Gmmco Ltd., Kolkata V. DCIT, Circle - 6, Kolkata, Kolkata

MA 48/KOL/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3791 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 3 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-12-2015
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 03-09-2014
• Court: TRIBUNAL
• Section: 14A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KOL KATA [BEFORE SHRI P.M. JAGTAP, AM & SHRI MAHAVIR SINGH JM) M. A. NO. 48/KOL/2014 IN I.T.A NO. 1820/KOL/2012 ASSESSMENT YEAR: 2009-10 GMMCO LTD. VS. DEPUTY COMMISSIONER OF INCOME-T AX, (PAN: AFLPP9290D) CIRCLE-6, KOLKATA. ( APPLICANT ) ( RESPONDENT ) DATE OF HEARING: 18.12.2015 DATE OF PRONOUNCEMENT: 18.12.2015 FOR THE APPLICANT: SHRI ASHIM CHOWDHURY, AR FOR THE RESPONDENT: SHRI P.K. CHAKRABARTY, JCIT, SR . DR ORDER PER MAHAVIR SINGH, JM: BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE HAS SOUGHT FOR RECTIFYING THE MISTAKE APPARENT FROM THE TRIBUNALS ORDER DATED 23 .07.2015, WHEREIN THE TRIBUNAL IN ITS ORDER IN PARA 3.1 MISTAKENLY OBSERVED AS UNDER: WE CONFIRM THE ORDER OF CIT(A) DELETING THE DISALL OWANCE MADE UNDER SECTION 14A 2. ACCORDING TO LEARNED COUNSEL FOR THE ASSESSEE TH E APPEAL OF THE ASSESSEE WAS ALLOWED AND HE HAS TAKEN US TO THE ORDER PASSED BY THE TRIBUNAL. WE FIND FROM THE ORDER THAT THIS WAS ASSESSEES APPEAL AGAINST THE ORDER O F CIT(A) AND CIT(A) HAD CONFIRMED THE DISALLOWANCE AND TRIBUNAL HAS ALLOWED THE CLAIM OF THE ASSESSEE REVERSING THE ORDER OF CIT(A) AND THIS FACT WAS ADMITTED BY LD. SR. DR ALS O. ACCORDINGLY, WE RECTIFY THE MISTAKE IN THE ORDER OF TRIBUNAL AND PARA 3.1 OF TH E ORDER MAY BE READ AS UNDER:- 3.1. RESPECTFULLY FOLLOWING THE AFORESAID DECISION IN WHICH UNDERSIGNED WAS THE AUTHOR, WE REVERSE THE ORDER OF CIT(A) CONFIRMING THE DISALLOWANCE MADE UNDER SECTION14A 3. IN THE RESULT, THE M.A. FILED BY THE ASSESSEE IS ALLOWED. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- (P.M. JAGTAP) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 18 TH DECEMBER, 2015 JD.(SR.P.S.) 2 MA NO 48/K/2014, GMMCO LTD. A. Y 2009-10 COPY OF THE ORDER FORWARDED TO: 1. APPLICANT : GMMCO LTD. 9/1 R N MUKHERJEE ROAD, KOLK ATA-700001. 2 RESPONDENT DCIT, CIR-6, KOLKATA. 3. THE CIT(A) , KOLKATA. 4. ACIT, KOLKATA. 5 . DR, KOLKATA BENCHES, KOLKATA. TRUE COPY, BY ORDER, ASSTT. REGISTRAR .