Sk Mafijuddin, Paschim Medinipur V. ACIT, R-2, MIDNAPORE, Midnapore

MA 41/KOL/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4531 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-07-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 18-04-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHALLONG YADEN JCITSRDR
• Assessee Lawyers: S M SURANA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH B KOLKATA BEFORE SHRI N.V.VASUDEVAN, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER (MISC. APPLICATION) NO.41/KOL/2016 (ARISING OUT ITA NO.371/KOL/2013) / ASSESSMENT YEAR:-2007-08 SK. MAFIJUDDIN JOUKRISHNAPUR, SEKENDARI, GHATAL, DIST.PASCHIM MIDNAPORE, [ PAN NO. ANMPS 8381 H ] / V/S . ACIT, RNGE-2, MIDNAPORE, WEST BENGAL (ORIGINAL APPELLANT) (ORIGINAL R ESPONDENT) (APPELLANT) .. (RESPONDENT) / BY APPELLANT SHRI S.M. SURANA, AR / BY RESPONDENT SHRI SHALLONG YADEN, JCIT-SR-DR ! / DATE OF HEARING 15-07-2016 '# ! / DATE OF PRONOUNCEMENT 15-07-2016 / ORDER PER WASEEM AHMED, ACCOUNTANT MEMBER:- THIS IS A MISCELLANEOUS APPLICATION (MA) BY THE ASS ESSEE ARISING OUT OF THE ORDER BY THE TRIBUNAL (KOLKATA BENCH B) IN IT A NO.371/KOL/2013 DATED 16-12-2015 IN ITS CASE FOR ASSESSMENT YEAR 2007-08 TO RECTIFY THE MISTAKE. 2 THE LD. D.R. DID NOT OBJECT TO THIS APPARENT MI STAKE IN THE TRIBUNALS ORDER. 3. WE HAVE HEARD THE PARTIES AND PERUSED THE MATERI AL ON RECORD. THE LD. AR RAISED THE ISSUE OF THE TOPOGRAPHICAL MISTAKES M ENTIONED IN GROUND NO. 5 & 6 OF THE APPEAL. CLEARLY, THE TRIBUNALS ORDER CA RRIES TOPOGRAPHICAL MISTAKES INASMUCH AS THE GROUND NOS. 5 AND 6 IN ASSESSEES A PPEAL HAVE BEEN STATED MA NO.41/KOL/2016 SK. MAFIJUDDIN V. ACIT, RG-2, MID PAGE 2 RESPECTIVELY, WHILE RECORDING THE ADJUDICATION OF T HE SAID GROUNDS. ACCORDINGLY, THE DATE MENTIONED `01.06.2006; IN TH E 3 RD LAST LINE OF PARA 5 AND THE DATE MENTIONED 1.4.2006 TO 31.5.2006 SIXTH LAST (LINE) AND FIRST SEVEN (LINE) AND DATE MENTIONED 1.6.2006 TO 31.3.2007 NINTH LAST (LINE) THE YEARS ARE 01.04.2006, 31.05.2006, 01.06.2006 TO 31.03.2007 (S UPRA) WOULD BE SUBSTITUTED BY THE YEARS AS ` 01.06.2007, 01.04.2007, 31.05.2007; 01.06.2007 & 31.03.2008 . WE DECIDE ACCORDINGLY. 4. IN THE RESULT, ASSESSEES MA IS ALLOWED. ORDER PRONOUNCED ON THE DATE OF HEARING I.E. 15/07 /2016. SD/- SD/- (%&) (!&) (N.V.VASUDEVAN) (WASEE M AHMED) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) KOLKATA, *DKP ()*- 15 / 07 /201 6 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-SK. MAFIJUDDIN, JOURKRISHNPUR, SEKENDARI , GHATAL, DIST. PASCHIM MIDN PORE, WEST BENGAL 2. /RESPONDENT-ACIT, RANGE-2, MIDNAPORE, WEST BENGAL 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 , #