DCIT, CC-VI, Kolkata, Kolkata V. M/S. Gayson & Co. (P) Ltd., Kolkata

MA 10/KOL/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3678 (ITAT-KOLKATA)
• Duration Of Justice: 9 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-11-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2009-2010
• Appeal Filed On: 10-02-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NILOY BARAN SOM
• Assessee Lawyers: L K KANOONGO FCA APPLICANT

Judgement Text

M.A. NO. 10 /KOL/2015 (IN I.T.A. NO. 1703/KOL./2012) ASSESSMENT YEAR: 2009-2010 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA C BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND SHRI MAHAVIR SINGH, JUDICIAL MEMBER M.A. NO. 10/KOL/2015 (ARISING OUT OF I.T.A. NO. 1703/KOL/ 2012) ASSESSMENT YEAR : 2009-2010 DEPUTY COMMISSIONER OF INCOME TAX,................. ...............APPLICANT CENTRAL CIRCLE-VI, KOLKATA -VS.- M/S. GAYSON & CO. (P) LIMITED,..................... ...................RESPONDENT 18D, EVEREST, 46C, CHOWRINGHEE ROAD, KOLKATA-700 071 [PAN : AABCG 0158 R] APPEARANCES BY: SHRI NILOY BARAN SOM, JCIT, FOR THE DEPARTMENT SHRI L.K. KANOONGO, FCA, FOR THE APPLICANT DATE OF CONCLUDING THE HEARING : NOVEMBER 20, 2015 DATE OF PRONOUNCING THE ORDER : NOVEMBER 20, 2015 O R D E R PER SHRI P.M. JAGTAP :- IN THIS CASE, THE LETTER DATED 18.11.2014 OF THE CO NCERNED ASSESSING OFFICER, I.E. ITO, WARD-8(4), KOLKATA, IS REGISTERE D AS MISCELLANEOUS APPLICATION BY THE REGISTRY. AS POINTED OUT BY THE LD. COUNSEL FOR THE ASSESSEE AT THE TIME OF HEARING BEFORE US, THE SAID LETTER, IN FACT, IS ADDRESSED BY THE ASSESSING OFFICER TO THE LD. COMMI SSIONER OF INCOME TAX PURPORTEDLY FURNISHING THE GROUNDS OF APPEAL FOR FI LING OF MISCELLANEOUS APPLICATION. THERE IS THUS NO APPLICATION FILED BY THE REVENUE IN THIS CASE IN PROPER FORM POINTING OUT ANY MISTAKE ALLEGEDLY C OMMITTED IN THE ORDER OF THE TRIBUNAL AS REQUIRED BY THE PROVISIONS OF SE CTION 254(2) OF THE ACT AND THIS POSITION HAS BEEN ACCEPTED EVEN BY THE LD. D.R. HE, HOWEVER, HAS URGED THAT AN OPPORTUNITY MAY BE GIVEN TO THE DEPAR TMENT TO FILE A REVISED/FRESH MISCELLANEOUS APPLICATION. ACCORDINGL Y, THERE BEING NO MISCELLANEOUS APPLICATION FILED IN THE PROPER FORM IN THIS CASE, THE M.A. NO. 10 /KOL/2015 (IN I.T.A. NO. 1703/KOL./2012) ASSESSMENT YEAR: 2009-2010 PAGE 2 OF 2 PRESENT MISCELLANEOUS APPLICATION IS DISMISSED WITH A LIBERTY TO THE DEPARTMENT TO FILE A FRESH MISCELLANEOUS APPLICATIO N IN ACCORDANCE WITH LAW. 2. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON NOVEMBER 20 TH , 2015. SD/- SD/- (MAHAVIR SINGH) (P.M. JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER KOLKATA, THE 20 TH DAY OF NOVEMBER, 2015 COPIES TO : (1) DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-VI, KOLKATA (2) M/S. GAYSON & CO. (P) LIMITED, 18D, EVEREST, 46C, CHOWRINGHEE ROAD, KOLKATA-700 071 (3) COMMISSIONER OF INCOME-TAX (APPEALS),C-1, KOL KATA (4) COMMISSIONER OF INCOME TAX, KOLKATA (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.