Shri Ramesh Chand Rathi, Kolkata V. A.C.I.T., Circle - 36, Kolkata, Kolkata

MA 23/KOL/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6462 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-04-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 23-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S DASGUPTA
• Assessee Lawyers: K K KHEMKA
• Section: 142(1)

Judgement Text

, B , IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH B KOLKATA BEFORE SHRI WASEEM AHMED, ACCOUNTANT, MEMBER AND SHRI S.S.VISWANETHRA RAVI JUDICIAL MEMBER (MISC. APPLICATION) M.A.NO.23/KOL/2018 & MA NO.33/KOL/2018 (ARISING OUT IT(SS)A NO.92/KOL/2008 AND C.O.NO.63/KOL/2008) / ASSESSMENT YEAR:- ACIT, CIRCLE-36 PODDAR COURT, 3 RD FLOOR, 18, RABINDRA SARANI, KOLKATA-700001 RAMESH CHAND RATHI 26, BURTOLLA STREET, KOLKATA-007 [ PAN NO. AFMPR 0345 A ] / V/S . / V/S . RAMESH CHAND RATHI 26, BURTOLLA STREET, KOLKATA-007 ACIT, CIRCLE-36, POODAR COURT, 3 RD FLOOR, 18, RABINDRA SARANI, KOLKATA-001 (ORIGINAL APPELLANT) (ORIGINAL R ESPONDENT) (APPLICANT) .. (RESPONDENT) / BY ASSESSEE SHRI K.K.KHEMKA, ADVOCATE / BY REVENUE SHRI S. DASGUPTA, ADDL. CIT-DR / DATE OF HEARING 06-04-2018 / DATE OF PRONOUNCEMENT 06-04-2018 / ORDER PER WASEEM AHMED, ACCOUNTANT MEMBER:- THESE ARE TWO MISCELLANEOUS APPLICATION (MA) FILED BY THE ASSESSEE IN RESPECT OF ORDER PASSED BY THE TRIBUNAL IN IT(SS)A NO.92/KOL/2008 & CO NO.63/KOL/2008 DATED 02.02.2018. 2. THE LD. AR BEFORE US SUBMITTED THAT HONBLE ITA T IN ITS ORDER ON PAGE 5 PARA- 11, 3 RD LINE HAS GIVEN THE FOLLOWING FINDING : IT IS CLEAR FROM THE ORDER OF CIT-A THAT NOTICE UNDER SECTION 142(1) OF THE ACT WAS ISSUED AND SERVED ON THE ASSESSEE MA NO.23 & 33/KOL/2018 SH. RAMESH CHAND RATHI V. ACIT, CIR-36 KOL. PAGE 2 THE LD. AR FURTHER SUBMITTED THAT THE ASSESSEE IN H IS SAID MAS POINTED OUT THAT THERE SHOULD BE WORD NO BETWEEN THE WORDS THAT .. NOTICE ON PAGE 5, P ARA 11, 3 RD LINE OF THE HONBLE ITAT ORDER. THE RELEVANT WORDS HAVE BEEN HIGHLIGHTED ABOVE. AS PER THIS ASSESSEE THIS OBSERVATION IS AS PER LD. CI T(A) ORDER QUOTED BY HONBLE TRIBUNAL AT PAGE 5 PARA B OF THE HON'BLE TRIBUNALS ORDER AS STATED THEREIN. THE LD. DR CONCEDED THE MISTAKE APPARENT FROM THE R ECORD AND RAISED NO OBJECTION IF THE NECESSARY RECTIFICATION IS CARRIED OUT. 3. WE HAVE HEARD THE PARTIES AND PERUSED THE RECORD S. WE FIND THAT THERE HAS BEEN INADVERTENT MISTAKE IN STATING THE WORD NO A T PAGE 5 AT PARA 11, 3 RD LINE IN THE TRIBUNAL ORDER. ACCORDINGLY, THE MISTAKE BEING PATE NT AND APPARENT FROM ORDER, THE REQUISITE RECTIFICATION IS DIRECTED. THUS OBSERVATI ON OF THE TRIBUNAL IS MODIFIED AS UNDER:- IT IS CLEAR FROM THE ORDER OF CIT-A THAT NO NOTICE UNDER SECTION 142(1) OF THE ACT WAS ISSUED AND SERVED ON THE ASSESSEE THUS, THE MAS FILED BY THE ASSESSEE ARE DISPOSED O FF IN THE MANNER AS INDICATED ABOVE. WE DECIDED ACCORDINGLY. 4. IN THE RESULT, BOTH MA FILED BY ASSESSEE STAND ALLO WED. ORDER PRONOUNCED IN THE COURT AT THE CLOSE OF THE H EARING I.E. THE 6 TH DAY OF APRIL, 2018 . SD/- SD/- ( ) ( ) (S.S.VISWANETHRA RAVI) (WASEEM A HMED) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) KOLKATA, *DKP '- 06 / 04 /201 8 / COPY OF ORDER FORWARDED TO:- 1. /ASSESSEE-RAMESH CHAND RATHI,26, BURTOLLA STREET, K OLKATA-700007 2. /REVENUE-ACIT, CIRCLE-36, PODDAR COURT, 3 RD FLOOR, 18, RABINDRA SARANI, KOLKATA-001 3. 2 3 / CONCERNED CIT 4. 3- / CIT (A) 5. 82, 2, KOLKATA/ DR, ITAT, KOLKATA 6. / GUARD FILE. BY ORDER/ , /TRUE COPY/ SR. PRIVATE SECRETARY HEAD OF OFFICE/DDO 2,