Shri Himadri Paul, L/H of Late N.C. Pal, Kolkata V. ITO, Ward - 31(1), Kolkata, Kolkata

MA 1/KOL/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7802 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-03-2012
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: 2006-2007
• Appeal Filed On: 05-01-2012
• Court: TRIBUNAL
• Department Lawyers: D ROY

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL, BEN CH C, KOLKATA () BEFORE , , , , , SHRI MAHAVIR SINGH, JUDICIAL MEMBER. /AND . .. . ! ! ! !. .. . , '# SHRI C.D.RAO, ACCOUNTANT MEMBER $ $ $ $ / M.A.NO.01/KOL/2012 A/O ITA NO . 103/KOL/2010 %& '(/ ASSESSMENT YEAR : 2006-07 (*+ / APPELLANT ) SHRI HIMADRI PAUL, L/H OF LATE N.C.PAL,KOLKATA (PAN: AFUPP 3969 C) - % - - VERSUS - . (-.*+/ RESPONDENT ) I.T.O., WARD-31(1), KOLKATA *+ / 0 '/ FOR THE APPELLANT: SHRI RAVI TULSIYAN -.*+ / 0 '/ FOR THE RESPONDENT: SHRI D.ROY 1%2 / !# /DATE OF HEARING : 16.03.2012 3' / !# /DATE OF PRONOUNCEMENT : 16.03.2012. '4 / ORDER ( (( ( . .. . ! ! ! !. .. . ) )) ), , , , '# PER SHRI C.D.RAO, AM THE ABOVE MISCELLANEOUS APPLICATION HAS BEEN FILED BY THE ASSESSEE TO RECALL THE ORDER OF THE TRIBUNAL DATED 11.03.2011 VIDE ITA NO.103/KOL/2010 PERTAINING TO A.YR. .2006-07. 2. AT THE TIME OF HEARING BEFORE US THE LD. AR APPE ARING ON BEHALF OF ASSESSEE POINTED OUT THAT GROUND NO.4 WAS NOT DISPOSED OF BY THE TRIBUNAL WHICH READS AS UNDER :- 2 THAT ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE, THE LD. CIT(A) ERRED IN NOT DIRECTING THE AO TO ADOPT THE VALUE AS ON 01.04.198 1 AS PER REGISTERED VALUERS REPORT WHILE COMPUTING THE CAPITAL GAINS IN THE HANDS OF T HE ASSESSEE. 3. ON THE OTHER HAND, THE LD. DR APPEARING ON BEHA LF OF THE REVENUE BY REFERRING TO PARA 6 OF THE ORDER OF TRIBUNAL CONTENTED THAT S INCE THE TRIBUNAL HAS SET ASIDE THE ENTIRE ISSUE BEFORE THE AO THIS GROUND IS ALSO COVE RED. IT IS NOT A MISTAKE APPARENT FROM RECORD. 4. IN THE REBUTTAL THE LD. COUNSEL FOR ASSESSEE SU BMITTED THAT THE AO HAS NOT PROPERLY IMPLEMENTED THE ORDERS OF TRIBUNAL AS THOU GH SPECIFIC GROUND HAS BEEN RAISED BY ASSESSEE IN THIS APPEAL. THEREFORE HE REQ UESTED TO HEAR THIS GROUND AFRESH AND GIVE DIRECTIONS ACCORDINGLY. 5. AFTER HEARING THE RIVAL SUBMISSIONS AND ON CARE FUL PERUSAL OF MATERIAL AVAILABLE ON RECORD THOUGH WE HAVE SET ASIDE THE ENTIRE ISSU E TO THE FILE OF AO THERE IS NO SPECIFIC INSTRUCTIONS AS REGARDING GROUND NO.4 AS RAISED BY THE LD. COUNSEL FOR ASSESSEE. THEREFORE IN THE INTEREST OF JUSTICE WE R ECALL OUR ORDER DATED 11.03.2011 TO THE EFFECT OF DEALING WITH GROUND NO.4 ONLY. WE FIX THE CASE FOR HEARING ON MERIT ON 13.07.2012. SINCE THE SAID DATE HAS BEEN PRONOUNCED IN THE OPEN COURT NO FRESH NOTICE OF HEARING WILL BE SERVED ON EITHER PARTIES. 6. IN THE RESULT THE MISCELLANEOUS APPLICATION OF T HE ASSESSEE IS ALLOWED ORDER PRONOUNCED IN THE OPEN COURT ON 16.03.2012. SD/- SD/- , , , , MAHAVIR SINGH, JUDICIAL MEMBER . .. . ! ! ! !. .. . , , , , '# '# '# '# , C.D.RAO, ACCOUNTANT MEMBER. ( (( (!# !# !# !#) )) ) DATE: 16.03.2012. R.G.(.P.S.) 3 '4 / -5 6'5'7- COPY OF THE ORDER FORWARDED TO: 1. SHRI HIMADRI PAUL, L/H OF LATE N.C.PAUL, 1/2, CHOWR INGHEE ROAD, KOLKATA-700013. 2 I.T.O., WARD-31(1), KOLKATA 3. THE CIT-XI, KOLKATA, 4. THE CIT(A)-XIX, KOLKATA 5. DR, KOLKATA BENCHES, KOLKATA .5 -/ TRUE COPY, '4%1/ BY ORDER, DEPUTY /ASST. REGISTRAR , ITAT, KOLKATA BENCHES