ITO, Wd-42(3), Kolkata, Kolkata V. Shri Jayanta Sarkar, Kolkata

MA 8/KOL/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3262 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 3 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-06-2015
• Appeal Filed By: Department
• Bench Allotted: C
• Assessment Year: 2005-2006
• Appeal Filed On: 12-03-2014
• Court: TRIBUNAL

Judgement Text

MA NO .08/KOL/2014 SH. JAYANTA SARKAR - C - JM 1 IN THE INCOME TAX APPELLATE TRIBUNAL : BENCH C : KOLKATA [ BEFORE HON. SHRI P.K. BANSAL , ACCOUNTANT MEMBER & HON. SHRI MAHAVIR SINGH , JUDICIAL MEMBER] MISC. APPLICATION NO . 08/KOL/2014 [ ARISING OUT OF IT A NO . 411/KOL/2012 A.Y 2005 - 06] I.T.O WARD 42(3), KOLKATA VS. SHRI JAYANTA SARKAR PAN: A XVPS 3046A [ APPLICANT ] [RESPONDENT] FOR THE A PPLICANT : SHRI AMITAVA ROY, ACIT/SR.DR FOR THE RESPONDENT : SHRI A.K. GHOSH, ADVOCATE, LD.AR DATE OF HEARING : 1 9 - 06 - 2015 DATE OF PRONOUNCEMENT : 19 - 06 - 2015 O R D E R SHRI MAHAVIR SINGH , JUDICIAL MEMBER : BY WAY OF THIS MISCELLA NEOUS APPLICATION THE REVENUE HAS REQUESTED THE TRIBUNAL TO RECTIFY A MISTAKE APPARENT FROM RECORD IN THE ORDER OF THE TRIBUNAL IN ITA NO.411/KOL/2012 FOR THE ASSESSMENT YEAR 2005 - 06 DATED 26/06/2013. 2. THE ONLY MISTAKE POINTED OUT BY THE REVENUE IS THAT THE ASSESESEE, M/S. DUTTA & CO. SUBMITTED ITS RETURN OF INCOME FOR THE A.Y 2005 - 06 ON 05/10/2005 MENTIONING ITS S TATUS AS FIRM AND PAN AADFD5068M. ACCORDING TO LD.SR.DR NOW THIS IS A FIRM AND NOT PROPRIETORSHIP CONCERN. BUT WE HAVE GONE THROUGH ASSES SMENT ORDER AND THE ORDER OF THE LD.CIT(A) , WHEREIN IT HAS BEEN CLEARLY MENTIONED AS PROPRIETARY CONCERN, M/S. DUTTA & CO PROPRIETOR : SHRI JAYANTA SARKAR. HE HAS BEEN ASSESSED AS INDIVIDUAL. FROM THIS, IT IS CLEAR THAT THE ASSESSEE IS BEING ASSESSED AS A N INDIVIDUAL AND ASSESSEE CONCERN IS MA NO .08/KOL/2014 SH. JAYANTA SARKAR - C - JM 2 PROPRIETARY CONCERN. HENCE, THERE IS NO MISTAKE IN THE SAID TRIBUNAL S ORDER, WHICH CAN BE RECTIFIED . 3. I N THE RESULT, THE MISC. APPLICATION FILED BY THE REVENUE IS DISMISSED IN TERMS OF THE ABOVE . THIS ORDER IS PRONOUNCED IN THE OPEN COURT ON 19/06/2015 SD/ - SD/ - [ P.K BANSAL ] [ MAHAVIR SINGH ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 19/06/2015 **PRADIP SPS COPY OF THE ORDER FORWARDED TO : 1 . APPLICANT: INCOME TAX OFFICER W 42(3), PODDAR COURT, KOLKATA 2 . RESPONDENT: SHRI JAYANTA SARKAR 55/5 EAST SINTHEE ROAD, KOL - 30. 3 . THE CIT(A) K OL. 4. THE CIT KOL. 5. DR,ITAT, KOL TRUE COPY BY ORDER ASSISTANT REGISTRAR,ITAT,KOL