Young Mens Welfare Society, Kolkata V. ADIT, CPC, Bangalore, Bangalore

MA 45/KOL/2023

AI Insights

The case involves Young Mens Welfare Society, the appellant, who filed miscellaneous applications against the order of the Income Tax Appellate Tribunal dated 01.05.2023. The applications were filed to correct an apparent error in the Tribunal's previous order, which incorrectly stated that the appellant had rectified a defect and filed a return in ITR-5. The appellant contested this fact, leading to the Tribunal's decision to recall the earlier order and restore the appeals for a fresh hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 128279 (ITAT-KOLKATA)
• Duration Of Justice: 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-07-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 06-07-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीलȣय अͬधकरण, कोलकाता पीठ ‘बी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA Įी संजय गग[, ÛयाǓयक सदèय एवं Įी मनीष बोरड, लेखा सदèय के सम¢ Before Shri Sanjay Garg, Judicial Member and Dr. Manish Borad, Accountant Member M.A. Nos.45&46/Kol/2023 in I.T.A Nos.613&614/Kol/2022 for Assessment years: 2014-15 & 2015-16 (decided vide order dated 01.05.2023) Young Mens Welfare Society..................................................................Appellant C/o Subash Agarwal & Associates, Advocates Siddha Gibson, 1, Gibson Lane, Suite 213, 2 nd Floor, Kolkata-700069. [PAN: AAAAY3175H] vs. ADIT (CPC), Bangalore.................................................................Respondent Appearances by: Shri Siddarth Agrawal, FCA, appeared on behalf of the appellant. Shri Braj Kishore Singh, JCIT-DR, appeared on behalf of the Respondent. Date of concluding the hearing : July 28, 2023 Date of pronouncing the order : July 28, 2023 आदेश / ORDER संजय गग[, ÛयाǓयक सदèय ɮवारा / Per Sanjay Garg, Judicial Member: Both the present miscellaneous applications have been filed by the assessee stating that an error apparent on record has occurred in the common order of the Tribunal dated 01.05.2023 passed in ITA Nos.613&614/Kol/2022. Since, common issues are involved in both the miscellaneous applications, hence these have heard together and are being disposed of by this common order. 2. The ld. Counsel for the assessee in this respect has invited our attention to para 4 of the order dated 01.05.2023 to submit that the Tribunal in the said para has noted, “however, when the defect was M.A. Nos.45&46/Kol/2023 Assessment years: 2014-15 & 2015-16 Young Mens Welfare Society 2 pointed out, the assessee rectified the defect and filed return in ITR 5”. The ld. Counsel has submitted that the aforesaid fact noted by the Tribunal was not correct, in fact, the assessee did not file any rectified return in ITR-5. 3. Since, a mistake apparent on record has occurred in the order of the Tribunal in noting the true and correct fact relating to the filing of return in ITR-5, therefore, the aforesaid order dated 01.05.2023 is hereby recalled. The appeals are directed to be restored to its original position to be heard afresh in regular course. The present miscellaneous applications filed by the assessee are hereby allowed. Copy of this order be also placed in the main file. 6. In the result, both the miscellaneous applications of the assessee stand allowed. Kolkata, the 28 th July, 2023. Sd/- Sd/- [डॉÈटर मनीष बोरड /Dr. Manish Borad] [संजय गग[ /Sanjay Garg] लेखा सदèय /Accountant Member ÛयाǓयक सदèय /Judicial Member Dated: 28.07.2023. RS Copy of the order forwarded to: 1. Young Mens Welfare Society 2. ADIT (CPC), Bangalore 3. CIT(A)- 4. CIT- , 5. CIT(DR), //True copy// By order Assistant Registrar, Kolkata Benches