ACIT, Circle - 29, Kolkata , Kolkata V. Shree Gopal Choudhary, Kolkata

MA 8/KOL/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6292 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-03-2018
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2007-2008
• Appeal Filed On: 15-01-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

1 MA NO.08/KOL/2018 SHREE GOPAL CHOUDHARY., AY- 2007-08 , C , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA ( ) BEFORE . , /AND . . , ) [BEFORE SHRI J. SUDHAKAR REDDY, AM & SHRI A. T. VA RKEY, JM] MA NO. 08/KOL/2018 IN I.T.A. NO. 133/KOL/2014 ASSESSMENT YEAR: 2007-08 ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-29, KOLKATA VS . SHREE GOPAL CHOUDHARY (PAN: ACRPC8786G) APPLICANT RESPONDENT DATE OF HEARING 23.03.2018 DATE OF PRONOUNCEMENT 23.03.2018 FOR THE APPLICANT SHRI SALLONG YADEN, ADDL. CIT (DR ) FOR THE RESPONDENT SHRI AKKAL DUDHWEWALA, FCA ORDER PER SHRI A.T.VARKEY, JM VIDE THIS MISC. APPLICATION THE ASSESSEE WANTS US T O RECTIFY THE MISTAKES APPARENT IN THE ORDER OF THE TRIBUNAL PASSED ON 13.09.2017 FOR AY 2007-08 IN ITA NO. 133/KOL/2014. 2. AT THE OUTSET ITSELF, LD. DR IN HIS MISC. APP LICATION POINTED OUT CERTAIN TYPOGRAPHICAL MISTAKES APPARENT IN THE ORDER OF THE TRIBUNAL PASSED ON 13.09.2017, WHICH READS AS UNDER: I) TYPOGRAPHICAL MISTAKE AT SL. NO. 2 OF THE PAGE - 1 OF THE ORDER BY CONSIDERING THE INTEREST INCOME AT RS.24,32,198/- I NSTEAD OF ACTUAL INTEREST INCOME OF RS.21,02,641.94/- AS PER P&L ACCOUNT. II) AT SL. NO. 5 OF PAGE 3 RS.12,26,488/- WAS CONSI DERED WRONGLY BUT IT SHOULD BE ACTUALLY RS.8,21,586/- AND III) AT SL. NO. 9 OF PAGE 5 AND SL. NO. 10 OF PAGE 7 BY MENTIONING INTEREST COMPONENT AT RS.12,26,468/- INSTEAD OF RS.8,21,586/ -. 3. AS PER THE RECORDS, WE FIND THAT THERE IS SOME I NADVERTENT TYPOGRAPHICAL MISTAKES HAVE CREPT IN THE ORDER OF THE TRIBUNAL DATED 13.09 .2017, WHICH IS CORRECTED AS UNDER: A) IN PARA 2 PAGE 1 OF THE TRIBUNAL ORDER DATED 13. 09.2017 THE CORRECT AMOUNT SHOULD BE READ AS RS.21,02,641/- INSTEAD OF RS.24.3 2,198/-.