ITO, (Exp.) Ward-1(3), Kolkata V. M/s Sasha Association For Craft Producers, Kolkata

MA 9/KOL/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4659 (ITAT-KOLKATA)
• Duration Of Justice: 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-04-2022
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2017-2018
• Appeal Filed On: 24-03-2022
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘A’, KOLKATA [Before Shri Manish Borad, Hon’ble Accountant Member & Shri Sonjoy Sarma, Hon’ble Judicial Member] M.A. No. 09/Kol/2022 (Arising out of ITA No. 109/Kol/2021) Assessment Year: 2017-18 ITO (Exemptions), Ward-1(3), Kolkata...................................................................Appellant Vs M/s. Sasha Association For Craft Producers...................................................Respondent IC, Chatu Babu Lane, CIT Road, Kolkata -700014. [PAN: AABTS 5580 N] Appearances by: Shri Sunil Surana, FCA appearing on behalf of the Assessee. Smt. Ranu Biswas, Addl. CIT appearing on behalf of the Revenue. Date of concluding the hearing : April 22, 2022 Date of pronouncing the order : April 22, 2022 O R D E R PER SONJOY SARMA, JUDICIAL MEMBER: By this Miscellaneous Application, the revenue is seeking rectification of the mistakes crept in the order of the Tribunal dated December 15, 2021 passed in ITA No. 109/K/2021. 2. At the time of hearing the Ld. DR submitted that ITAT has passed the aforesaid order against revisionary order u/s. 263 of the Income Tax Act, 1961 passed by the Ld. CIT(E), Kolkata. However, in the cause title of the ITAT order the name of the respondent is mentioned as ITO (Exemptions), Ward- 1(3), Kolkata instead of Commissioner of Income Tax (Exemption), Kolkata. Therefore, Ld. DR requested before the Bench to rectify the name of Respondent as 2 M.A. No.09/KOL/2022 (A.Y. 2017-18) M/s. Sasha Association For Craft Producers Commissioner of Income Tax (Exemption), Kolkata instead of ITO (Exemptions), Ward-1(3), Kolkata. We find that since the impugned order challenged by the assessee was arising out of the order passed by Ld. CIT(E), Kolkata and the said mistake is apparent from the record, we therefore, directed to rectify the same by substituting the Respondent as Commissioner of Income Tax (Exemption), Kolkata instead of ITO (Exemptions), Ward-1(3), Kolkata. We allowed the miscellaneous application accordingly. 3. In the result, the Miscellaneous Application filed by the revenue is allowed. Order Pronounced in the Open Court on 22 nd April, 2022. Sd/- Sd/- (MANISH BORAD) (SONJOY SARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 22/04/2022 Biswajit, Sr. PS Copy of order forwarded to: 1. ITO (Exemptions), Ward-1(3), Kolkata. 2. M/s. Sasha Association For Craft Producers. 3. The CIT(A) 4. The CIT 5. DR True Copy, By order, Assistant Registrar ITAT, Kolkata