Sri Dinesh Kumar Taparia, Kolkata V. ITO, Ward - 34(3), Kolkata , Kolkata

MA 61/KOL/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6768 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-06-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 04-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH, KOLKATA [BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER& SRI S.S. GODARA, JUDICIAL MEMBER] M.A. NO. 61/KOL/2018 A/O I.T.A. NO. 1277/KOL/2016 ASSESSMENT YEAR: 2010-11 SRI DINESH KUMAR TAPARIA......APPELLANT C/O. INTERNATIONAL ENGINEERING AGENCY 47, N.S. ROAD KOLKATA 700 001 [PAN : ABHT 3153 F] INCOME TAX OFFICER WARD-34(3), KOLKATA..RESPONDENT APPEARANCES BY: SHRI SUNIL SURANA, FCA, APPEARED ON BEHALF OF THE ASSESSEE. SHRI NICHOLAS MURMU, CIT. DR.,APPEARING ON BEHALF OF THE REVENUE DATE OF CONCLUDING THE HEARING : JUNE 8 TH ,2018 DATE OF PRONOUNCING THE ORDER :JUNE 27 TH ,2018 ORDER PER J. SUDHAKAR REDDY :- BY VIRTUE OF THIS MISCELLANEOUS APPLICATION, THE ASSESSEE POINTS OUT THAT A MISTAKE APPARENT ON RECORD HAS CREPT INTO THE ORDER OF THE TRIBUNAL AS A TYPOGRAPHICAL ERROR HAS OCCURRED IN THE LAST LINE OF PARA 4 OF THE TRIBUNAL ORDER. 2. AFTER HEARING RIVAL CONTENTIONS, WE RECTIFY THE MISTAKE IN QUESTION BY DIRECTING THE ASSESSING OFFICER TO ALLOW THE COMMISSION @ 12% CLAIMED BY THE ASSESSEE. THE LAST LINE OF PARA 4 OF THE IMPUGNED ORDER SHALL BE READ AS FOLLOWS:- 'HENCE, I ALLOW THIS GROUND OF THE ASSESSEE AND DIRECT THE ASSESSING OFFICER TO ALLOW COMMISSION @ 12%.' 3. IN THE RESULT, THIS MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. KOLKATA, THE 27 TH DAY OF JUNE, 2018. SD/- SD/- [S.S. GODARA] [ J. SUDHAKAR REDDY ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : .27.06.2018 {SC SPS} 2 M.A. NO. 61/KOL/2018 A/O I.T.A. NO. 1277/KOL/2016 ASSESSMENT YEAR: 2010-11 SRI DINESH KUMAR TAPARIA COPY OF THE ORDER FORWARDED TO: 1. SRI DINESH KUMAR TAPARIA C/O. INTERNATIONAL ENGINEERING AGENCY 47, N.S. ROAD KOLKATA 700 001 2. INCOME TAX OFFICER WARD-34(3), KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY HEAD OF OFFICE/ D.D.O. ITAT, KOLKATA BENCHES