Siddharth Jain, Kolkata V. ACIT,CC-XI, Kolkata, Kolkata

MA 59/KOL/2012

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1655 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 8 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-02-2014
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 10-05-2012
• Court: TRIBUNAL

Judgement Text

, B , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOL KATA () BEFORE , /AND . . . . ' '' ''# '#'# '#, $% ) [BEFORE SHRI MAHAVIR SINGH, JM & SHRI ABRAHAM P. GEORGE, AM] $& $& $& $& ' ' ' ' /M. A. NO. 59/KOL/2012 IN ' ' ' ' /IN I.T.A NO. 2166/KOL/2009 &( )* &( )* &( )* &( )*/ // / ASSESSMENT YEAR: 2007-08 SIDDHARTH JAIN VS. ASSISTANT COMMISSIONER OF I NCOME-TAX, (PAN:AERPJ6915N) CENTRAL CIRCLE-XI, KOLKATA. ( $ /APPLICANT ) (,-.// RESPONDENT ) DATE OF HEARING: 07.02.2014 DATE OF PRONOUNCEMENT: 07.02.2014 $ 0 1 $ /FOR THE APPLICANT: SHRI A. K. TIBREWAL, FCA ,-./ 0 1 $ /FOR THE RESPONDENT: SHRI RAJENDRA PRASAD, JCIT, SR . DR $2 / ORDER PER MAHAVIR SINGH, JM/ , : THROUGH THIS MISC. APPLICATION ASSESSEE/APPLICANT H AS REQUESTED FOR RECTIFICATION OF THE TIBUNALS ORDER DATED 30.04.2012. 2. AT THE OUTSET, LD. COUNSEL FOR THE ASSESSEE DREW OUR ATTENTION TO PARA 4 OF MISC. PETITION, WHICH READS AS UNDER: 4. HOWEVER, ON PERUSAL OF THE ORDER PASSED BY HON BLE TRIBUNAL, IT WOULD BE FOUND THAT DIFFERENT DATES HAVE BEEN INADVERTENTLY MENTIO NED AT DIFFERENT PLACES AS STATED HEREINBELOW: I) IN PARAGRAPH 2 THE DATE HAS BEEN MENTIONED AS 25 TH APRIL, 2008 II) IN PARAGRAPH 3 THE DATE HAS BEEN MENTIONED AS 7 TH AUGUST, 2008 III) IN PARAGRAPH 4 THE DATE HAS BEEN MENTIONED AS 7 TH AUGUST 2008 AND 25 TH APRIL, 2008. 3. ACCORDING TO LD. COUNSEL, CORRECT DATE OF THE LE TTER FILED ALONG WITH THE RETURN OF INCOME IS 27 TH JULY, 2007 FOR ADJUSTMENT OF SEIZED CASH WITH THE TAX LIABILITIES. LD. COUNSEL FOR THE ASSESSEE STATED THAT THIS COPY OF REQUEST LETTER, C OMPUTATION OF INCOME AND ACKNOWLEDGMENT OF I. T. RETURNS FILED ON 27.07.2007 IS PLACED IN ASSE SSEES PAPER BOOK AT PAGES 21 TO 24. 2 MA NO. 59/K/2012 SIDDHARTH JAIN A. Y 2007-08 4. WE HAVE GONE THROUGH THE TRIBUNALS ORDER AND FO UND THAT THERE IS TYPOGRAPHICAL ERROR AND THE CORRECT DATE IN PARA 2, 3 AND 4 MAY BE READ AS 27 TH JULY, 2007. WE SUBSTITUTE THE SAME ACCORDINGLY. 5. IN THE RESULT, THE ASSESSEES MISC. APPLICATION STANDS ALLOWED. 6. ORDER IS PRONOUNCED IN THE OPEN COURT . SD/- SD/- . . . . ' '' ''# '#'# '# , $% , (ABRAHAM P. GEORGE) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER ( 3% 3% 3% 3%) )) ) DATED : 7 TH FEBRUARY, 2014 45 &6' 7 JD.(SR.P.S.) $2 0 , 8$ )9- COPY OF THE ORDER FORWARDED TO: 1 . $ /APPLICANT SHRI SIDDHARTH JAIN, 27A, CAMAC STREE T, KOLKATA-700016 2 ,-./ / RESPONDENT ACIT, CENTRAL CIRCLE-XI, KOLKATA. 3 . 2& ( )/ THE CIT(A) , KOLKATA 4. 2& CIT, KOLKATA 5 . ?@ ,& / DR, KOLKATA BENCHES, KOLKATA - ,/ TRUE COPY, $2&A/ BY ORDER, ' /ASSTT. REGISTRAR .