Ranglal Bagaria, Kolkata V. CIT, KOLKATA-XV, KOLKATA, Kolkata

MA 96/KOL/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 3898 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-01-2016
• Appeal Filed By: Assessee
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 14-09-2015
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOL KATA [BEFORE SHRI P. M. JAGTAP, AM & SHRI MAHAVIR SINGH , JM] M. A. NO. 96/KOL/2015 IN I.T.A NO. 928/KOL/2014 ASSESSMENT YEAR: 2009-10 RANGLAL BAGARIA, HUF VS. COMMISSIONER OF INCOME -TAX-XV, (PAN: AADHR8942M) KOLKATA. ( APPLICANT ) ( RESPONDENT ) DATE OF HEARING : 01.01.2016 DATE OF PRONOUNCEMENT: 01.01.2016 FOR THE APPLICANT: SHRI MIRAJ D. SHAH, FOR THE RESPONDENT: SHRI DEBASISH BANERJEE, JCIT ORDER PER MAHAVIR SINGH, JM: BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE HAS POINTED OUT THE FOLLOWING MISTAKES IN THE ORDER OF THE TRIBUNAL DATED 28.05.2 015: A) IN PARAGRAPH 14 OF THE SAID APPELLATE ORDER, ON PAGE 19, THE 5 TH LINE FROM THE BOTTOM OF THE SAID PARAGRAPH, THE PAGE NUMBER OF TH E PAPER BOOK REFERRED IS 144. THIS IS INCORRECT. THE CORRECT PAGE NUMBER IS 217 TO 223 AND 224 TO 234 RESPECTIVELY. B) IN PARAGRAPH 15 OF THE SAID APPELLATE ORDER, ON PAGE 20, THE 5 TH LINE FROM THE TOP OF THE SAID PARAGRAPH, THE NAME OF RANGLAL BAGARIA HUF IS MENTIONED. THIS IS INCORRECT. THE CORRECT NAME SHOULD BE DHANRAJ BAGA RIA. C) IN PARAGRAPH 17 OF THE SAID APPELLATE ORDER, ON PAGE 21, THE 6 TH LINE FROM THE TOP OF THE SAID PARAGRAPH, THE NAME OF RANGLAL BAGARIA, HUF IS MENTIONED. THIS IS INCORRECT. THE CORRECT NAME SHOULD BE DHANRAJ BAGA RIA. 2. FIRST OF ALL, WE HAVE GONE THROUGH THE ORDER OF THE TRIBUNAL AT PAGE 19, WHEREIN THE PAGE NO. REFERRED IS 144, THE CORRECT PAGE NO. WE H AVE VERIFIED FROM THE PAPER BOOK ARE ACTUALLY PAGE NOS. 217 TO 223 AND 224 TO 234 RESPEC TIVELY. WHEN THIS WAS POINTED OUT TO LD. SR. DR, HE FAIRLY CONCEDED THIS POSITION. 3. IN REGARD TO SECOND MISTAKE POINTED OUT BY THE A SSESSEE AT PAGE 20 OF THE TRIBUNALS ORDER PARA 15, WHEREIN THE NAME IS WRONG LY MENTIONED AS RANGLAL BAGARIA, HUF INSTEAD OF THE CORRECT NAME AS DHANRAJ BAGARIA. WE HAVE VERIFIED THIS FACT AND FOUND THAT THERE IS A MISTAKE APPARENT FROM RECORD. 4. THE NEXT MISTAKE POINTED OUT BY ASSESSEE AT PAGE 21 OF THE TRIBUNALS ORDER AT PARA 17 AGAIN THE INCORRECT NAME OF SHRI RANGLAL BAGARIA , HUF MENTIONED INSTEAD OF CORRECT 2 MA NO.96/K/2015 RANGLAL BAGARIA, HUF, A. Y 2009-1 0 NAME OF DHANRAJ BAGARIA. WE HAVE VERIFIED THIS AND FOUND THAT THE CORRECT NAME IS DHANRAJ BAGARIA. QUA THESE THREE MISTAKES LD. DR H AS NOT OBJECTED FOR RECTIFICATION. ACCORDINGLY, WE RECTIFY THE MISTAKE AND DIRECTED TH E SAME TO BE READ AS UNDER: I) IN PARA 14 OF PAGE 19 IN 5 TH LINE OF THE TRIBUNALS ORDER INSTEAD OF PAGE NO. 1 44 OF THE ASSESSEES PAPER BOOK, THE CORRECT MAY BE READ AS PAGE 217 TO 223 AND 224 TO 234 RESPECTIVELY. II) IN PARA 15 OF THE TRIBUNALS ORDER AT PAGE 20, 5 TH LINE FROM THE TOP THE NAME RANGLAL BAGARIA, HUF MAY BE READ AS DHANRAJ BAGARI A. III) IN PARA 17 OF THE TRIBUNALS ORDER AT PAGE 21, 6 TH LINE FROM TOP INSTEAD OF RANGLAL BAGARIA, HUF THE CORRECT NAME SHOULD BE READ AS DH ANRAJ BAGARIA. BOTH THE MISC. PETITIONS OF ASSESSEE ARE ALLOWED AS INDICATED ABOVE. 5. IN THE RESULT, MISC. APPLICATIONS OF ASSESSEE AR E ALLOWED. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- (P. M. JAGTAP) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 01 ST JANUARY, 2016 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 . APPLICANT : RANGLAL BAGARIA, HUF, 3A, HARE ST., ROO M NO. 303, KOLKATA- 700001. 2 RESPONDENT CIT, KOLKATA-XV, KOLKATA 3 . THE CIT(A) , KOLKATA 4. ACIT, KOLKATA 5 . DR, KOLKATA BENCHES, KOLKATA TRUE COPY, BY ORDER, ASSTT. REGISTRAR .