E I H Ltd., Kolkata V. DCIT, CIR-8, KOLKATA, Kolkata

MA 8/KOL/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4321 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-05-2016
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: 2002-2003
• Appeal Filed On: 28-01-2016
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KOL KATA [BEFORE SHRI N. V. VASUDEVAN, JM & SHRI M. BALAGAN ESH, AM] M.A NO.08/KOL/2016 IN ITA NO. 316/KOL/2006 ASSESSMENT YEAR: 2002-03 E.I.H LTD. (PAN: AAACE6898B) VS. DEPUTY COMMISSION ER OF INCOME-TAX, CIRCLE-8, KOLKATA ( APPLICANT ) ( RESPONDENT ) DATE OF HEARING: 20.05.2016 DATE OF PRONOUNCEMENT: 20.05.2016 FOR THE APPLICANT: SHRI A. K. GUPTA, FCA FOR THE RESPONDENT: SHRI SNEHOTPAL DUTTA, JCIT ORDER PER SHRI M. BALAGANESH, AM: BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE HAS SOUGHT FOR RECTIFICATION IN PARA 2 PAGE 2 ON THE HEADING OF THE ORDER OF THE TRIBUNAL DATED 11.09.2015, WHEREIN BY INADVERTENCE, THE TRIBUNAL ONLY MENTIONED THE FIGURE OF RS.2,20,8 7,392/- THOUGH PAYMENTS FROM BOTH FOREIGN AIRLINES AND EMBASSIES WERE MENTIONED AND THE AMOUN T RECEIVED FROM EMBASSIES AMOUNTING TO RS.17,18,29,661 WAS NOT MENTIONED. FURTHER, THE TRI BUNAL IN PARA 2.1 AT PAGE 2 OF THE SAID ORDER, BY INADVERTENCE, ONLY THE AMOUNT OF RS.2,20, 87,392/- WAS MENTIONED AND THE OTHER AMOUNT OF RS.17,18,29,661/- WAS NOT MENTIONED. 2. AFTER PERUSING THE TRIBUNALS ORDER DATED 11.09. 2015, WE FIND THAT THERE IS MISTAKE APPARENT FROM RECORD IN PARA 2 HEADING PORT ION WHICH SHOULD BE READ AS UNDER IN PLACE OF PARA 2 OF THE TRIBUNALS ORDER DATED 11.09 .2015: 2. DISALLOWANCE OF DEDUCTION U/S. 80HHD EXCLUSI ON OF PAYMENTS RECEIVED IN INDIAN RUPEES FROM FOREIGN AIRLINES AND EMBASSIES RS. 2,20,87,392/- AND RS.17,18,29,661/-. 3. IN PARA 2.1, LINE 7 AT PAGE 2 OF THE TRIBUNALS ORDER DATED 11.09.2015, WE FIND THAT THERE IS ALSO A MISTAKE APPARENT FROM RECORD I .E. THE FIGURE OF RS.17,18,29,661/- WAS NOT MENTIONED. ACCORDINGLY, WE INSERT THE SAME IN LINE 7 AND IT SHOULD BE READ AS UNDER: 2 M A NO.08/K/2016 EIH LTD. AY 2002-03 2.1. . OUT OF THIS, THE LEARNED ASSESSING O FFICER OBSERVED THAT A SUM OF RS.2,20,87,392/- AND RS.17,18,29,661/ - MADE BY THE FOREIGN AIRLINES AND EMBASSIES WE ORDER ACCORDINGLY, 4. IN THE RESULT, MISC. APPLICATION OF ASSESSEE IS ALLOWED. 5. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- (N. V. VASUDEVAN) (M. BALAGANESH) JUDICIAL MEMBER ACCOUNTAN T MEMBER DATED : 20TH MAY, 2016 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT EIH LTD., 4, MANGOE LANE, KOLKATA-700 001. 2 RESPONDENT DCIT, CIRCLE-8, KOLKATA 3 . THE CIT(A), KOLKATA 4. 5. ACIT , KOLKATA. DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, ASSTT. REGISTRAR .