M/s Candlewood Holdings Pvt. Ltd., Kolkata V. DCIT, Central Circle - VI, Kolkata, Kolkata

MA 64/KOL/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8740 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-07-2012
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 24-05-2012
• Court: TRIBUNAL
• Department Lawyers: S P LAHIRI
• Section: 14A

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL, BEN CH C, KOLKATA () BEFORE , , , , , SHRI MAHAVIR SINGH, JUDICIAL MEMBER. /AND . .. . ! ! ! !. .. . , '# SHRI C.D.RAO, ACCOUNTANT MEMBER $$ '% $$ '% $$ '% $$ '% & & & & / M.A.NO.64/KOL/2012 A/O ITA NO . 1572/KOL/2011 %' ()/ ASSESSMENT YEAR : 2008-09 (+, / APPELLANT ) M/S.CANDLEWOOD HOLDINGS PVT.LTD., KOLKATA (PAN: AACCA 7352 A) - % - - VERSUS - . (./+,/ RESPONDENT ) D.C.I.T., CENTRAL CIRCLE- VI, KOLKATA +, 0 1 '/ FOR THE APPELLANT: SHRI RAVI TULSIYAN ./+, 0 1 '/ FOR THE RESPONDENT: SHRI S.P.LAHIRI 2%3 0 !# /DATE OF HEARING : 20.07.2012 4( 0 !# /DATE OF PRONOUNCEMENT : 20.07.2012. '5 / ORDER ( (( ( . .. . ! ! ! !. .. . ) )) ), , , , '# PER SHRI C.D.RAO, AM THE ABOVE MISCELLANEOUS APPLICATION HAS BEEN FILED BY ASSESSEE TO RECTIFY THE ORDER OF TRIBUNAL DATED 13.04.2012 VIDE ITA NO.1572 /KOL/2011 PERTAINING TO A.YR. 2008-09. 2. AFTER HEARING THE RIVAL SUBMISSIONS THE BENCH P RONOUNCED AS UNDER :- AT THE END OF THE ORDER THE FIGURE OF RS.98,795/- TO BE REPLACED BY RS.11,126/- . IN THE RESULT THE M.A. IS ALLOWED. NOW THE DETAILED ORDER IS AS UNDER :- 3. BY THIS MISCELLANEOUS APPLICATION THE ASSESSEE H AS STATED AS UNDER :- 2 ACTUALLY, THE APPEAL BEFORE THE HONBLE TRIBUNAL W AS AGAINST THE DISALLOWANCE OF AN AMOUNT OF 98,795/- U/S 14A OF THE INCOME-TAX ACT, 1961, AS AGAINST THE AMOUNT OF RS.11,126/- DISALLOWED BY THE PETITIONER ASSESSEE I TSELF. THIS FIGURE HAS ALSO BEEN DISCUSSED AT PARAGRAPH 3 (1ST PAGE) OF THE ORDER OF THE TRIBUNAL. HOWEVER, AT THE OPERATING PORTION OF THE ORDER [VIDE PARAGRAPH 5 AT PAGE 4], IT HAS MISTAKENLY BEEN DIRECTED TO THE AO TO ACCEPT THE DISALLOWANCE MADE BY THE ASSESSEE AMOUNTING TO RS.98,795/-. THE APPEAL FILED BY THE PETITIONER ASSESSEE HAS BEE N ALLOWED BY THE HONBLE TRIBUNAL. IT IS, THEREFORE CLEAR THAT ACTUALLY THE HONBLE TRIBUNAL MEANT TO DIRECT THE AO TO ACCEPT THE AMOUNT OF DISALLOWANCE OF RS.11,126/ -, AS DISALLOWED BY THE ASSESSEE ITSELF. IT IS, THEREFORE, PRAYED THAT THE ORDER BE KINDLY M ODIFIED BY THE HONBLE TRIBUNAL U/S 254(2) OF THE ACT TO RECTIFY THIS APPARENT MISTAKE AND THE FIGURE OF RS.98,795/- AS APPEARING AT PARAGRAPH 5 (PAGE 4) OF THE ORDER UNDE R CONSIDERATION BE KINDLY SUBSTITUTED BY THE CORRECT FIGURE OF RS.11,126/-. 4. ON THE OTHER HAND, THE LD. DR APPEARING ON BEHAL F OF THE REVENUE COULD NOT OBJECT TO THE ABOVE SUBMISSIONS. 5. AFTER HEARING THE RIVAL SUBMISSIONS AND ON CARE FUL PERUSAL OF THE TRIBUNALS ORDER IT IS OBSERVED THAT AT THE END OF PARA NO.5 A T PAGE 4 THIS TRIBUNAL HAS MENTIONED THAT WE SET ASIDE ORDERS OF THE REVENUE AUTHORITIES AND DIRECT AO TO ACCEPT THE DISALLOWANCE MADE BY ASSESSEE AMOUNTING TO RS.98,79 5/-. BUT IN FACT THE ASSESSEE HAS DISALLOWED ONLY RS.11,126/- AS MENTIONED IN PARA 3 OF THE TRIBUNAL ORDER. THEREFORE WE MODIFY THE ORDER IN THE TRIBUNAL ORDER DATED 13. 04.2012 BY REPLACING THE AMOUNT OF RS.98,795/- AT THE END OF PARA 5 AT PAGE NO.4 WI TH RS.11,126/-. 6. IN THE RESULT THE MISCELLANEOUS APPLICATION OF T HE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 20.07.2012. SD/- SD/- , ,, , MAHAVIR SINGH, JUDICIAL MEMBER . .. . ! ! ! !. .. . , , , , '# '# '# '# , C.D.RAO, ACCOUNTANT MEMBER. ( (( (!# !# !# !#) )) ) DATE: 20.07.2012. R.G.(.P.S.) 3 '5 0 .$ 6'$(7- COPY OF THE ORDER FORWARDED TO: 1. M/S.CANDLEWOOD HOLDINGS PVT. LTD., 24, PARK STREET, KOLKATA-700016. 2 D.C.I.T., CENTRAL CIRCLE-VI, KOLKATA 3. THE CIT-CENTRAL-I, KOLKATA, 4. THE CIT(A)-CENTRAL-I, KOLKATA 5. DR, KOLKATA BENCHES, KOLKATA /$ ./ TRUE COPY, '5%2/ BY ORDER, DEPUTY /ASST. REGISTRAR , ITAT, KOLKATA BENCHES