Babulal Krishna Gopal, Raniganj V. I.T.O.,Ward-3(1), Asansol

MA 31/KOL/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6225 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-01-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 10-01-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Depreciation

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH SMC KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER (MISC. APPLICATION) M.ANO.31/KOL/2020 (ARISING OUT ITA NO.648/KOL/2019) / ASSESSMENT YEAR:2010-11 BABULAL KRISHNA GOPAL, 108, J.L. NEHRU ROAD, P.O. RANIGANJ, DIST. BUDWAN, PIN-713347 [ PAN NO.AACFB 7763 M ] / V/S . INCOME TAX OFFICER WARD-3(1), APCAR GARDEN WEST, P.O. ASANSOL, DIST. PASCHIM BURDWAN-713304 /APPLICANT .. /RESPONDENT HEARING THROUGH VIDEO CONFERENCING /BY APPLICANT NONE /BY RESPONDENT SHRI JAYANTA KHANRA, JCIT, SR-DR ' /DATE OF HEARING 29-01-2021 ' /DATE OF PRONOUNCEMENT 29-01-2021 /O R D E R THE PRESENT MISCELLANEOUS APPLICATION HAS BEEN FIL ED BY THE ASSESSEE-APPLICANT PLEADING THAT A MISTAKE APPARENT ON RECORD HAS OCCU RRED IN THE ORDER DATED 30.08.2019 PASSED BY THIS TRIBUNAL IN ITA NO.648/KOL/2019 . 2. IT HAS BEEN PLEADED THAT THE ASSESSEE IN HIS APP EAL HAD CONTESTED THE DISALLOWANCE OF DEPRECIATION ON TRUCKS AMOUNTING TO 9684/-. THAT THE SAID GROUND OF APPEAL OF THE ASSESSEE-APPLICANT HAD BEEN ALLOWED B Y THE TRIBUNAL VIDE ORDER DATED 30.08.2019. HOWEVER, THE FIGURE OF THE AMOUNT HAD B EEN WRONGLY MENTIONED AS TO 2,905/- INSTEAD OF 9,684/-. IT HAS THEREFORE BEEN PLEADED THAT A CLERI CAL ERROR IN THIS RESPECT HAS OCCURRED IN THE ORDER OF THE TRIBUNAL D ATED 30.08.2019 PASSED IN ITA M.A NO.31/KOL/20 BABULAL KRISHNA GOPAL VS. ITO WD-3( 1), ASL PAGE 2 NO.648/-KOL/2019. THOUGH NONE HAS APPEARED ON BEHAL F OF ASSESSEE, HOWEVER, I HAVE HEARD THE LD. DR IN RESPECT OF THE AFORESAID PLEA O F THE ASSESSEE-APPLICANT. THE LD. DR HAS BEEN FAIR ENOUGH TO STATE THAT THIS IS A CLERIC AL ERROR, WHICH REQUIRES RECTIFICATION AT THIS END. THE MISCELLANEOUS APPLICATION IS ACCORDIN GLY ALLOWED AND THE FOLLOWING RECTIFICATION IN PARA-3 OF THE ORDER DATED 30.08.20 19 PASSED IN ITA NO.648/KOL/2019 IS ORDERED:- THE AMOUNT OF DEPRECIATION CLAIMED OF 2,905/- BE READ AS 9,684/-. REST OF THE FINDINGS GIVEN IN THE ORDER REMAIN UNCHANGED. 3. WITH THE ABOVE OBSERVATION, THIS MISCELLANEOUS A PPLICATION OF THE ASSESSEE- APPLICANT STANDS ALLOWED. ORDER PRONOUNCED IN OPEN COURT AT THE CLOSE OF THE HEARING ON FRIDAY, 29 TH JANUARY, 2021 . SD/- (SANJAY GARG) JUDICIAL MEMBE R KOLKATA, *DKP/SR.PS & - 29/01/2021 / COPY OF ORDER FORWARDED TO:- 1. /APPLICANT-BABULAL KRISHNA GOPAL, 108, J.L.NEHRU RO AD, P.O. RANIGANJ, DIST. BURDWA N, PIN-713347 2. /RESPONDENT-INCOME TAX OFFICER, WD-3(1), APCAR GARD EN WEST, P.O. ASANSOL, DIST. PASCHIM BURDWAN-713304 3. ) * / CONCERNED CIT 4. * - / CIT (A) 5. ) , ' ) / DR, ITAT, KOLKATA 6. / GUARD FILE. BY ORDER/ , /TRUE COPY/ ' ),