M/s. Ebony Commercial Pvt. Ltd., Kolkata V. ITO, Ward - 5(3), Kolkata, Kolkata

MA 94/KOL/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 7120 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-08-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 29-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S DASGUPTA
• Assessee Lawyers: MANOJ KATARUKA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH, KOLKATA (BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER & SRI S.S. GODARA, JUDICIAL MEMBER) M.A. NO. 94/KOL/2018 A/O ITA NO. 2131/KOL/2017 ASSESSMENT YEAR: 2012-13 M/S. EBONY COMMERCIALS P. LTD....................................................APPELLANT NO.9, EZRA STREET TOP FLOOR KOLKATA 700 017 [PAN : AABCE 1752 B] INCOME TAX OFFICER, WARD-5(3), KOLKATA.........................................................RESPONDENT APPEARANCES BY: SHRI MANOJ KATARUKA, ADVOCATE, APPEARED ON BEHALF OF THE ASSESSEE. SHRI S. DASGUPTA, ADDL. CIT, D/R. APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : JUNE 29 TH , 2018 DATE OF PRONOUNCING THE ORDER : AUGUST 2 ND , 2018 ORDER PER J. SUDHAKAR REDDY, AM :- AFTER HEARING RIVAL CONTENTIONS, WE HOLD AS FOLLOWS:- THE LAST THREE LINES OF PARA 3 PAGE 2 OF THE ORDER IS HEREBY CORRECTED AND HENCEFORTH BE READ AS FOLLOWS:- IN THE EARLIER YEARS, THE ASSESSEE HAS DISCLOSED THE INCOME IN QUESTION UNDER THE HEAD INCOME FROM BUSINESS AND THIS HAS NOT BEEN DISTURBED BY THE REVENUE. 2. IN THE RESULT, THIS MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. KOLKATA, THE 2 ND DAY OF AUGUST, 2018. SD/- SD/- [ S.S. GODARA ] [ J. SUDHAKAR REDDY ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 02.08.2018 {SC SPS} 2 M.A. NO. 94/KOL/2018 A/O ITA NO. 2131/KOL/2017 ASSESSMENT YEAR: 2012-13 M/S. EBONY COMMERCIALS P. LTD COPY OF THE ORDER FORWARDED TO: 1. M/S. EBONY COMMERCIALS P. LTD NO.9, EZRA STREET TOP FLOOR KOLKATA 700 017 2. INCOME TAX OFFICER, WARD-5(3), KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY HEAD OF OFFICE/ D.D.O. ITAT, KOLKATA BENCHES