DCIT, Circle - 49, Kolkata , Kolkata V. Sri Nikhil Chandra Mitra, Kolkata

MA 49/KOL/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 5854 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-04-2019
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2012-2013
• Appeal Filed On: 28-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: C J SINGH
• Assessee Lawyers: S M SURANA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA SMC BENCH, KOLKATA (BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER) M.A. NO. 49/KOL/2019 A/O ITA NO. 1382/KOL/2017 ASSESSMENT YEAR: 2012-13 DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-49, KOLKATA..........................APPELLANT VS. SRI NIKHIL CHANDRA MITRA......................................................................................RESPONDENT 34, CHAULPATTY ROAD BAGUIATI KOLKATA 700 059 [PAN : AHXPM 9169 L] APPEARANCES BY: SHRI S.M. SURANA, ADVOCATE, APPEARED ON BEHALF OF THE ASSESSEE. SHRI C.J. SINGH, JCIT, SR. D/R. APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : MARCH 29 TH , 2019 DATE OF PRONOUNCING THE ORDER : APRIL 25 TH , 2019 ORDER PER J. SUDHAKAR REDDY, AM :- 1. THIS MISCELLANEOUS APPLICATION IS FILED BY THE REVENUE. AFTER HEARING RIVAL CONTENTIONS, WE FIND THAT A TYPOGRAPHICAL ERROR HAS CREPT INTO THE ORDER OF THIS TRIBUNAL DT. 09/11/2018, WHEREIN PARA 6 LAST LINE READS AS FOLLOWS:- ACCORDINGLY, GROUND NO. 3 OF THE ASSESSEE ALLOWED AFTER PERUSING THE ORDER WE FIND THAT THE SAME IS TO BE RECTIFIED AND SHALL HENCEFORTH BE READ AS UNDER:- ACCORDINGLY, GROUND NO. 3 OF THE ASSESSEE IS DISMISSED. 2. IN THE RESULT, THIS MISCELLANEOUS APPLICATION OF THE REVENUE IS ALLOWED. KOLKATA, THE 25 TH DAY OF APRIL, 2019. SD/- [ J. SUDHAKAR REDDY ] ACCOUNTANT MEMBER DATED : 25.04.2019 {SC SPS} 2 M.A. NO. 49/KOL/2019 A/O ITA NO. 1382/KOL/2017 ASSESSMENT YEAR: 2012-13 SRI NIKHIL CHANDRA MITRA COPY OF THE ORDER FORWARDED TO: 1. SRI NIKHIL CHANDRA MITRA 34, CHAULPATTY ROAD BAGUIATI KOLKATA 700 059 2. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-49, KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES