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Income Tax Appellate Tribunal, KOLKATA BENCH “SMC” KOLKATA
Before: Shri S.S, Godara
Dr. Sheila Rohatgi Income Tax Officer, बनाम 12, Block, 4, Ward-22(1), 54/1, Rafi / Ahmed Kidwai Road, 4th Geetashree, New V/s. Alipore, Kolkata-53 Floor, Kolkata-16 [PAN No.ACZPR 9919 G] .. अपीलाथ� /Appellant ��यथ� /Respondent Shri Manoj Dutta, C.A अपीलाथ�/ क� ओर से/By Appellant Shri S. Ven Kateramani Addl. CIT-SR-DR ��यथ� क� ओर से/By Respondent 22-01-2019 सुनवाई क� तार�ख/Date of Hearing 31-01-2019 घोषणा क� तार�ख/Date of Pronouncement आदेश /O R D E R This assessee’s appeal for assessment year 20083-09, arises against the Commissioner of Income-tax (Appeals)-6, Kolkata’s order dated 03.05.2018 passed in case No. CIT(A), Kolkata-6/10129/16-17 involving proceedings u/s. 154 r.w.s. 251 r.w.s. 143(3)r.w.s. 147 of the Income Tax Act, 1961; in short ‘the Act’. Heard both the parties. Case file perused.
I notice at the outset that the assessee’s sole substantive grievance raised in the instant appeal pleads that the Assessing Officer as well as CIT(A) have erred in law and on facts in not appreciating its rectification filed u/s.154 of the Act. There is no dispute that the Assessing Officer had framed the assessment / re-assessment in issue on 31.12.2010 making various disallowance(s) / addition(s). The assessee preferred appeal. The CIT(A) granted relief on STCG and sec. 14A disallowance issues. The Assessing Officer passed consequential order on 26.02.2015. The assessee sought rectification thereof in her petition dated 04.03.2016 that there was no reference to her