ACIT, Circle - 33, KOLKATA, Kolkata V. M/s. Simplex Somdatt Builders JV, Kolkata

MA 71/KOL/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 7117 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-08-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2012-2013
• Appeal Filed On: 19-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARINDAM BHATTACHARYA
• Assessee Lawyers: RAVI TULSIAN FCA LD

Judgement Text

INCOME TAX APPELLATE TRIBUNAL D BENCH : KOLKATA BEFORE SHRI J. SUDHAKAR REDDY , AM & SHRI S.S.VISWANETHRA RAVI, JM M.A. NO . 71/KOL/2018 [ IN I.T A NO . 691/KOL/2016 A.Y 20 12 - 13] A.C.I.T, CIR - 33, KOLKATA VS. M/S. SIMPLEX SOMDATT BUILDERS JV PAN: AAGAS1619G [ APPLICANT ] [ RESPONDEN T ] APPLICANT BY : SHRI ARINDAM BHATTACHARYA, ADDL. CIT, DR RESPONDENT BY : SHRI RAVI TULSIAN, FCA, LD.AR DATE OF HEARING : 15 - 06 - 2018 DATE OF PRONOUNCEMENT : 08 - 0 8 - 2018 ORDER SHRI S.S.VISWANETHRA RAVI, JM BY T H IS MISCELLANEOUS APPLICATION FILED U/S. 254(2) OF THE ACT THE APPLICANT REVENUE INTENDS TO REC TIFY THE MISTAKES SAID TO HAVE BEEN OCCURRED IN THE ORDER DT. 06 - 12 - 2017 PASSED IN ITA NO.691/KOL/2016 FOR THE A.Y 2012 - 13. 2. THE CONTENTION OF THE LD.DR IS THAT THE TRIBUNAL CONFIRMED THE ORDER OF THE CIT - A IN DELETING THE DISALLOWANCE OF DEDUCTION U/S. 80IA OF THE ACT BY STATING ON THE BASIS OF AN ORDER IN ASSESSEES OWN CASE FOR THE A.Y 2008 - 09, 2009 - 10 & 2010 - 11 RESPECTIVELY AND REFERRED TO RELEVANT PART OF ASSESSMENT ORDER. WE FIND THE TRIBUNAL CONFIRMED THE ORDER OF CIT - A VIDE PARA 6 , WHEREIN CLEARLY MENTIONED THE IDENTICAL FACTS IN THE CASE OF M/S. SOMDATT BUILDERS SIMPLEX JV . PARA 10 OF THE ORDER AS REFERRED BY THE LD.DR, WE FIND THAT IT IS REPRODUCTION IN THE CASE OF IN THE CASE OF M/S. SOMDATT BUILDERS SIMPLEX JV SUPRA , BUT NOT I N ASSESSEES OWN CASE. THEREFORE, WE FIND NO INFIRMITY IN THE ORDER OF THE TRIBUNAL AND IT IS JUSTIFIED. M.A. NO . 71/K/18 ACIT,CIR - 33, KOL VS. M/S. SIMPLEX SOMDATT BUILDERS JV 2 3. IN THE RESULT, TH E M ISC. APPLICATION FILED BY THE REVENUE IS DISMISSED . ORDER PRONOUNCED IN THE OPEN COURT ON 08 - 08 - 2018 SD/ - SD/ - J. SUDHAKAR REDDY S.S.VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 08 - 08 - 2018 COPY OF THE ORDER FORWARDED TO: 1. APPLICANT / REVENUE : ASSTT. COMMISSIONER OF INCOME TAX , CIRCLE - 33, 10B, MIDDLETON ROW, 3 RD FLOOR, KOLKATA - 71. 2 RESPONDENT / ASSESSEE: M/S. S I MPLEX SOMDATT BUILDERS JV, SIMPLEX HOUSE, 27 SHAKESPEARE SARANI, KOLKATA - 17. 3. CIT, 4. CIT(A), 5. D R, KOLKATA BENCHES, KOLKATA * *PP/SPS TRUE COPY BY ORDER, SR.PS, H.O.O ITAT,KOL