M/s. Ghosh Trading, Kolkata V. ITO, Ward - 49(4), Kolkata

MA 203/KOL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 7657 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 26-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: C J SINGH
• Assessee Lawyers: DEBABRATA SAHA STAFF

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA SMC BENCH, KOLKATA (BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER) M.A. NO. 203/KOL/2018 A/O ITA NO. 243/KOL/2015 ASSESSMENT YEAR: 2010-11 M/S. GHOSH TRADING......................................................................APPELLANT FB-9, ARUNDHUTI APARTMENT CHAUL PATTY ROAD BAGUIATI KOLKATA 700 059 [PAN : AAGFG 7777 A] INCOME TAX OFFICER, WARD-49(4), KOLKATA.....................................................RESPONDENT APPEARANCES BY: SHRI DEBABRATA SAHA, STAFF, APPEARED ON BEHALF OF THE ASSESSEE. SHRI C.J. SINGH, CIT SR. D/R. APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : NOVEMBER 30 TH , 2018 DATE OF PRONOUNCING THE ORDER : JANUARY 11 TH , 2019 ORDER PER J. SUDHAKAR REDDY, AM :- BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE SUBMITS THAT A MISTAKE APPARENT ON RECORD HAS CREPT INTO THE ORDER OF THE TRIBUNALS ORDER DT. 24/08/2018, INASMUCH AS, AT PARA 10 THE APPEAL OF THE ASSESSEE HAS BEEN DISMISSED:- 10. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. 2. AFTER HEARING RIVAL CONTENTIONS, I FIND THAT THE TRIBUNAL IN ITS ORDER AT PARA 8 HAD SET ASIDE THE MATTER TO THE FILE OF THE ASSESSING OFFICER FOR FRESH ADJUDICATION AS FOLLOWS:- 8. IN VIEW OF THE ABOVE DISCUSSION THIS ISSUE OF QUANTIFICATION OF SUPPRESSED PROFIT IS SET ASIDE TO THE FILE OF THE A.O. FOR FRESH COMPUTATION IN ACCORDANCE WITH THE DIRECTIONS STATED IN THE ABOVE PARAGRAPHS. ACCORDINGLY PARA 10 OF THE ORDER IS RECTIFIED AND SHALL HENCEFORTH BE READ AS FOLLOWS:- 10. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 3. IN VIEW OF THE ABOVE DISCUSSION, WE ALLOW THIS MISCELLANEOUS APPLICATION OF THE ASSESSEE. KOLKATA, THE 11 TH DAY OF JANUARY, 2019. SD/- [ J. SUDHAKAR REDDY ] ACCOUNTANT MEMBER DATED : 11.01.2019 {SC SPS} 2 M.A. NO. 203/KOL/2018 A/O ITA NO. 243/KOL/2015 ASSESSMENT YEAR: 2010-11 M/S. GHOSH TRADING COPY OF THE ORDER FORWARDED TO: 1. M/S. GHOSH TRADING FB-9, ARUNDHUTI APARTMENT CHAUL PATTY ROAD BAGUIATI KOLKATA 700 059 2. INCOME TAX OFFICER, WARD-49(4), KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES