ITO, Ward-43(6), Kolkata V. Smt. Sunita Agarwal, Kolkata

MA 24/KOL/2023

• Counselvise Citation: [2023] 101 COUNSELVISE.COM (IT) 9602 (ITAT-KOLKATA)
• Duration Of Justice: 8 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-12-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 30-11-2023
• Assessment Year: 2015-2016
• Appeal Filed On: 05-04-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Revision of order
• Section: 263

Judgement Text

आयकर अपीलȣय अͬधकरण, कोलकाता पीठ ‘ए’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA Įी संजय गग[, ÛयाǓयक सदèय एवं Įी मनीष बोरड, लेखा सदèय के सम¢ Before Shri Sanjay Garg, Judicial Member and Dr. Manish Borad, Accountant Member M.A. No.24/Kol/2023 (Arising out of I.T.A No.432/Kol/2020 decided vide order dt. 22.11.2022) Assessment year: 2015-16 ITO, Ward-43(6), Kolkata ..................................................Appellant vs. Smt. Sunita Agarwal.............................................................Respondent C/o Rajesh Mohan & Associates, Unit No.18, 5 th Floor, Bagati House, 34, Ganesh Chandra Avenue, Kolkata-700013. [PAN: ADCPA9325P] Appearances by: Shri Sunil Surana, AR, appeared on behalf of the appellant. Shri B. K. Singh, JCIT-DR, appeared on behalf of the Respondent. Date of concluding the hearing : December 01, 2023 Date of pronouncing the order : December 11, 2023 आदेश / ORDER संजय गग[, ÛयाǓयक सदèय ɮवारा / Per Sanjay Garg, Judicial Member: The present miscellaneous application has been moved by the Department alleging that a mistake apparent on the record of the order of this Tribunal dated 22.11.2022 passed in ITA No.432/Kol/2020. 2. It has been pleaded that the Tribunal has passed the aforesaid order adjudicating that no DIN number has been mentioned in the body of the order dated 22.06.2020 passed u/s 263 of the Act by the ld. PCIT. However, the DIN number has been generated on 24.06.2020 which was within the time limit as prescribed in CBDT Circular No.19/2019. I.T.A No.432/Kol/2020 Assessment year: 2015-16 Smt. Sunita Agarwal 2 3. At the outset, the ld. Counsel for the assessee has invited our attention to para 4 of the order dated 22.11.2022 to submit that the aforesaid contention of the Department has been duly taken note of by the Tribunal. Further, the aforesaid contention has also been considered and adjudicated in the said order by this Tribunal. 4. In view of the above, there is no mistake apparent on record in the order dated 22.11.2022. There is no merit in the present miscellaneous application and the same is accordingly hereby dismissed. 5. In the result, the miscellaneous application of the revenue stands dismissed. Kolkata, the 11 th December, 2023. Sd/- Sd/- [डॉÈटर मनीष बोरड /Dr. Manish Borad] [संजय गग[ /Sanjay Garg] लेखा सदèय /Accountant Member ÛयाǓयक सदèय /Judicial Member Dated: 11.12.2023. RS Copy of the order forwarded to: 1. ITO, Ward-43(6), Kolkata 2. Smt. Sunita Agarwal 3. CIT(A)- 4. CIT- , 5. CIT(DR), //True copy// By order Assistant Registrar, Kolkata Benches