ITO, Ward - 35(3), Kolkata , Kolkata V. Indrajit Roy , Kolkata

MA 7/KOL/2021

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 9156 (ITAT-KOLKATA)
• Duration Of Justice: 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-03-2021
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 23-02-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RANU BISWAS
• Section: 143(3)

Judgement Text

, A , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KOLKATA [BEFORE SHRI A. T. VARKEY, JM & SHRI P.M. JAGTAP, VP] M.A. NO. 07/KOL/2021 ARISING OUT OF I.T.A. NO. 1807/KOL/2018 ASSESSMENT YEAR: 2014-15 INCOME TAX OFFICER WARD-35(3), KOLKATA, KOLKATA. VS. INDRAJIT ROY 50, GORAKHA BASI ROAD, NAGERBAZAR, DUM DUM, KOLKATA-700 028. (PAN: ACXPR 9706 K) APPELLANT RESPONDENT FOR THE APPELLANT SMT. RANU BISWAS, ADDL. CIT FOR THE RESPONDENT NONE DATE OF HEARING 19.03.2021 DATE OF PRONOUNCEMENT 19.03.2021 ORDER PER SHRI A.T.VARKEY, JM THIS MISCELLANEOUS APPLICATION HAS BEEN PREFERRED BY THE REVENUE AGAINST THE IMPUGNED ORDER OF THIS TRIBUNAL DATED 19.08.2020 FOR ASSESSMENT YEAR (HEREINAFTER, AY) 2014-15. 2. THE REVENUE HAS PREFERRED THE MISCELLANEOUS APPLICATION BY POINTING OUT THAT THERE IS AN APPARENT ERROR ON THE FACE OF THE RECORD. ACCORDING TO THE REVENUE, THE ERROR POINTED OUT BY THE REVENUE IS AS UNDER: I) THE ORDER OF THE HON'BLE ITAT WAS PASSED IN ITA NO. 1807/KOL/2018, ASSESSMENT YEAR: 2014-15 IN THE CASE OF INDRAJIT ROY, PAN:ACXPR9706K. II) EXCERPTS OF PARAGRAPH 1 OF THE ABOVE REFERRED ORDER CONTAINS THE FOLLOWING LINE: 'THIS ASSESSEE'S APPEAL FOR ASSESSMENT YEAR 2012-13 ARISES AGAINST THE COMMISSIONER OF INCOME TAX (APPEALS)-10, KOLKATA'S ORDER DATED 22.06.2018, PASSED IN CASE NO. 198/CIT(A)-485/CIT(A)-10/W-35(3)/2014-15/2016-17KOL, INVOLVING PROCEEDINGS U/S 143(3) OF THE INCOME TAX ACT; IN SHORT 'THE ACT'. 3. WE HAVE GONE THROUGH THE MISCELLANEOUS APPLICATION AND HAVE GONE THROUGH THE ORIGINAL FILES IN THE CASE OF INDRAJIT ROY VS. ITO IN I.T.A. NO. 1807/KOL/2018, 2 M.A. NO. 07/KOL/2021 ARISING OUT OF I.T.A. NO. 1807/KOL/2018 ASSESSMENT YEAR: 2014-15 INDRAJIT ROY. ASSESSMENT YEAR: 2014-15 . WE NOTE THAT IN THE CAPTION OF THIS APPEAL, THE ASSESSMENT YEAR IS CORRECTLY SHOWN AS AY 2014-15, WHEREAS IN THE OPENING LINES OF THE ORDER ERRONEOUSLY THE TRIBUNAL HAS NOTED THAT THIS ASSESSEES APPEAL WAS FOR ASSESSMENT YEAR 2012-13 [ WHICH ARISES AGAINST THE COMMISSIONER OF INCOME TAX (APPEALS)-10, KOLKATAS ORDER DATED 22.06.2018 ]. HOWEVER THE ASSESSMENT YEAR PERTAINING TO THIS APPEAL IS AY 2014-15 AND NOT AS AY 2012-13 ARE ERRONEOUSLY NOTED IN EXCERPTS IN PARAGRAPH ONE (1) OF THE IMPUGNED ORDER. THEREFORE THE MISTAKE IN THE EXCERPTS OF PARA 1 STANDS CORRECTED AND WILL READ AS FOLLOWS: THIS ASSESSEE'S APPEAL FOR ASSESSMENT YEAR 2014-15 ARISES AGAINST THE COMMISSIONER OF INCOME TAX (APPEALS)-10, KOLKATA'S ORDER DATED 22.06.2018, PASSED IN CASE NO. 198/CIT(A)-485/CIT(A)-10/W-35(3)/2014-15/2016-17KOL, INVOLVING PROCEEDINGS U/S 143(3) OF THE INCOME TAX ACT; IN SHORT 'THE ACT'. 4. THEREFORE THE SAID CORRECTION AS POINTED OUT IN THIS MISCELLANEOUS APPLICATION STANDS ALLOWED TO THE EXTENT STATED ABOVE AND THE PRAYER FOR RECALLING THE IMPUGNED ORDER OF THE TRIBUNAL DATED 19.08.2020 IS DISMISSED. 5. IN THE RESULT, THIS MISCELLANEOUS APPLICATION OF THE REVENUE IS ALLOWED TO THE EXTENT AS AFORESAID. ORDER IS PRONOUNCED IN THE OPEN COURT ON 19 TH MARCH, 2021. SD/- SD/- (P.M. JAGTAP) (A.T. VARKEY) VICE PRESIDENT JUDICIAL MEMBER DATED: 19 TH MARCH, 2021 BIDHAN (P.S.) 3 M.A. NO. 07/KOL/2021 ARISING OUT OF I.T.A. NO. 1807/KOL/2018 ASSESSMENT YEAR: 2014-15 INDRAJIT ROY. 4 M.A. NO. 07/KOL/2021 ARISING OUT OF I.T.A. NO. 1807/KOL/2018 ASSESSMENT YEAR: 2014-15 INDRAJIT ROY. COPY OF THE ORDER FORWARDED TO: 1 APPELLANT INCOME TAX OFFICER, WARD-35(3), KOLKATA, KOLKATA. 2 RESPONDENT INDRAJIT ROY, 50, GORAKHA BASI ROAD, NAGERBAZAR, DUM DUM, KOLKATA-700 028. 3 CIT(A)-10, KOLKATA. (SENT THROUGH E-MAIL) 4 CIT 5 DR, KOLKATA BENCHES, KOLKATA . (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR