Shri Ram Tradevin (P) Ltd., Kolkata V. ITO, WD-9(4), KOLKATA, Kolkata

ITA 1086/KOL/2014

• Counselvise Citation: 108623514 RSA 2014
• Duration Of Justice: 9 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-03-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 20-05-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

I.T.A. NO . 1 086 / KOL ./201 4 ASSESSMENT YEAR: 200 9 - 20 10 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA B BENCH, KOLKATA BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN , JUDICIAL MEMBER I.T.A. NO. 1 086 / KOL / 20 1 4 ASSESSMENT YEAR : 200 9 - 20 10 SHRI RAM TRADEVIN (P) LTD.,...................... ................ .. .APP ELL ANT FLAT NO. 18, TRIMURTI, 4, LOWER RAWDON STREET, KOLKATA - 700 020 [PAN : AAMCS 3519 H] - VS. - INCOME TAX OFFICER,................................................. . RESPONDENT WARD - 9(4), KOLKATA CORRIGENDUM TO THE DI SSENT ORDER OF SHRI GEORGE MATHAN IN ITA NO. 1086/KOL/2014 (ASSESSMENT YEAR : 2009 - 2010) PER GEORGE MATHAN : AS THE ORDER PASSED BY THE JUDICIAL MEMBER, THE UNDERSIGNED, IS A DISSENT ORDER IN RESPECT OF THE ADJOURNMENT AND AS IT IS NOTICED THAT BY THE RETENTION OF SUCH DISSENT ORDER ON THIS FILE, THE PURPOSE OF JUSTICE ITSELF WOULD BE SUBSTANTIALLY DENIED IN SO FAR AS THE REFERENCE TO A THIRD MEMBER WOULD BE REQUIRED FOR DECIDING WHETHER AN ADJOURNMENT ITSELF SHOULD HAVE BEEN GRANTED, AS ALSO ON THE GROUND THAT I RECOGNIZE THAT THIS ORDER HAS BEEN PASSED ON MERITS WITHOUT GRANTING OPPORTUNITY OF BEING HEARD TO EITHER SIDE , THE APPELLANT OR THE RESPONDENT, I BELIEVE THAT MY DISSENT ORDER WOULD, IN FACT, GO TO DELAY THE DISCHARGE OF JUSTICE IN RESPE CT OF THIS APPEAL. IT MUST ALSO BE MENTIONED HERE THAT THE TRIBUNAL HAVING DISPOSED THE STAY PETITION AS PER THE DIRECTIONS OF THE HON BLE HIGH COURT OF CALCUTTA IN THE WRIT P ETITION ORDER AND THE TRIBUNAL HAVING POSTED THE APPEAL FOR EARLY DISPOSAL, THE D ISSENT ORDER WOULD, IN FACT, GO TO DELAY THE DISCHARGE OF EFFECTIVE JUSTICE IN RESPECT OF THE DISPOSAL OF THE APPEAL. IN THESE CIRCUMSTANCES AND TAKING INTO CONSIDERATION THE TOTALITY OF THE INTENTION OF THE APPELLATE PROVISIONS , I AM OF THE VIEW THAT THIS DISSENT I.T.A. NO . 1 086 / KOL ./201 4 ASSESSMENT YEAR: 200 9 - 20 10 PAGE 2 OF 2 ORDER MUST BE RECALLED AND I DO SO. CONSEQUENTLY I CONFIRM THE ADJOURNMENT GRANTED BY THE LD. ACCOUNTANT MEMBER OF THIS APPEAL TO 31 ST MARCH, 2015 . THE DIRECTIONS GIVEN TO THE REGISTRY IN THE SAID DISSENTING ORDER ALSO STAND SPECIFICALLY WITHDRAW N. S D / - GEORGE MATHAN ( JUDICIAL MEMBER) KOLKATA, THE 13 TH D AY OF MARCH , 201 5 COPIES TO : (1) SHRI RAM TRADEVIN (P) LTD., F LAT NO. 18, TRIMURTI, 4, LOWER RAWDON STREET, KOLKATA - 700 020 (2)INCOME TAX OFFICER, WARD - 9( 4), KOLKATA (3) CIT, KOLKATA (4) D.R., ITAT, KOLKATA (5) GUARD FILE TRUE COPY BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.