Allahabad Bank, Kolkata V. PCIT, Kolkata-2, Kolkata

MA 53/KOL/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6116 (ITAT-KOLKATA)
• Duration Of Justice: 9 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 31-01-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 11-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARINDAM BHATTACHARJEE CIT LD
• Assessee Lawyers: PIJUSH DE FCA LD

Judgement Text

INCOME TAX APPELLATE TRIBUNAL B BENCH : KOLKATA BEFORE SHRI WASSEM AHMED, AM & SHRI S.S.VISWAN ETHRA RAVI, JM M.A. NO. 53/KOL /2017 [IN I.T A NO. 730/KOL/2015] A.Y : 2010-11 ALLAHABAD BANK VS. P.C.I.T., KOLKATA-2 PAN: AACCA 8464F [ APPLICANT ] [ RESPONDENT ] APPLICANT BY : SHRI PIJUSH DE, FCA, LD.A R RESPONDENT BY : SHRI ARINDAM BHATTACHARJ EE, ADDL.CIT, LD.SR.DR DATE OF HEARING : 19-01-2018 DATE OF PRONOUNCEMENT : 31-01-2018 ORDER SHRI S.S.VISWANETHRA RAVI, JM BY VIRTUE OF THIS MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE U/S. 254(2) OF THE ACT, THE ASSESSEE INTENDS TO RECALL T HE IMPUGNED ORDER DT. 19-10-2016 PASSED BY THIS TRIBUNAL. 2. THE LD.AR SUBMITS THAT THE ASSESSEE RAISED THE I SSUE REGARDING ALLOWABILITY OF WAGE ARREARS AMOUNTING TO RS. 153 C RORES DURING THE PREVIOUS YEAR 2009-10 RELATING TO A.Y 2010-11 UNDER CONSIDERATION. HOWEVER, THE TRIBUNAL VIDE ITS SAID ORDER DT. 19-10 -2016 AT PARA 11 ADJUDICATED THE ISSUE INVOLVING RS. 122,00,00,000/- INSTEAD OF RS.153,00,00,000/- IN THE MAIN APPEAL. HE REFERRED TO PARA 11 OF THE SAID ORDER AND SUBMITS THAT IT WAS A TYPOGRAPHICAL ERRO R AND PRAYED TO RECTIFY THE SAME AS RS.153,00,000/- BY ALLOWING THIS MISC. APPLICATION. ON THE OTHER HAND, LD. DR DID NOT CONTROVERT THE SAME. 3. HEARD RIVAL SUBMISSIONS AND PERUSED THE RECORD. ON PERUSAL OF THE RECORD, WE FIND THAT THE ASSESSEE RAISED GROUND NO. 3 REGARDING DISALLOWANCE ON ACCOUNT OF WAGE ARREARS INVOLVING T HE AMOUNT OF RS. 153 M.A NO.53/K/2017 2 CRORES. BUT, INADVERTENTLY, THE AMOUNT OF RS.153 CR ORES ON ACCOUNT OF WAGE ARREARS HAS BEEN ADJUDICATED BY THIS TRIBUNAL VIDE ITS SAID ORDER AT PARA 11 AS RS.122,00,00,000/- INSTEAD OF RS.153,00, 00,000/-. THEREFORE, THERE IS A TYPOGRAPHICAL ERROR IN THE SAID ORDER AT PARA 11, WHICH REQUIRES RECTIFICATION. TAKING INTO CONSIDERATION THE GROUND NO.3 AS RAISED BY THE ASSESSEE BEFORE THIS TRIBUNAL, THE PRAYER OF THE LD .AR AND PERUSING THE MATERIAL AVAILABLE ON RECORD, WE HOLD THAT THE CORR ECT AMOUNT OF DISALLOWANCE ON ACCOUNT WAGES ARREARS IS RS.153,00,00,000/- . THEREFORE, THE AMOUNT IN PARA 11 OF THE SAID ORDER DT. 19-10-2016, SHOULD BE READ AS RS.153,00,00,000/- INSTEAD OF RS.122,00,00,000/-. ACCORDINGLY, THE SAID TYPOGRAPHICAL ERROR HAS BEEN RECTIFIED. 4. IN THE RESULT, THE MISC. APPLICATION FILED BY T HE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 31-01-2018 SD/- SD/- WASSEM AHMED S.S.VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 31-01-2018 COPY OF THE ORDER FORWARDED TO: 1 . APPLICANT/ASSESSEE :ALLAHABAD BANK 2 N.S ROAD, KOLKATA-1 2 RESPONDENT/DEPARTMENT : THE PRINCIPAL COMMISSIONER OF INCOME TAX-2, AAYKAR BHAWAN, 3 RD FLOOR, P-7 CHOWRINGHEE SQUARE, KOLKATA-69. 3 . CIT, 4 . CIT(A), 5 . DR, KOLKATA BENCHES, KOLKATA **PP/SPS TRUE COPY BY ORDER, SR.PS, H.O.O ITAT,KOL