Mohammed Qurban, Mecheda V. ACIT, CPC, Bengaluru

MA 23/KOL/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3163 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-08-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 18-08-2022
• Assessment Year: 2019-2020
• Appeal Filed On: 28-06-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

M.A. No. 23/KOL/2022 (in ITA No. 135/KOL/2022) Assessment Year : 2019-2020 Mohammed Qurban 1 IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH, KOLKATA Before Shri Sanjay Garg, Judicial Member M.A. No. 23/KOL/2022 (in I.T.A. No. 135/KOL/2022) Assessment Year: 2019-2020 Mohammed Qurban,...........................................................................Applicant Shantipur, Mecheda, Kolaghat, Dist. East Medinipur-721137 [PAN: AABPQ0008R] -Vs.- Assistant Director of Income Tax,...................................................Respondent CPC, Bengaluru Appearances by: Sri Sabyasachi Mondal, Advocate, appeared on behalf of the assessee Smt. Ranu Biswas, Addl. CIT (DR), appeared on behalf of the Revenue Date of concluding the hearing : August 19, 2022 Date of pronouncing the order: August 19, 2022 C O R R I G E N D U M As rightly pointed out by the ld. Counsel for the assessee vide his M.A that there is a typographical mistake inadvertently committed in the order of the Tribunal dated March 31, 2022 passed in I.T.A. No. 135/KOL/2022. The same is accordingly rectified by deleting the existing second line of para no. 3 and replacing the same as under:- “I find that the issue is covered in favour of the assessee as the assessment year involved is A.Y. 2019-20 and the Explanation-5 inserted by Finance Act, 2021 to section 43B w.e.f. 01.04.2021 is not applicable to the assessment year under consideration”. Sd/- (Sanjay Garg) Judicial Member Kolkata, the 19 th day of August, 2022 M.A. No. 23/KOL/2022 (in ITA No. 135/KOL/2022) Assessment Year : 2019-2020 Mohammed Qurban 2 Copies to : (1) Mohammed Qurban, Shantipur, Mecheda, Kolaghat, Dist. East Medinipur-721137 (2) Assistant Director of Income Tax, CPC, Bengaluru (3) Commissioner of Income Tax(Appeals), Income Tax Department, National Faceless Appeal Centre (NFAC), Delhi- , (4) The Departmental Representative (5) Guard File TRUE COPY By order Assistant Registrar, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha/Sr. P.S.