Income Tax Appellate Tribunal - Kolkata
Acit, Circle - 33, Kolkata, Kolkata vs M/S. Simplex Somdatt Builders Jv, ... on 8 August, 2018
INCOME TAX APPELLATE TRIBUNAL "D" BENCH : KOLKATA
Before Shri J. Sudhakar Reddy, AM & Shri S.S.Viswanethra Ravi, JM
M.A. No. 71/Kol/2018
[In I.T A No. 691/Kol/2016 A.Y 2012-13]
A.C.I.T, Cir-33, Kolkata Vs. M/s. Simplex Somdatt Builders JV
PAN: AAGAS1619G
[Applicant] [Respondent]
Applicant by : Shri Arindam Bhattacharya, Addl. CIT, DR
Respondent by : Shri Ravi Tulsian, FCA, ld.AR
Date of Hearing : 15-06-2018
Date of Pronouncement : 08-08-2018
ORDER
Shri S.S.Viswanethra Ravi, JM By this Miscellaneous Application filed u/s. 254(2) of the Act the applicant Revenue intends to rectify the mistakes said to have been occurred in the order dt. 06-12-2017 passed in ITA No.691/Kol/2016 for the A.Y 2012-13.
2. The contention of the ld.DR is that the Tribunal confirmed the order of the CIT-A in deleting the disallowance of deduction u/s. 80IA of the Act by stating on the basis of an order in assessee's own case for the A.Y 2008-09, 2009-10 & 2010-11 respectively and referred to relevant part of assessment order. We find the Tribunal confirmed the order of CIT-A vide para 6, wherein clearly mentioned the identical facts in the case of M/s. Somdatt Builders Simplex JV. Para 10 of the order as referred by the ld.DR, we find that it is reproduction in the case of in the case of M/s. Somdatt Builders Simplex JV supra , but not in assessee's own case. Therefore, we find no infirmity in the order of the Tribunal and it is justified.
M.A. No. 71/K/18 2 ACIT,Cir-33, Kol Vs. M/s. Simplex Somdatt Builders JV
3. In the result, the Misc. application filed by the Revenue is dismissed.
Order pronounced in the open Court on 08-08-2018 Sd/- Sd/-
J. Sudhakar Reddy S.S.Viswanethra Ravi
Accountant Member Judicial Member
Dated 08-08-2018
Copy of the order forwarded to:
1. Applicant/Revenue : Asstt. Commissioner of Income Tax, Circle-33, 10B, Middleton Row, 3rd Floor, Kolkata-71. 2 Respondent/Assessee: M/s. Simplex Somdatt Builders JV, Simplex House, 27 Shakespeare Sarani, Kolkata-17.
3. CIT,
4. CIT(A),
5. DR, Kolkata Benches, Kolkata **PP/SPS True Copy By order, Sr.PS, H.O.O ITAT,Kol