ITC LTD., Kolkata V. CIT, CIR-3, KOLKATA, Kolkata

MA 27/KOL/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4526 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-07-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2009-2010
• Appeal Filed On: 22-03-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SALLONG YADEN A
• Assessee Lawyers: BIKASH CHANDRA
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH D KOLKATA BEFORE SHRI N.V.VASUDEVAN, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER (MISC. APPLICATION) NO.27-29/KOL/2016 (ARISING OUT ITA NO.301/KOL/2015, ITA NO.684/KOL/2014 & 1027/KOL/2013) / ASSESSMENT YEARS:2009-10, 2008-09 & 2007-08 ITC LIMITED 37, J.L.NEHRU ROAD, KOLKATA-700 071 [ PAN NO. AAACI 5950 L ] / V/S . COMMISSIONER OF INCOME TAX, KOLKATA- 3, P7, CHOWRINGHEE SQUARE, KOLKATA-69 (ORIGINAL APPELLANT) (ORIGINAL R ESPONDENT) (APPELLANT) .. (RESPONDENT) / BY APPELLANT SHRI BIKASH CHANDRA, AR / BY RESPONDENT SHRI SALLONG YADEN, ACIT-DR ! / DATE OF HEARING 15-07-2016 '# ! / DATE OF PRONOUNCEMENT 15-07-2016 / ORDER PER WASEEM AHMED, ACCOUNTANT MEMBER:- BY WAY OF THESE THREE MISCELLANEOUS APPLICATION (MA ) FILED, THE ASSESSEE IS SEEKING RECTIFICATION OF TRIBUNAL ORDER DATED 03-02-2016. 2. THE ASSESSEES ONLY GRIEVANCE RELATES TO A TYPOG RAPHICAL MISTAKE IN THE ORDER IN MENTIONING THE INCOME TAX AUTHORITY IN THE TRIBUNAL ORDER. IT WAS SUBMITTED BY THE LD. A.R., WITH REFERENCE TO THE AP PEAL MEMO THAT THE FOLLOWING SENTENCE AT PARAGRAPH 6.5 (PAGE-10) OF TH E TRIBUNALS ORDER APPEARS TO SUFFER FROM ERRORS, APPARENTLY TYPOGRAPHICAL : MA NO.27-29/KOL/2016 ITC LTD. V. CIT KOL-3 PAGE 2 IN VIEW OF THE ABOVE DISCUSSION, WE FIND THAT THE ORDER PASSED BY THE LD. CIT U/S 263 IS NOT ERRONEOUS IN SO FAR AS IT IS PREJUDICIA L TO THE REVENUE. 3. THE LD. D.R. COULD NOT CONTROVERT THIS APPARENT MISTAKE IN THE TRIBUNALS ORDER. THE MISTAKE HAVING BEEN EXHIBITED AND BEING APPARENT, WE, DIRECT THE RECTIFICATION OF THE TRIBUNALS ORDER DATED 31-02-2 016 (SUPRA) IN AS MUCH AS THE ORDER WOULD READ AS BELOW:- 6.5 IN VIEW OF ABOVE DISCUSSION, WE FIND THAT THE ORDER PASSED BY THE AO OF THE ACT IS NOT ERRONEOUS IN SO FAR AS IT IS PREJ UDICIAL TO THE REVENUE. WE DECIDE AND RECTIFY ACCORDINGLY. 4. IN THE RESULT, THE M.A. 27-29/KOL/2016 ARISING O UT OF ITA NO.301/KOL/2015; 684/KOL/2014 AND ITA NO.1027/KOL/2 013 DATED 03/02/2016 IS ALLOWED. ORDER PRONOUNCED ON THE DATE OF HEARING I.E. 15.07 .2016 SD/- SD/- (%&) (!&) (N.V.VASUDEVAN) (WASEE M AHMED) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) KOLKATA, *DKP ()*- 15 / 07 /201 6 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-ITC LTD., 37, J.L.NEHRU ROAD, KOLKATA-71 2. /RESPONDENT- CIT, KOLKATA-3, P7 CHOWRINGHEE SQUARE, KOLKATA-69 3.)2)3 4 / CONCERNED CIT 4. 4- / CIT (A) 5.783, 3 , KOLKATA / DR, ITAT, KOLKATA 6.8; <= / GUARD FILE. BY ORDER/ , /TRUE COPY/ /) 3 , #