M/s Satabdi Vincom Pvt. Ltd., Kolkata V. ITO, WARD - 6(1), KOLKATA, Kolkata

MA 210/KOL/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6899 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-07-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 21-11-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S DASGUPTA
• Assessee Lawyers: S M SURANA

Judgement Text

PAGE | 1 IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH B, KOLKATA BEFORE SH. P.M.JAGTAP, ACCOUNTANT MEMBER AND SH. S.S.VISWANETHRA RAVI, JUDICIAL MEMBER M.A.NO. - 210/KOL/2017 (IN ITA NO.428/KOL/2016) [ASSESSMENT YEAR: 2008 - 09] APPELLANT BY SH.S.M.SURANA, ADV. RESPONDENT BY SH. S.DASGUPTA, ADDL. CIT DR DATE OF HEARING 18.05.2018 DATE OF PRONOUNCEMENT 18 .07.2018 ORDER PER S.S . VISWANETHRA RAVI , JUDICIAL MEMBER BY THIS M.A., THE ASSESSEE INTENDS TO RECTIFY THE MISTAKE AND TO RECALL THE ORDER DATED 25.10.2017 PASSED BY THIS TRIBUNAL. 2. ON PERUSAL OF THE RECORD AND UPON BY HEARING BOTH THE PARTIES, WE FIND FROM OUR LOG BOOK TH AT DURING THE COURSE OF HEARING OF MAIN APPEAL IN ITA NO.428/KOL/2016 ON 12.101.2017, WE EXPRESSED OUR OPINION TO REMAND THE M ATTER TO THE FILE OF THE AO KEEPING IN VIEW THE ISSUE INVOLVED THEREIN. BUT HOWEVER , BY MISTAKE, WE REMANDED THE MATTER TO THE FILE OF LD. CIT(A) . T HEREFORE, WE RECALL THE ORDER DATED 25.10.2017 TO THE EXTENT THAT BY PLACING THE FILE OF THE AO IN THE PLACE OF CIT(A) IN PARA NO.5 AND , HEREAFTER, IT SHOULD BE READ AS TO THE FILE OF THE AO INSTEAD OF FILE OF LD.CIT(A) . ACCORDINGLY, M.A. FILED BY THE ASSESSEE IS ALLOWED. 3. IN THE RESULT, M.A. FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT. SD/ - SD/ - (P.M.JAGTAP) (S.S. VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATE: - 18 .07.2018 *AMIT KUMAR* M/S/ SATABDI VINCOM PVT.LTD., 52, WESTON STREET, 4 TH FLOOR, KOLKATA - 700012. PAN - AAKCS9972L VS ITO, WARD - 6(1), KOLKATA. (APPELLANT) (RESPONDENT) M.A.NO - 210/KOL/2017 {IN ITA NO. 428 / KOL/201 6 } [ASSESSMENT YEAR: 20 0 8 - 0 9 ] PAGE | 2 COPY FORWARDED TO: 1. APPELLANT - M/S SATA BDI VINCOM PVT.L TD., 52, WESTON STREET, 4 TH FLOOR, KOLKATA - 700012. 2. RESPONDENT - IT O , WARD - 6(1) , KOLKATA. 3. CIT 4. CIT(APPEALS) CONCERNED 5. DR: ITAT SR.P.S./H.O.O ITAT, KOLKATA