DCIT, Circle - 2, Siliguri, Siliguri V. M/s. Sunflower Nirman (P) Ltd., Siliguri

MA 3/KOL/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8181 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-05-2012
• Appeal Filed By: Department
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 09-01-2012
• Court: TRIBUNAL
• Department Lawyers: S P LAHIRI
• Assessee Lawyers: S K TULSIYAN

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL, BEN CH A, KOLKATA () BEFORE , , , , . .. . . .. . , ,, , SHRI C.D.RAO, ACCOUNTANT MEMBER ! ! ! ! /AND ''# $% ''# $% ''# $% ''# $%, , , , & & & & SHRI GEORGE MATHAN, JUDICIAL MEMBER !' !' !' !' / M.A.NO.03/KOL/2012 A/O ITA NO . 1618/KOL/2010 &%( )*/ ASSESSMENT YEAR : 2006-07 ($, / APPELLANT ) D.C.I.T., CIRCLE-2, SILIGURI. (PAN: ABBFS 3994 B) - % - - VERSUS - . (./$,/ RESPONDENT ) M/S. SUNFLOWER NIRMAN (P) LTD., SILIGURI. $, 0 1 / FOR THE APPELLANT: SHRI S.P.LAHIRI ./$, 0 1 / FOR THE RESPONDENT: SHRI S.K.TULSIYAN 2%3 0 /DATE OF HEARING : 18.05.2012 4) 0 /DATE OF PRONOUNCEMENT : 18.05.2012. 5 / ORDER ( (( ( . .. . . .. . ) )) ), , , , PER SHRI C.D.RAO, AM THE ABOVE MISCELLANEOUS APPLICATION HAS BEEN FILED BY REVENUE TO RECTIFY THE MISTAKE IN THE ORDER OF THE TRIBUNAL DATED 26.07.20 11 VIDE ITA NO.1618/KOL/2010 PERTAINING TO A.YR. .2006-07. 2. BY THIS MISCELLANEOUS APPLICATION THE REVENUE PO INTED OUT THAT IN THE CONSOLIDATED ORDER PASSED ON 26.07.2011 IN THE CASE OF THE ABOVE MENTIONED ASSESSEE ALONG WITH THAT OF M/S.JYOTI ELECTRICAL PVT. LTD. ( ITA NO.1616) AND AMIT BHASALI (ITA NO.1617) THE ASSESSMENT YEAR IN THE ORDER FOR ASSES SEE M/S.SUNFLOWER NIRMAN (P) LTD. 2 HAS BEEN INADVERTENTLY MENTIONED AS A.Y.2007-08 IN PLACE OF 2006-07. THEREFORE THE LD. DR FOR THE REVENUE REQUESTED TO RECTIFY THE MIS TAKE APPARENT FROM RECORD. 4. ON THE OTHER HAND, THE LD. COUNSEL APPEARING ON BEHALF OF THE ASSESSEE DID NOT RAISE ANY OBJECTION TO THE SAID REQUEST OF THE LD. DR FOR THE REVENUE. 5. AFTER HEARING THE RIVAL SUBMISSIONS AND ON CAREF UL PERUSAL OF MATERIALS AVAILABLE ON RECORD, WE FIND THAT THERE IS A TYPOGR APHICAL MISTAKE APPARENT FROM RECORD IN RESPECT OF ASSESSMENT YEAR OF THE TRIBUNALS ORD ER VIDE ITA NO.1618/KOL/2010. WE RECTIFY THE A.YR. AS 2006-07. INSTEAD OF A.YR.2 007-08.. WE ORDER ACCORDINGLY. 6. IN THE RESULT THE MISCELLANEOUS APPLICATION OF R EVENUE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 18.05.2012. SD/- SD/- ''# $% ''# $% ''# $% ''# $%, , , , & & & & GEORGE MATHAN, JUDICIAL MEMBER . .. . . .. . , , , , , C.D.RAO, ACCOUNTANT MEMBER. ( (( ( ) )) ) DATE: 18/21.05.2012. 5 0 .&&6 76)8- COPY OF THE ORDER FORWARDED TO: 1. M/S.SUNFLOWER NIRMAN (P) LTD., GHANSHYAM BUILDING, BURDWAN ROAD, SILIGURI. 2 D.C.I.T., CIRCLE-2, SILIGURI. 3. THE CIT-SILIGURI. 4. THE CIT(A)-SILIGURI. 5. DR, KOLKATA BENCHES, KOLKATA /6 .&/ TRUE COPY, 5%2/ BY ORDER, DEPUTY /ASST. REGISTRAR , ITAT, KOLKATA BENCHES R.G.(.P.S.)