DCIT, Cir. 2 , Asansol V. Eastern Coalfield Ltd, Sanctoria

MA 84/KOL/2023

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 8778 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-02-2024
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 07-11-2023
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपील य अ धकरण, कोलकाता पीठ “ए’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA डॉ मनीष बोरड, लेखा सद य एवं ी संजय शमा , या यक सद य के सम [Before Dr. Manish Borad, Accountant Member &Shri Sonjoy Sarma, Judicial Member] M.A. No. 84/Kol/2023 (Arising out of ITA No. 635/Kol/2020) Assessment Year: 2011-12 DCIT, Circle-2, Asansol Vs. M/s Eastern Coalfield Ltd. (PAN: AAACE 7590 E) Appellant / (अपीलाथ") Respondent / (%&यथ") Date of Hearing / स ु नवाई क) त+थ 02.02.2024 Date of Pronouncement/ आदेश उ.घोषणा क) त+थ 09.02.2024 For the Appellant/ नधा 2रती क) ओर से None For the Respondent/ राज व क) ओर से Shri B.K. Singh, JCIT (SR. D.R.) ORDER / आदेश Per Manish Borad, Accountant Member: This miscellaneous application at the instance of assessee is directed against the assessee of this Tribunal vide ITA No. 635/Kol/2023 dated 19.07.2022. The only grievance of the revenue is that this Tribunal while deciding the common issue raised in ground no. 1 for AY 2010-11 and 2011-12 2 MA. No.84/Kol/2023 (Arising out of ITA No. 635/Kol/2020) Assessment Year: 2011-12 M/s Eastern Coalfield Ltd. on allowing the issue for statistical purposes has failed to mention AY 2011-12 in the final decision. The only prayer is to include AY 2011-12 in the final decision given for the common issue raised in AY 2010-11 and 2011-12. 2. None appeared on behalf of the assessee. 3. We have heard the Ld. D.R and perused the material placed before us. We notice that the common issue raised in ground no. 1 in the revenue’s appeal for AY 2010-11 and 2011-12 is that the Ld. CIT(A) erred in deleting the disallowance of PRP at Rs. 29.97 crores and Rs. 57.55 crore. We further observe that after examining the issue in light of relevant facts and making certain observation, finally this Tribunal held that the common issue raised in ground no.1 for AY 2010-11 and 2011-12 is allowed for statistical purposes. But inadvertently AY 2011-12 was not mentioned in the final findings of the decision. We find this to be inadvertent mistake committed in the impugned order. We accordingly make necessary rectification and hold that in the impugned order at page 15 and in the last line of Para 17 the line “Thus this common issue raised in ground no. 1 for AY 2010-11 is allowed for statistical purposes” to be replaced and read as: “Thus this common issue raised in ground no. 1 for AY 2010-11 and AY 2011-12 is allowed for statistical purposes.” 3 MA. No.84/Kol/2023 (Arising out of ITA No. 635/Kol/2020) Assessment Year: 2011-12 M/s Eastern Coalfield Ltd. 4. In the result, the miscellaneous application of the revenue is allowed as per terms indicated above. Order is pronounced in the open court on 9 th February, 2024 Sd/- Sd/- (Sonjoy Sarma/ संजय शमा ) (Dr. Manish Borad/डॉ मनीष बोरड) Judicial Member/ या यक सद य Accountant Member/ लेखा सद य Dated: 9 th February, 2024 SM, Sr. PS Copy of the order forwarded to: 1. Appellant- DCIT, Circle-2, Asansol 2. Respondent – M/s Eastern Coalfiled Ltd., O/o Chairman cum Managing Director, Sanctoria, Dishergarh, West Burdwan-713333. 3. Ld. CIT(A)- Asansol 4. Pr. CIT- , Kolkata 5. DR, Kolkata Benches, Kolkata (sent through e-mail) True Copy By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata