2026 (3) TMI 558

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....na, Ld. DR ORDER PER MAKARAND VASANT MAHADEOKAR, AM: This appeal filed by the assessee is directed against the order dated 23.10.2025 passed by the Additional / JCIT(A)-6, Kolkata from the Office of the Commissioner of Income Tax [hereinafter referred to as "CIT(A)"] under section 250 of the Income Tax Act, 1961[hereinafter referred to as "the Act"] for Assessment Year 2013-14. Facts o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er giving effect to the directions of the CIT(A).Thereafter, the assessee preferred another appeal before the Additional / JCIT(A)-6, Kolkata, which came to be disposed of vide order dated 23.10.2025 passed under section 250 of the Act. In the said order, the appellate authority recorded that the assessee had opted for settlement of the dispute under the Direct Tax Vivad se Vishwas Act, 2020 and a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t the order dated 28.03.2018 in the table on page 1 of the order, the operative portion of the order inadvertently disposed of an appeal relating to a different order dated 16.09.2016 passed under section 200A(1) read with section 154 of the Act. In view of this apparent discrepancy, the assessee filed a rectification application dated 01.12.2025 before the Additional / JCIT(A) requesting that the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r dated 07.03.2026 and perused the material available on record. From the facts placed before us, it is evident that the appeal before the Tribunal arose out of the order dated 23.10.2025 passed by the Additional / JCIT(A) under section 250 of the Act. It has been explained by the assessee that the said order contained an inadvertent reference to a different proceeding and therefore the assessee f....