M/s Salarpuria Properties Pvt Ltd., Kolkata V. D.C.I.T.,CC-3(2), Kolkata

ITA 2502/KOL/2019

AI Insights

The case involves M/s Salarpuria Properties Pvt. Ltd., the appellant, who had previously been granted relief by the CIT(A) regarding an assessment year 2005-06. The appellant withdrew their appeal, which was initially allowed, but a subsequent order dismissing the appeal as withdrawn was incorrectly signed by a member not part of the original bench. This led to the recall of the order due to a typographical error by the personal secretary.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 128221 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-11-2022
• Appeal Filed By: Assessee
• Order Result: DismissedAllowed
• Bench Allotted: A
• Next Hearing Date: 23-11-2022
• Assessment Year: 2005-2006
• Appeal Filed On: 25-11-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीलȣय अͬधकरण, कोलकाता पीठ ‘ए’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA Įी संजय गग[, ÛयाǓयक सदèय एवं Įी मनीष बोरड, लेखा सदèय के सम¢ Before Shri Sanjay Garg, Judicial Member and Shri Manish Borad, Accountant Member I.T.A No.2502/Kol/2019 Assessment year: 2005-06 M/s Salarpuria Properties Pvt. Ltd..........................................................Appellant C/o M/s Salarupuria Jajodia & Co., 3 rd Floor, 7, Chittaranjan Avenue, Kolkata-700072. [PAN: AAGCS8492P] vs. DCIT, Circle-1, Kolkata...................................................................Respondent Recalling of Order dated November 28,2022 It has been brought to our knowledge that the matter in the above case was heard in the ‘A’ Bench constituting Shri Sanjay Garg, Judicial Member and Shri Girish Agrawal, Accountant Member on 24.11.2022, whereby, the assessee was allowed to withdraw its appeal. However, inadvertently the order dated 28.11.2022 dismissing the appeal as withdrawn has been issued under the signatures of Shri Sanjay Garg, Judicial Member and Shri Manish Borad, Accountant Member. In this case, the assessee appellant had already got the relief on merits from the CIT(A) vide his order dated 21.10.2019 but had come in appeal only for the sake of agitating legal issue regarding validity of the reopening of the assessment and under the M/s Salarpuria Properties Pvt. Ltd I.T.A No.2502/Kol/2019 Assessment year: 2005-06 2 reasonable belief that the Revenue would also challenge the relief granted by the CIT(A) to him. However, since there was no information on record that the Revenue has filed any appeal against the impugned order of the CIT(A) dated 21.10.2019, therefore, the assessee was allowed to withdraw the appeal with liberty to file cross-objections if it will come to the knowledge that the Revenue has filed any appeal against the impugned order of the CIT(A). The appeal of the assessee was therefore dismissed as withdrawn vide order dated 28.11.2022. However, it has been brought to our notice that inadvertently the concerned P.S has put the name of Shri Manish Borad, Accountant Member in the title of the order as well as at the bottom of the order. Since the order was a routine order of dismissal of withdrawal of the appeal, therefore, the ld. Accountant Member, Shri Manish Borad signed the said order in routine manner along with other files. The aforesaid mistake has occurred due to typographical error made by the concerned P.S. Since Shri Manish Borad, Accountant Member was not part of the Bench, therefore, the aforesaid order passed under his signature cannot be said to be a valid order and is liable to be recalled. We, therefore, recall the order dated 28.11.2022 passed in the aforesaid appeal. A fresh order will be passed by the Members constituting the Bench on the date of hearing. With the above observation, the order dated 28.11.2022 is hereby recalled. The Registry is directed not to issue any copy of the M/s Salarpuria Properties Pvt. Ltd I.T.A No.2502/Kol/2019 Assessment year: 2005-06 3 aforesaid order dated 28.11.2022 to any of the parties and the order if uploaded in the portal be deleted. Kolkata, the 2 nd January, 2023. Sd/- Sd/- [मनीष बोरड / Manish Borad] [संजय गग[ /Sanjay Garg] लेखा सदèय /Accountant Member ÛयाǓयक सदèय /Judicial Member Dated: 02.01.2023. RS Copy of the order forwarded to: 1. M/s Salarpuria Properties Pvt. Ltd 2. DCIT, Circle-1, Kolkata 3. CIT(A)- 4. CIT- , 5. CIT(DR), //True copy// By order Assistant Registrar, Kolkata Benches