M/s Ghosh Jewellery, Kolkata V. ITO, WD,29(2), KOLKATA, Kolkata

MA 32/KOL/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2525 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-10-2014
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: 1994-1995
• Appeal Filed On: 03-07-2014
• Court: TRIBUNAL
• Department Lawyers: S S ALAM
• Assessee Lawyers: S M SURANA
• Keywords: Rectification of order

Judgement Text

, C , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA () BEFORE , /AND , ! ) [BEFORE SHRI MAHAVIR SINGH, JM & SHRI SHAMIM YAHYA, AM] M.A. NO. 32/KOL/2014 IN ' ' ' ' / I.T.A NO. 2012/KOL/2006 #$ %& #$ %& #$ %& #$ %&/ // / ASSESSMENT YEAR: 1994-95 M/S. GHOSH JEWELLERY VS. INCOME-TAX OFFICER, WD -29(2), KOLKATA (PAN: ADWPG2256P) ( /APPLICANT ) (()*+/ RESPONDENT ) DATE OF HEARING: 17.10.2014 DATE OF PRONOUNCEMENT: 17.10.2014 APPLICANT BY : SHRI S. M. SURANA, ADVOCATE RESPONDENT BY: SHRI S. S. ALAM, JCIT ORDER PER SHRI MAHAVIR SINGH, JM : BY WAY OF THIS STAY PETITION ASSESSEE/APPLICANT HAS REQUESTED FOR RECTIFICATION OF MISTAKE APPARENT FROM RECORD ARISING OUT OF THE ORDER OF TR IBUNAL DATED 19.12.2013 WHEREBY GROUND NOS. 4, 5 AND 6 OF THE MEMO OF APPEAL THOUGH ARGUED BUT NOT DECIDED BY THE TRIBUNAL. 2. WE HAVE GONE THROUGH THE TRIBUNALS ORDER AND F OUND THAT ASSERTION OF THE ASSESSEE IS CORRECT THAT THESE THREE GROUNDS WERE NOT ADJUDICAT ED UPON. IN SUCH CIRCUMSTANCES, WE RECALL OUR ORDER DATED 19.12.2013 QUA THIS GROUND NOS. 4, 5 AND 6 AND TO THAT EXTENT THE MISC. APPLICATION OF ASSESSEE IS ALLOWED. 3. IN THE RESULT, THE MISC. APPLICATION OF ASSESSE E STANDS ALLOWED AS INDICATED ABOVE. 4. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- , ! , (SHAMIM YAHYA) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 17 TH OCTOBER, 2014 ,- #./ 0 JD.(SR.P.S.) 2 M.A. NO. 32/K/2014 IN ITA NO.2012/K/2006 GHOSH JEWELLERY AY 1994-95 1 (2 3 2%4- COPY OF THE ORDER FORWARDED TO: 1 . *+ / APPELLANT- M/S. GHOSH JEWELLERY, 63, ASHUTOSH MUKHE RJEE ROAD, KOLKATA-700 025. 2 ()*+ / RESPONDENT ITO, WARD-29(2), KOLKATA, 3 . # ( )/ THE CIT(A), KOLKATA 4. 5. # / CIT KOLKATA 2:; (# / DR, KOLKATA BENCHES, KOLKATA )2 (/ TRUE COPY, #