ITO, Ward-40(1), Kolkata, Kolkata V. Dilip Kumar Shaw, Kolkata

MA 106/KOL/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6258 (ITAT-KOLKATA)
• Duration Of Justice: 9 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-03-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 21-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARINDAM BHATTACHARJEE CIT LD
• Assessee Lawyers: TAPAS MONDAL FCA LD
• Keywords: Rectification of order; Audit objection; Tax effect
• Section: 154

Judgement Text

INCOME TAX APPELLATE TRIBUNAL B BENCH : KOLKATA BEFORE SHRI M. BALAGANESH, AM & SHRI S.S.VISW ANETHRA RAVI, JM M.A. NO.106/KOL /2017 [IN I.T A NO.1517/KOL/2016 A.Y : 2006-07] INCOME TAX OFFICER VS. DILIP KUMAR SH AW WARD 40(1), KOLKATA PAN: AIXPS7161F [ APPLICANT ] [ RESPONDENT ] APPLICANT BY : SHRI ARINDAM BHATTACHARJE E, ADDL.CIT, LD.SR.DR RESPONDENT BY : SHRI TAPAS MONDAL, FCA, LD.AR DATE OF HEARING : 16-02-2018 DATE OF PRONOUNCEMENT : 2 8-03-2018 ORDER SHRI S.S.VISWANETHRA RAVI, JM BY THIS MISCELLANEOUS APPLICATION BY THE APPLICANT REVENUE U/S. 254(2) OF THE ACT, INTENDS TO RECALL THE IMPUGNED O RDER DT. 21-11-2016 PASSED BY THIS TRIBUNAL. 2. THE LD. DR SUBMITS THAT THE ISSUE RAISED IN THE APPEAL IS COVERED BY CLAUSE ( C ) OF PARA 8 OF THE CIRCULAR NO. 21/2015 DT. 10-12-2015 AND IN VIEW OF THIS, PRAYED TO RECALL THE IMPUGNED ORDER O F THE TRIBUNAL DT. 21- 11-2016 BY ALLOWING THIS MISC. APPLICATION. 3. THE LD. AR DID NOT CONTROVERT THE SAME SUBMISS IONS OF THE LD.DR IN FILING THIS MISC. APPLICATION AND TO RECALL THE SAM E. 4. HEARD RIVAL SUBMISSIONS AND PERUSED THE RECORD. ON PERUSAL OF THE RECORD, WE FIND THAT RECTIFICATION ORDER U/S. 154 O F THE ACT WAS PASSED ON AUDIT OBJECTION. THE REVENUE HAS RIGHTLY POINTED OU T THAT THE ISSUE INVOLVED IN THE APPEAL IS COVERED BY ONE OF THE EX CEPTIONS PROVIDED UNDER CLAUSE ( C ) OF PARA 8 OF THE CIRCULAR NO. 21/2015 DT. 10-12-2015 AND THE REVENUE IS ENTITLED TO CONTEST THE ISSUE AFRESH ON MERITS NOT WITHSTANDING M.A NO 106/KOL/2017 2 TAX EFFECT. ON PERUSAL OF THE TRIBUNAL ORDER DT. 21 -11-2016, WE FIND THAT THE APPEAL OF REVENUE WAS DISPOSED OF BY DISMISSIN G THE SAME BEING TAX EFFECT, WHICH IS NOT MAINTAINABLE AS PER SAID CBDT CIRCULAR. THEREFORE, TAKING INTO CONSIDERATION THE SUBMISSIONS OF THE L D. DR AND MATERIAL AVAILABLE ON THE RECORD, WE RECALL THE IMPUGNED OR DER DT. 21-11-2016 BY ALLOWING THIS MISC. APPLICATION FILED BY THE REVENU E. THE REGISTRY IS DIRECTED TO FIX THE CASE FOR HEARING BEFORE THE BEN CH AND TO INTIMATE THE DATE OF HEARING TO THE RESPECTIVE PARTIES BY ISSUA NCE OF NOTICES . 5. IN THE RESULT, THE MISC. APPLICATION FILED BY T HE REVENUE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 28-03-2018 SD/- SD/- M. BALAGANESH S.S.VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 28-03-2018 COPY OF THE ORDER FORWARDED TO: 1 . APPLICANT/REVENUE : INCOME TAX OFFICER, WARD 40(1), 3 GOVT PLACE (W), 2 ND FLOOR, KOLKATA-1. 2 RESPONDENT/ASSESSEE: SHRI DILIP KUMAR SHAW 19/C MOH AN CHAND ROAD, KOLKATA-23. 3 . CIT, 4 . CIT(A), 5 . DR, KOLKATA BENCHES, KOLKATA **PP/SPS TRUE COPY BY ORDER, SR.PS, H.O.O ITAT,KOL