Umesh Hiranand Chablani, Kolkata V. ACIT, CIR-30, KOLKATA, Kolkata

MA 31/KOL/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4537 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-07-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 29-03-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SALLONG YADEN ACIT SRDR
• Assessee Lawyers: AMIT KUMAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH A KOLKATA BEFORE SHRI N.V.VASUDEVAN, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER (MISC. APPLICATION) NO.31/KOL/2016 (ARISING OUT ITA NO.561/KOL/2012) / ASSESSMENT YEAR:2008-09 UMESH HIRANAND CHABLANI 10/1 RAINEY PARK, KOLKATA-700 019 [ PAN NO.ACDEC 5457 G ] / V/S . ACIT, CIRCLE-30, 2, GARIAHAT ROAD (SOUTH), KOLKATA-700 068 (ORIGINAL RESPONDENT) (ORIGINAL APPELLANT) (APPELLANT) .. (RESPONDENT) / BY APPELLANT SHRI AMIT KUMAR, AR / BY RESPONDENT SHRI SALLONG YADEN, ACIT-SR-DR ! / DATE OF HEARING 22-07-2016 ! / DATE OF PRONOUNCEMENT 22-07-2016 / ORDER PER WASEEM AHMED, ACCOUNTANT MEMBER:- BY WAY OF THIS MISCELLANEOUS APPLICATION (MA) ASSES SEE SEEKING RECALL OF TRIBUNAL ORDER DATED 29-08-2014 TO RECTIFY THE M ISTAKES. 2. THE ASSESSEES GRIEVANCES RELATES TO THE TYPOGRA PHICAL MISTAKES (I) IN THE ORDER IN TITLE CAPTION OF ASSESSEES PAN NO. IS MENTIONING AS ACDEC 5457G, WHEREAS THE ACTUAL PAN OF ASSESSEE IS MENTIO NED [ ACDPC 5457 G ] AND (II) IN CONCLUSION IT WAS INADVERTENTLY TYPED A S IN THE RESULT THE APPEAL OF THE REVENUE IS PARTLY ALLOWED IN PLACE OF IN THE RESULT THE APPEAL OF THE REVENUE IS DISMISSED TO WHICH THE APPEAL RELATES. IT WAS SHOWN BY THE LD. A.R., MA NO31./KOL/2016 UMESH H.CHALDANI V. ACIT, CIR- 30 KOL. PAGE 2 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 21-12-2 006 (SUPRA) INASMUCH AS THE PAN NO. ACDPC 5457 G OF ASSESSEE IS NOW BE RECTIFIED AND PARA NO.9 WOUL D READ AS IN THE RESULT THE APPEAL OF THE REVENUE IS DISMISSE D . WE DECIDE ACCORDINGLY. 4. IN THE RESULT, MA OF ASSESSEE IS ALLOWED. ORDER PRONOUNCED ON THE DATE OF HEARING I.E. 22.07 .2016 SD/- SD/- (%&) (!&) (N.V.VASUDEVAN) (WASEE M AHMED) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) KOLKATA, *DKP ()*- 22 / 07 /201 6 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-UMESH HIRANAND CHABLANI, 10/1 RAINEY PAR K, KOLKATA-700 019 2. /RESPONDENT-ACIT, CIR-30,KOLKATA 2, GARIAHAT ROAD, (SOUTH), KOLKATA-700 068 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 ,