BISHWANATH AGARWAL,KOLKATA vs. ITO, WARD - 34(1), KOLKATA, KOLKATA

PDF · subscribers
ITA 2280/KOL/2017Status: DisposedITAT Kolkata13 November 2018AY 2014-153 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 directed that the corrigendum should be read along with the appellate order previously disposed of on 16.10.2018. The petition filed by the assessee praying for the issue of a corrigendum was allowed.

What were the facts?

These appeals by various assesses (Navneet Agarwal (HUF), Biswanath Agarwal & Sons (HUF), and Biswanath Agarwal) for AY 2014-15 arose from orders passed by the AO under Section 143(3) and subsequently by the CIT(A). A corrigendum was issued by the ITAT to modify the first paragraph of its earlier order dated 16.10.2018.

What were the issues?

The primary issue was the correction of factual inaccuracies in the initial tribunal order. The assessee sought a modification of the first paragraph of the order.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Heard together (3 matters)

I.T.A No. 2358/Kol/2017
I.T.A No. 2287/Kol/2017
I.T.A No. 2280/Kol/2017

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

These three appeals were disposed off by this Tribunal vide order dated 16.10.2018. Subsequently a petition praying for issue of Corrigendum was filed by the respective assesses with regard to change in first paragraph of the Tribunal order. We

2 2287 & 2280/Kol/2017 Navneet Agarwal (HUF) and Ors. A.Yr. 2014-15 have gone through the facts available on record and find that first paragraph of the order passed by this Tribunal requires to be modified, for which purpose this corrigendum is hereby issued. The para 1 of the Tribunal order dated 16.10.2018 accordingly stands modified as under:

The appeal of the assessee in the case of Navneet Agarwal (HUF) in for assessment year 2014-15 arises out of the order of the Learned Commissioner of Income Tax (Appeals)-10, Kolkata [in short the ld. CIT(A)] in Appeal no. 393/CIT(A)-10/Wd-35(2)/14-15/16-17/Kol dated 04.10.2017 against the order passed by the learned Income Tax Officer, Ward-35(2), Kolkata [in short the ld. AO] u/s 143(3) of the Income Tax Act, 1961 [in short the Act] dated 28.12.2016.

The appeal of the assessee in the case of Bishwanath Agarwal in 2014-15 arises out of the order of the Learned Commissioner of Income Tax (Appeals)-10, Kolkata [in short the ld. CIT(A)] in Appeal no. 397/CIT(A)-10/Wd-34(1)/ 16-17/Kol dated 07.09.2017 against the order passed by the learned Income Tax Officer, Ward-34(1), Kolkata [in short the ld. AO] u/s 143(3) of the Income Tax Act, 1961 [in short the Act] dated 19.12.2016.

The appeal of the assessee in the case of Bishwanath Agarwal & Sons (HUF) in for assessment year 2014-15 arises out of the order of the Learned Commissioner of Income Tax (Appeals)-10, Kolkata [in short the ld. CIT(A)] in Appeal no. 394/CIT(A)-10/Wd-34(1)/ 16-17/Kol dated 07.09.2017 against the order passed by the Learned Income Tax Officer, Ward-34(1), Kolkata [in short the ld. AO] u/s 143(3) of the Income Tax Act, 1961 [in short the Act] dated 19.12.2016.

3 2287 & 2280/Kol/2017 Navneet Agarwal (HUF) and Ors. A.Yr. 2014-15 We hereby direct that this Corrigendum has to be read along with the appellate order disposed off by this Tribunal on 16.10.2018.

2.

In the result, the petition praying for issue of corrigendum by the assessee is allowed.

Latest GST High Court judgments

Search GST case law →