ITO, Ward - 35(2) , Kolkata V. M/s. Neelesh Choudhury (HUF), Kolkata

MA 7/KOL/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3383 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-07-2022
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 28-07-2022
• Assessment Year: 2014-2015
• Appeal Filed On: 14-03-2022
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member M.A. No.07/Kol/2022 (Arising out of ITA No.2340/Kol/2018) Assessment Year: 2014-15 ITO, Ward-35(2), Kolkata..............................................................................Appellant vs. M/s Neelesh Choudhury(HUF)...................................................................Respondent 10, Old Post Office Street, Kolkata-700001. [PAN: AABHN8212Q] M.A. No.08/Kol/2022 (Arising out of MA No.259/Kol/2019 Arising out of ITA No.2340/Kol/2018) Assessment Year: 2014-15 ITO, Ward-35(2), Kolkata..............................................................................Appellant vs. M/s Neelesh Choudhury(HUF)...................................................................Respondent 10, Old Post Office Street, Kolkata-700001. [PAN: AABHN8212Q] Appearances by: Shri Chirag Desai (on behalf of Miraj D. Shah) appeared on behalf of the appellant. Smt. Ranu Biswas, Addl. CIT-DR, appeared on behalf of the Respondent. Date of concluding the hearing : July 29, 2022 Date of pronouncing the order : July 29, 2022 ORDER Per Sanjay Garg, Judicial Member: Both the present miscellaneous applications have been preferred by the Revenue stating that a clerical mistake has occurred in the common order dated 26.09.2019 in ITA No.2340/Kol/2018 and in order dated 19.02.2020 passed in MA No.259/Kol/2019 wherein the name of the assessee has been wrongly mentioned as M/s Neelesh Choudhur (HUF) instead of “M/s Neelesh Choudhury (HUF)”. In view of this, the following corrigendum to the order dated 26.09.2019 is issued: M.A. No.07&08/Kol/2022 M/s Neelesh Choudhury(HUF) 2 CORRIGENDUM The name of the assessee be read as “ M/s Neelesh Choudhury (HUF)” instead of “M/s Neelesh Choudhur” in order dated 26.09.2019 passed in ITA No.2340/Kol/2018 and in order dated 19.02.2020 passed in MA No.259/Kol/2018. The copy of this order/corrigendum be placed on the main file of ITA No.2340/Kol/2018 and MA file in MA No.259/Kol/2018. Kolkata, the 29 th July, 2022. Sd/- [Sanjay Garg] Judicial Member Dated:29.07.2022. RS Copy of the order forwarded to: 1. ITO, Ward-35(2), Kolkata 2. M/s Neelesh Choudhury(HUF) 3. CIT(A)- 4. CIT- , 5. CIT(DR), //True copy// By order Assistant Registrar, Kolkata Benches