGLY AS ASSESSMENT YEAR 2012-13 IN PLACE OF ASSESSMENT YEAR 2011-12. THEREFORE, THE REVENUE REQUESTED TO PASS AN APPROPRIATE ORDER INSERTING CORRECT M/S. GRANADA AIR SERVICES PVT. LTD. M.A NO.202/KOL/2017 ASSESSMENT YEAR: 2011-12 PAGE | 2 ASSESSMENT YEAR 2011-12. IT WAS POINTED OUT BY THE SR. COUNSEL FOR THE REVENUE THAT TRIBUNAL HAS STATED IN THE CAPTIONED ORDER ASSESSMENT YEAR 2012-13 WHEREAS IT SHOULD HAVE BEEN ASSESSMENT YEAR 2011-12. 3. WE NOTE THAT IMPUGNED ORDER OF LD. CIT(A) IS IN RESPECT OF ASSESSMENT YEAR 2011-12. THEREFORE, WE FIND FORCE IN THE MISCELLANEOUS APPLICATION FILED BY THE REVENUE. IT IS A MISTAKE APPARENT FROM RECORD , THEREFORE, OUR ORDER IN ITA NO.1811/KOL/2016, FOR ASSESSMENT YEAR 2012-13, DATED 13.06.2017 SHOULD BE READ AS ASSESSMENT YEAR 2011-12 INSTEAD OF ASSESSMENT YEAR 2012-13. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE REVENUE IS ALLOWED.. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 06/06/2018. SD/- (A. T. VARKEY) SD/- (A. L. SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /KOLKATA; DATED 06 /06/2018 RS, SR. PS / COPY OF THE ORDER FORWARDED TO : //TRUE COPY// BY ORDER SENIOR PRIVATE SECRETARY, HEAD OF OFFICE/D.D.O, I.T.A.T, KOLKATA BENCHES, KOLKATA . 1. / THE APPELLANT I.T.O., WARD 12(2), KOLKATA 2. / THE RESPONDENT- M/S. GRANADA AIR SERVICES PVT. LTD. 3. ( ) / THE CIT(A), 4. / CIT 5. , , / DR, ITAT, KOLKATA 6. / GUARD FILE.