Ashim Kumar Mondal , Purba Medinipur V. ITO, Ward - 38(4), Midnapore , Midnapore

MA 39/KOL/2020

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 4260 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-02-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 20-01-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANNA SR DR
• Assessee Lawyers: G BANERJEE
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C, BENCH KOLKATA BEFORE SHRI S. S. GODARA, JM & DR. A. L. SAINI, AM M. A. NO.39/KOL/2020 (IN ITA NO.1011/KOL/2018) ASSESSMENT YEAR: 2014-15 ASHIM KUMAR MONDAL VILL.BANLOURI, BHAGABANPUR, PURBA MEDINIPORE, PIN-721601. VS. ITO, WARD-38(4), KOLKATA. /. /.PAN/GIR NO.: ARNPM2358P (APPELLANT) .. (RESPONDENT) APPELLANT BY : SHRI G. BANERJEE, FCA RESPONDENT BY : SHRI JAYANTA KHANNA, SR. DR, JCIT /DATE OF HEARING : 21/02/2020 /DATE OF PRONOUNCEMENT : 28/02/2020 / O R D E R PER S.S. GODARA, ACCOUNTANT MEMBER THIS ASSESSEES MISCELLANEOUS APPLICATION FILED U/S 254(2) SEEKS TO MODIFY ALL THE ALLEGED APPARENT CLERICAL ERROR IN THE TRIBUNALS ORDER DATED 28.08.19 INCORPORATING THIS FIGURE OF THE RELIEF GRANTED AS RS.3,56,235/- THAN THE CORRECT ONE AMOUNTING TO RS.3562358/- . HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. AS POINTED OUT BY BOTH THE LEARNED AUTHORIZED REPRESENTATIVES, IT IS APPARENTLY CLEAR FROM A PERUSAL OF OUR IMPUGNED ORDER THAT OUT OF THIS ADDITION UNDER CHALLENGE OF RS.40,62,358/-, WE HAD UPHELD ONLY AN AMOUNT OF RS.5,00,000/- THEREBY GRANTING RELIEF OF RS.35,62,358/- BUT RELIEF FIGURE WAS WRONGLY INCORPORATED AS RS.3,56,235/-. 2 M. A. NO.39/KOL/2020 ASHIM KUMAR MONDAL THE ASSESSEE IS HELD ENTITLED TO RELIEF RS.35,62,358/- THEREFORE. NECESSARY COMPUTATION SHALL FOLLOW AS PER LAW. 3. THIS ASSESSEES MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 28/02/2020. SD/- SD/- (A. L. SAINI) (S. S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 28/02/2020 RS COPY OF ORDER FORWARDED TO: 1. ASHIM KUMAR MONDAL 2. ITO, WARD-38(4), KOLKATA. 3. THE CIT(A) 4. THE CIT 5. DR 6. GUARD FILE TRUE COPY, BY ORDER, ASSISTANT REGISTRAR ITAT, KOLKATA