M/s. Darjeeling Organic Tea Estates Pvt. Ltd., Kolkata V. DCIT, Circle - 4(1), , Kolkata

MA 94/KOL/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 4631 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-02-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 23-11-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANRA
• Section: 22; 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH C, KOLKATA VIRTUAL HEARING [BEFORE SHRI J. SUDHAKAR REDDY, HONBLE ACCOUNTANT MEMBER & SHRI SANJAY GARG, HONBLE JUDICIAL MEMBER] M.A. NO. 94/KOL/2020 (A/O. ITA NO. 748 /KOL/2019) ASSESSMENT YEAR: 2013-14 M/S. DARJEELING ORGANIC TEA ESTATES PVT. LTD....................APPELLANT JAIN CENTRE 34A, METCALFE STREET 7 TH FLOOR MISSION ROW KOLKATA 700 001 [PAN : AADCD 1923 B] DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4(1), KOLKATA.............................RESPONDENT APPEARANCES BY: NONE, APPEARED ON BEHALF OF THE ASSESSEE. SHRI JAYANTA KHANRA, JCIT, D/R. APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : JANUARY 22 ND , 2021 DATE OF PRONOUNCING THE ORDER : FEBRUARY 10 TH , 2021 O R D E R PER J. SUDHAKAR REDDY, AM :- BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE POINTS OUT A MISTAKE APPARENT ON RECORD HAS CREPT INTO THE ORDER OF THE TRIBUNAL DT. 20/11/2020. AFTER PERUSING THE RECORDS, WE FIND THAT TYPOGRAPHICAL ERRORS HAVE CREPT INTO THE ORDER OF THE TRIBUNAL DT. 20/11/2020. THESE ARE CORRECTED BY WAY OF THE FOLLOWING RECTIFICATIONS. PARA 11 AND 12 OF THE ORDER SHALL HENCEFORTH BE READ AS FOLLOWS:- 11. COMING TO THE ISSUE OF INTEREST INCOME, WE FIND THAT THIS IS COVERED BOTH ON FACTS AND IN LAW BY THE DECISION OF THE KOLKATA B BENCH OF THE TRIBUNAL IN ASSESSEES CASE FOR THE A.Y. 2014-15 IN ITA NO. 125/KOL/2018. HENCE THE REVISION U/S 263 OF THE ACT, ON THIS ISSUE, IS BAD IN LAW. 12. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED IN PART. 4. IN THE RESULT, THIS MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. KOLKATA, THE 10 TH DAY OF FEBRUARY, 2021 SD/- SD/- [SANJAY GARG] [ J. SUDHAKAR REDDY ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 10.02.2021 {SC SPS} 2 M.A. NO. 94/KOL/2020 (A/O. ITA NO. 748 /KOL/2019) ASSESSMENT YEAR: 2013-14 M/S. DARJEELING ORGANIC TEA ESTATES PVT. LTD. COPY OF THE ORDER FORWARDED TO: 1. M/S. DARJEELING ORGANIC TEA ESTATES PVT. LTD JAIN CENTRE 34A, METCALFE STREET 7 TH FLOOR MISSION ROW KOLKATA 700 001 2. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4(1), KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES