Appeal details
Counselvise Citation
[2012] 123 COUNSELVISE.COM (IT) 8180 (ITAT-KOLKATA)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
3 month(s) 29 day(s)
Appellant
Respondent
Appeal Type
Miscellaneous Application
Pronouncement Date
18-05-2012
Appeal Filed By
Assessee
Bench Allotted
B
Assessment Year
2005-2006
Appeal Filed On
20-01-2012
Judgement Text
, , , IN THE INCOME TAX APPELLATE TRIBUNAL, BEN CH B, KOLKATA () BEFORE , , , , . .. . . .. . , ,, , SHRI C.D.RAO, ACCOUNTANT MEMBER !' !' !' !' /AND ##$ %& ##$ %& ##$ %& ##$ %&, , , , ' ' ' ' SHRI GEORGE MATHAN, JUDICIAL MEMBER '( '( '( '( / M.A.NO.10/KOL/2012 A/O ITA NO . 1834/KOL/2008 '&) *+/ ASSESSMENT YEAR : 2005-06 (%- / APPELLANT ) M/S.R.R.SEN & BROS PVT.LTD., KOLKATA (PAN: AACCR 1634 E) - & - - VERSUS - . (/0%-/ RESPONDENT ) D.C.I.T., CIRCLE-11, KOLKATA %- 1 2 / FOR THE APPELLANT: SHRI RATAN KUMAR GOEL /0%- 1 2 / FOR THE RESPONDENT: SHRI S.P.LAHIRI 3&4 1 /DATE OF HEARING : 18.05.2012 5* 1 /DATE OF PRONOUNCEMENT : 18.05.2012. 6 / ORDER ( (( ( . .. . . .. . ) )) ), , , , PER SHRI C.D.RAO, AM THE ABOVE MISCELLANEOUS APPLICATION HAS BEEN FILED BY ASSESSEE TO RECTIFY THE MISTAKE IN THE ORDER OF TRIBUNAL DATED 29.12.2011 V IDE ITA NO.1834/KOL/2008 PERTAINING TO A.YR. .2005-06. 2. AT THE TIME OF HEARING BEFORE US, THE LD. COUNSE L APPEARING ON BEHALF OF ASSESSEE BY REFERRING TO GROUND NO.1 WHICH RELATES TO DISALLOWANCE MADE U/S 14A OF THE IT ACT SUBMITTED THAT HE HAS NOT PRESSED GROUND NOS.2 TO 6 AND 8 TO 11. HOWEVER, THE TRIBUNAL BY MISTAKE HAS TAKEN GROUND NO.1 ALSO BEING NOT PRESSED AND DISMISSED THE SAME IN PARA NO.3. THEREFORE, THERE IS A MISTAK E APPARENT FROM RECORD. SINCE 2 ASSESSEE HAS NOT WITHDRAWN GROUND NO.1 HE REQUESTED TO RECALL THE ORDER AND DECIDE THE ISSUE RAISED IN GROUND NO.1. 4. ON THE OTHER HAND, THE LD. DR APPEARING ON BEHAL F OF THE REVENUE DID NOT RAISE ANY OBJECTION TO THE SAID REQUEST OF THE LD. COUNSE L FOR ASSESSEE. 5. AFTER HEARING THE RIVAL SUBMISSIONS AND ON CAREF UL PERUSAL OF MATERIALS AVAILABLE ON RECORD, IT IS CLEARLY EVIDENT THAT THE GROUNDS ATTACHED TO THE MEMORANDUM OF APPEAL IN FORM NO.36 BY THE LD. COUNSEL HAS NOT PRESSED 2 TO 6 AND 8 TO 11. BUT THIS TRIBUNAL HAS INADVERTENTLY CONSIDERED GROUND NO.1 A LSO AS NOT BEING PRESSED AND DISMISSED. THEREFORE WE RECALL THE ORDER OF TRIBUNA L DATED 29.12.2011 VIDE ITA NO.1834/KO/2008 TO DECIDE THE ISSUE RAISED IN GROUN D NO.1 WHICH RELATES TO DISALLOWANCE MADE U/S 14 A OF THE IT ACT AMOUNTING TO RS.27,09,057/-. AND HEARD THE APPEAL SIMULTANEOUSLY ALONG WITH THE MISCELLANEOUS APPLICATION. 6. IN THE RESULT THE MISCELLANEOUS APPLICATION OF A SSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 18.05.2012. SD/- SD/- ##$ %& ##$ %& ##$ %& ##$ %&, , , , ' ' ' ' GEORGE MATHAN, JUDICIAL MEMBER . .. . . .. . , , , , , C.D.RAO, ACCOUNTANT MEMBER. ( (( ( ) )) ) DATE: 18/21.05.2012. 6 1 /''7 87*9- COPY OF THE ORDER FORWARDED TO: 1. M/S.R.R.SEN & BROS (P) LTD., 11D, KAKI TIRTHA SARAN I, KOLKATA-700023. 2 D.C.I.T., CENTRAL CIRCLE-11, KOLKATA 3. THE CIT-IV, KOLKATA, 4. T HE CIT(A)-XI, KOLKATA 5. DR, KOLKATA BENCHES, KOLKATA 07 /'/ TRUE COPY, 6&3/ BY ORDER, DEPUTY /ASST. REGISTRAR , ITAT, KOLKATA BENCHES R.G.(.P.S.) 3
