M/s Malayalya Construction Ltd., Kolkata V. A.C.I.T CC - XXI,kolkata, Kolkata

MA 52/KOL/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2524 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 2 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-10-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 06-08-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH B KOLKATA BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA , ACCOUNTANT MEMBER M. A NO. 52 /KOL/ 2013 (A/O ITA NO. 1127/KOL/2012) ASSESSMENT YEAR: 2008 - 09 M/S MALAYALA CONSTRUCTION LTD., 2D MANI KUNJ, QUEENS PARK, KOLKATA 700 019 [ PAN NO. AABCM 7955 L ] / V/S . ACIT, CENTRAL CIRCLE - XXI, 18, RABINDRA SARANI, PODDAR COURT, 5 TH FLOOR, KOLKATA - 19 / APPLI CA NT .. / RESPONDENT / BY APPL I CANT SHRI MANISH TIWARI, AR / BY RESPONDENT SHRI S.S. ALAM, JCIT, SR - DR / DATE OF HEARING 17 - 10 - 2014 / DATE OF PRONOUNCEMENT 17 - 10 - 2014 / O R D E R PER MAHAVIR SINGH , JUDICIAL M EMBER : - TH E ASSESSEE HAS FILED TH IS MISCELLANEOUS APPLICATION (MA) STATING THAT THERE IS SMALL MISTAKE OF FACT HAS CROPPED IN THE ORDER OF TRIBUNAL DATED 11 - 07 - 2013. HE POINTED OUT THE MISTAKE IN PARA 2 OF THE PETITION AS UNDER: - 2. THAT THE PETITIONER - COMPANY AS RESPONDENT IN ITA NO.1127/KOL/2012 DATED 11/07/2013 IS AGGRIEVED AGAINST OBSERVATION APPEARING AT 8 TH & 9 TH LINE IN PARA 3 AS STATED HEREUNDER: - THE ASSESSEE HAS FURNISHED AREA OF EACH FLAT, THE COMMERCIAL PLACE CONTAINING FOUR SHOPS AND AS PER COPY OF PLAN AREA OF EACH FLAT IS AT 1,658 SQ.FT. HE REFERRED TO ACTUAL FACT FROM THE ORDER OF CIT(A), WHICH IS NOT IN DISPUTE, VIDE PARA - 3 OF THE PETITION AS UNDER: - MA NO.52/KOL/2013 (A/O ITA NO.1127/KOL/2012) M /S MALAYALYA CONST. LTD. V. ACIT, CC - XXI, KOL PAGE 2 3. THAT THE ABOVE OBSERVATION I S CONTRARY TO FACTS CONTAINED IN THE ORDER OF CIT(A). THE RESPONDENT INVITES YOUR ATTENTION TO PAGE 3 OF CIT(A) S ORDER AT PARA - 2 ( 5 TH LINE ) WHICH READS AS UNDER: - THE AREA OF EACH FLAT WAS ALSO FURNISHED. THE COMMERCIAL SPACE WAS 1658 SQ.Q.FT. CONTAINING FOUR SHOPS AS PER COPY OF PLAN HE FURTHER POINTED OUT THAT ACTUAL IS THAT COMMERCIAL SPACE WAS 1658 SQ.FT CONTAINING FOUR SHOPS AS PER COPY OF PLAN NOT OF FLAT. 2. ON QUERY FROM THE BENCH, LD. SR - DR COULD NOT POINT OUT ANY INFIRMITY IN THE MA FILED BY THE ASSESSEE. AS THE ISSUE IS CLEAR, WE REPLACE THIS LINE AND SAME MAY BE READ AS THE AREA OF EACH FLAT WAS ALSO FURNISHED. THE COMMERCIAL SPACE WAS 1658 SQ. FT. CONTAINING FOUR SHOPS AS PER COPY OF PLAN . IN TERMS OF ABOVE, THE MA FILED BY THE ASSESSE E IS ALLOWED. 3. IN THE RESULT, MA FILED BY ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 17 / 1 0/2014 SD/ - SD/ - ( SHAMIM YAHYA ) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEM BER KOLKATA, *DKP - 17 / 1 0/2014 / COPY OF ORDER FORWARDED TO: - 1 . / APPLICANT M/S MALAYALYA CONSTRUCTION LTD., 2D MANIKUNJ, QUEENS PARK, KOLKATA - 19 2 . / RESPONDENT ACIT,CC - XXI,5 TH FL. PODDAR COURT, RABINDRA SARANI KOL - 3 . / CONCERNED CIT 4 . - / CIT (A) 5 . , / DR, ITAT, KOLKATA 6 . / GUARD FILE. BY ORDER/ , /TRUE COPY/ / ,