MURSHIDABAD GRAMIN BANK (PRESENTLY MERGED WITH BANGIYA GRAMIN VIKASH BANK),MURSHADABAD vs. ACIT, CIRCLE-42, MURSHADABAD

ITA 173/KOL/2020Status: DisposedITAT Kolkata21 April 2023AY 2006-073 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The tribunal issued a corrigendum to rectify the incorrect mention of the appellant's name and appeal numbers in the original order. This correction was made to accurately reflect the parties involved in the appeals.

What were the facts?

The assessee, Murshidabad Gramin Bank and Sagar Gramin Bank (both merged with Bangiya Gramin Vikash Bank), filed appeals for assessment years 2006-07 and 2007-08. A corrigendum was issued to correct the names of the appellants and the corresponding appeal numbers in the original order.

What were the issues?

The primary issue was a clerical error in identifying the correct appellant and appeal numbers in the ITAT order. The corrigendum aimed to rectify this factual inaccuracy.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH: KOLKATA

Before: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Heard together (2 matters)

ITA NO. 173/Kol/2020

ITA No. 174/Kol/2020

Read from the judgment's own cause title. This page is filed under one of them.

CORRIGENDUM Per Rajesh Kumar, AM: At the outset, the ld. Counsel for the assessee Shri Soumitra Chowdhury vide his letter dated 21.02.2023 submitted that the name of appellant at page no. 1 has wrongly been mentioned as Murshidabad Gramin Bank (Presently merged with Bangiya Gramin Vikash Bank) in &174/Kol/2020 instead of Murshidabad Gramin Bank (Presently merged with Bangiya Gramin Vikash Bank) and ITA No. 174/Kol/2020 Sagar Gramin Bank (Presently merged with Bangiya Gramin Vikash Bank) and in the endorsement page Murshidabad Gramin Bank (Presently merged with Bangiya Gramin Vikash Bank) instead of i) Murshidabad Gramin Bank (Presently merged with Bangiya Gramin Vikash Bank) and ii) Sagar Gramin Bank (Presently merged with Bangiya Gramin Vikash Bank). Hence this corrigendum is issued to modify the order accordingly. The impugned order is hereby corrected and it shall be read as follows:

Murshidabad Gramin Bank Vs. ACIT, Circle-42, Murshidabad (Presently merged with Bangiya Gramin Vikash Bank)

2 & 174/Kol/2020 Assessment Years: 2006-07 & 2007-08 Murshidabad Gramin Bank (Presently merged with Bangiya Gramin Vikash Bank) Sagar Gramin Bank (Presently merged with Bangiya Gramin Vikash Bank)

(PAN: AAALB 0462 D) Appellant / (अपीलाथ�) Respondent / ( !यथ�) Assessment Year: 2007-08 Sagar Gramin Bank (Presently Vs. ACIT, Circle-42, Murshidabad merged with Bangiya Gramin Vikash Bank) (PAN: AAALB 0462 D) Appellant / (अपीलाथ�) Respondent / ( !यथ�)

Copy of the order forwarded to: Appellant- (i) Murshidabad Gramin Bank (Presently merged with Bangiya Gramin Vikash Bank), NH-34, BMC House, P.O.- Chuanpur, Berhampore, Murshidabad-742101. (ii) Sagar Gramin Bank (Presently merged with Bangiya Gramin Vikash Bank), NH-34, BMC House, P.O.- Chuanpur, Berhampore, Murshidabad-742101.

Hence this corrigendum is issued to modify the order accordingly.

(Sonjoy Sarma /संजय शमा�) (Rajesh Kumar/राजेश कुमार) Judicial Member/�या�यक सद�य Accountant Member/लेखा सद�य

Dated: 21st April, 2023 SB, Sr. PS

3 & 174/Kol/2020 Assessment Years: 2006-07 & 2007-08 Murshidabad Gramin Bank (Presently merged with Bangiya Gramin Vikash Bank) Sagar Gramin Bank (Presently merged with Bangiya Gramin Vikash Bank)

Copy of the order forwarded to:

Appellant- (i) Murshidabad Gramin Bank (Presently merged with Bangiya Gramin Vikash Bank), NH-34, BMC House, P.O.- Chuanpur, Berhampore, Murshidabad-742101. (ii) Sagar Gramin Bank (Presently merged with Bangiya Gramin Vikash Bank), NH-34, BMC House, P.O.- Chuanpur, Berhampore, Murshidabad-742101.

Respondent – ACIT, Circle-42, Murshidabad 3. Ld. CIT(A)-12, Kolkata (Sent through e-mail) 4. Pr. CIT- , Kolkata 5. DR, Kolkata Benches, Kolkata (sent through e-mail)

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