ACIT, CC-1(1), KOLKATA, KOLKATA vs. M/S PADAM MERCANTILES (P) LTD., KOLKATA

PDF · subscribers
ITA 1935/KOL/2016Status: DisposedITAT Kolkata07 March 2018AY 2011-122 pages

In favour of the Revenue: the Revenue'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 error in its previous order. It clarified that the appeal of the revenue was indeed allowed, aligning with the Supreme Court's decision in CIT vs. Hooghly Mills Co. Ltd.

What were the facts?

The Income Tax Appellate Tribunal (ITAT) Kolkata had previously disposed of an appeal by the Revenue. However, the final line of the order mistakenly stated that the revenue's appeal was dismissed instead of allowed.

What were the issues?

The primary issue was a clerical error in the pronouncement of the ITAT's order, which was corrected through a corrigendum.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH : KOLKATA

Before: Hon’ble Shri Aby. T. Varkey, JM & Shri M.Balaganesh, AM ]

Hearing: 22.02.2018Pronounced: 07.03.2018

For the Appellant : Shri Arindam Bhattacharjee, Addl. CIT For the Respondent : None Date of Hearing : 22.02.2018 Date of Pronouncement : 07.03.2018 CORRIGENDUM ORDER

Per M. Balaganesh, AM

1.

This appeal was disposed off by this Tribunal on 07.03.2018 wherein the ground raised by the Revenue was allowed following the decision of Hon'ble Supreme Court in the case of CIT vs. Hooghly Mills Co. Ltd. in Civil Appeal No. 5149 of 2006 dated 22.11.2006. But in the last line of the order that is in para 7 it was wrongly mentioned that ‘The appeal of the revenue is dismissed’ instead of stating ‘The appeal of the revenue is allowed’. This fact was brought to our notice by the Ld. Senior DR on 12.03.2018 and accordingly we deem it fit to issue this Corrigendum to rectify the mistake stated as above.

2.

We hold that para 7 of our order dated 07.03.2018 should be read as under: “7. In the result, the appeal of the revenue is allowed”.

Recent GST High Court judgments

Search GST case law →