BHAIRABNALA SAMABAY KRISHI UNNAYAN SAMITY LIMITED , VILL : BHAIRABNALA, POST : HATBELE, BLOCK- KALNA 1, DIST : PURBA BARDHAMAN, PIN : 713409 V. N. SAIRAJ, ASSISTANT DIRECTOR OF INCOME TAX, CPC, CENTRALIZED PROCESSING CENTRE, INCOME TAX DEPARTMENT, BENGALURU

MA 5/KOL/2023

AI Insights

The case involves Bhairabnala Samabay Krishi Unnayan Samity Ltd., the appellant, against the ADIT, CPC, Bengaluru, the respondent. The appellant filed a Miscellaneous Application seeking rectification of a typographical error in the Tribunal's order dated November 23, 2022, concerning the assessment year 2019-20. The error incorrectly stated that the appeal was dismissed, whereas it was supposed to state that the appeal was allowed. The Tribunal acknowledged the mistake and corrected the order accordingly.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 122952 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-04-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 30-03-2023
• Assessment Year: 2019-2020
• Appeal Filed On: 16-01-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘SMC’ KOLKATA [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] M.A. No. 5/Kol/2023 Assessment Year : 2019-20 (In ITA 112/Kol/2022) Bhairabnala Samabay Krishi Unnayan Samity Ltd. [PAN: AACAB 7492 G] vs ADIT, CPC, Bengaluru Appellant Respondent Date of Hearing 31.03.2023 Date of Pronouncement 05.04.2023 For the Assessee None For the Revenue Shri Vijay Kumar, Addl. CIT ORDER Per Shri Sonjoy Sarma, JM: By this Miscellaneous Application, the assessee is seeking rectification of the mistake alleged to have crept in the order of the Tribunal dated November 23, 2022 passed in ITA No. 112/Kol/2022. 2. None appeared on behalf of the assessee. 3. We have heard the arguments of ld. DR and perused the relevant material available on record. As rightly pointed out by the learned Sr. AR that there is a typographical mistake in the last paragraph no 7 of the Tribunal’s order that “the appeal of the assessee is dismissed” instead of “the appeal of the assessee is allowed” and this is the only issue in assessee’s miscellaneous application. We, accordingly, rectify the said mistake and direct that the last sentence of the paragraph no 7 of Tribunal’s order dated November 23, 2022 be read as under: “the appeal of the assessee is allowed” 2 MA No. 5/Kol/2023 AY: 2019-20 Bhairabnala Samabay Krishi Unnayan Samity Limited 4. In the result, miscellaneous application of the assessee is allowed. Order is pronounced in the open court on 05.04.2023 Sd/- Sd/- (Rajesh Kumar) (Sonjoy Sarma) Accountant Member Judicial Member Dated: 05.04.2023 Biswajit, Sr. PS Copy of the order forwarded to: 1. Appellant- Bhairabnala Samabay Krishi Unnayan Samity Limited, Vill. Bhairabnala, Post. Hatbele, Block-Kalna 1, Dist. Purba Bardhaman, Pin. 713409. 2. Respondent – ADIT, CPC, Bengaluru. 3. Ld. CIT 4. Ld. CIT(A) 5. Ld. DR True Copy By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata