Shri Rajesh Kumar Jain, Kolkata V. ACIT, Circle - 48, Kolkata, Kolkata

MA 85/KOL/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8172 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-04-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2005-2006
• Appeal Filed On: 29-09-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOL KATA () BEFORE , /AND . !' . , #$ ) [BEFORE SRI MAHAVIR SINGH, JM & SHRI C. D. RAO, AM] #% #% #% #% & & & & /M. A. NO. 85/KOL/2011 & & & & /IN I.T.A NO. 796/KOL/2009 %' () %' () %' () %' ()/ // / ASSESSMENT YEAR: 2005-06 RAJESH KUMAR JAIN VS. ASSISTANT COMMISSIONER OF INCOME-TAX, (PAN ACUPJ 9526 E) CIRCLE-48, KOLKATA. (# /APPLICANT ) (+,-./ RESPONDENT ) # / 0 # /FOR THE APPLICANT: SHRI A. C. BAID +,-. / 0 # /FOR THE RESPONDENT: SHRI S. K. MALAKAR DATE OF HEARING: 20.04.2012 DATE OF PRONOUNCEMENT: 20.04.2012 #1 / ORDER PER MAHAVIR SINGH, JM/ , : THIS MISCELLANEOUS PETITION FILED BY ASSESSEE IS DI RECTED AGAINST THE ORDER PASSED BY TRIBUNAL DATED 23.06.2011 IN ITA NO. 796/K/2009. 2. BY THIS MISC. APPLICATION ASSESSEE STATED THAT I N THE APPELLATE ORDER THE TRIBUNAL HAS NOT PASSED THE DECISION IN RESPECT OF ADDITIONS FOR STA FF WELFARE EXPENSES FOR RS.70,000/- AND DEWALI EXPENSES FOR RS.73,000/-, WHICH IS APPARENT FROM RECORD. HE, THEREFORE, PRAYED FOR RECALLING OF THE TRIBUNALS ORDER DATED 23.06.2011 TO THE EXTENT AS STATED ABOVE. 3. AFTER GOING THROUGH THE APPELLATE ORDER, WE FIND THAT IN THE APPELLATE ORDER THE AFORESAID TWO ISSUES HAVE NOT BEEN DEALT WITH. LD. DR ALSO C ONCEDED THE SAME POSITION. HENCE, THE SAME IS MISTAKE APPARENT FROM RECORD AND WE RECALL OUR O RDER DATED 23.06.2011 TO EXTENT OF ADDITIONS FOR STAFF WELFARE EXPENSES OF RS.70,000/- AND DEWAL I EXPENSES OF RS.73,000/- . 4. IN THE RESULT, ASSESSEES MISC. PETITION STANDS ALLOWED. 5. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- . !' . , #$ , (C. D. RAO) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER ( '$ '$ '$ '$) )) ) DATED : 20 TH APRIL, 2012 2 MA NO.85/K/2011 RAJESH KUMAR JAIN A.Y. 05-06. 23 %45 6 JD.(SR.P.S.) #1 / + 7#(8- COPY OF THE ORDER FORWARDED TO: 1 . # /APPLICANT SHRI RAJESH KUMAR JAIN, C/O, BAID & C O., CHARTERED ACCOUNTANTS, MANGALAM APARTMENT, GROUND FLOOR, 2, R OWLAND ROAD, KOLKATA0700 020. 2 +,-. / RESPONDENT, ACIT, CIRCLE-48, KOLKATA. 3 . 1% ( )/ THE CIT(A) , KOLKATA 4. CIT, KOLKATA 5 . ?@ +% / DR, KOLKATA BENCHES, KOLKATA , +/ TRUE COPY, #1%A/ BY ORDER, 5 /ASSTT. REGISTRAR .