Smt. Madhu Devi Saraf, Kolkata V. ACIT, Circle - 35, Kolkata , Kolkata

MA 42/KOL/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6602 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-05-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2011-2012
• Appeal Filed On: 14-03-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S DASGUPTA
• Assessee Lawyers: P N KESHARI
• Keywords: Rectification of order

Judgement Text

, D , IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH D KOLKATA BEFORE SHRI WASEEM AHMED, ACCOUNTANT, MEMBER AND SHRI S.S.VISWANETHRA RAVI JUDICIAL MEMBER (MISC. APPLICATION) M.A.NO.42/KOL/2018 (ARISING OUT ITA NO.1131/KOL/2015) / ASSESSMENT YEAR:2011-12 SMT. MADHU DEVI SARAF 31, SHAKESPEARE SARANI, JASMINE TOWER, 4 TH FLOOR, ROOM NO.405, A, B. KOLKATA-17 [ PAN NO.ALIPS 0989 F ] / V/S . ACIT, CIRCLE-35, AAYAKAR BHAWAN, POORVA, 8 TH FLOOR, 110, SHANTIPALLI, KOLKATA-107 (ORIGINAL RESPONDENT) (ORIGINAL APPELLANT) (APPLICANT) .. (RESPONDENT) / BY APPELLANT SHRI P.N. KESHARI, FCA !' / BY RESPONDENT SHRI S. DASGUPTA, ADDL. CIT-DR / DATE OF HEARING 20-04-2018 / DATE OF PRONOUNCEMENT 03-05-2018 / ORDER PER WASEEM AHMED, ACCOUNTANT MEMBER:- THIS IS A MISCELLANEOUS APPLICATION (M.A.) BY THE A SSESSEE ARISING OUT OF THE ORDER DATED 26-12-2017 OF THE TRIBUNAL PASSED IN ITA NO.1131/KOL/2015 IN THE REVENUES CASE. 2. THE LD. AR BEFORE US SUBMITTED THAT THERE IS CON TRADICTORY FINDING IN PARA 17 GIVEN BY HONBLE ITAT IN ITS ORDER DATED 26-12-2017 AS DET AILED UNDER : THUS IN VIEW OF THE ABOVE, WE FIND NO INFIRMITY IN THE ORDER PASSED BY LD. CIT(A). ACCORDINGLY, WE UPHOLD THE SAME. HOWEVER THE HONBLE ITAT FURTHER ALLOWED THE APPEAL OF THE REVENUE BY OBSERVING AS UNDER: HENCE, THIS GROUND OF REVENUES APPEAL IS ALLOWED. MA NO.42/KOL/2018 SMT. MADHU DEVI SARAF V. ACIT, CIR-35 KOL PAGE 2 IN VIEW OF ABOVE THE LD. AR SUBMITTED THAT THERE IS A TYPOGRAPHICAL MISTAKE IN THE LAST 2 TWO LINES OF THE PARA-17 OF THIS ORDER. AS SUCH THE REV ENUE APPEAL SHOULD HAVE BEEN DISMISSED. ACCORDINGLY THE LD. AR PRAYED FOR THE RECTIFICATION OF MISTAKE APPARENT FROM RECORD. 3. THE LD. D.R. COULD NOT CONTROVERT THIS APPARENT MISTAKE IN THE TRIBUNALS ORDER. HEARD BOTH THE SIDES AND PERUSED THE MATERIALS AVAI LABLE ON RECORD. FROM THE ABOVE WE NOTE THAT THERE IS APPARENT MISTAKE IN THE ORDER OF THIS TRIBUNAL DATED 26-12-2017. THE TYPOGRAPHICAL MISTAKE HAVING BEEN RECTIFIED, WE, DI RECT THE RECTIFICATION OF THE TRIBUNALS ORDER DATED 26-12-2017 (SUPRA) IN AS MUCH AS WOULD READ AS WE FIND NO REASON TO UPHOLD THE ORDER PASSED BY LD . CIT(A). ACCORDINGLY, WE REVERSE THE SAME. WE DECIDE ACCORDINGLY. 4. IN THE RESULT, THE ASSESSEES M.A. IS DISMISSED. ORDER PRONOUNCED ON THE DATE OF HEARING I.E. 03/05 /2018. SD/- SD/- ( () ( () (S.S.VISWANETHRA RAVI) (WASEEM A HMED) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) KOLKATA, *DKP *- 03/105 201 8 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-SMT. MADHU DEVI SARAF,31, SHAKESPEARE SA RANI, JASMINE TOWER, 4 TH FLOOR, ROOMNO.405,A-B,KO LKATA-17 2. !' / RESPONDENT-ACIT, CIRCLE-35, AAYAKAR BHAWAN, POOR VA, 8T FL, 110, SHANTIPALLI, KOLKATA-107 3. 5 6 / CONCERNED CIT 4. 6- / CIT (A) 5. !5, 5, KOLKATA / DR, ITAT, KOLKATA 6. / GUARD FILE. BY ORDER/ , /TRUE COPY/ SR. PRIVATE SECRETARY HEAD OF OFFICE/DDO 5,