Md. Majedhar Rahaman, Kolkata V. ITO, Ward - 27(2), Kolkata, Kolkata

MA 11/KOL/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8177 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-05-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2001-2002
• Appeal Filed On: 24-01-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAMADHIR GUPT A PER PRA
• Assessee Lawyers: K M ROY

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KOL KATA [BEFORE SHRI PRAMOD KUMAR, A.M. & SHRI GEORGE MATH AN, J.M. ] M.A. NO.11/KOL/2012 (ARISING OUT OF I TA NO.220/KOL/2010 ) ASSESSMENT YEAR :2001-02 MD. MAJEDHAR RAHMAN VS- I.T.O., WARD-27(2), KOLKATA BC-248, SECTOR-I, SALT LAKE, KOLKATA- 700 064 (PAN:AFWPR 2879F) ( APPLICANT ) ( RESPONDENT ) DATE OF CONCLUDING THE HEARING : 18.05.2012 DATE OF PRONOUNCING THE ORDER : 18.05.2012 APPEARANCES : FOR THE APPELLANT : SHRI K.M.R OY : FOR THE RESPONDENT : SHRI RAMADHIR GUPT A O R D E R PER PRAMOD KUMAR 1. BY WAY OF THIS RECTIFICATION PETITION, THE ASSES SEE-APPLICANT SUBMITS AS FOLLOWS: 1) THAT THE ORDER PASSED SUFFERS FROM DEFECTS SINC E THE GROUNDS OF APPEAL WERE NOT CONSIDERED AS THE TRANSACTION IS NE ITHER A LOAN NOR A DEPOSIT. 2) THAT ON IDENTICAL GROUNDS THE APPELLANT GOT RELI EF U/S 271D IN ITA NO.218/KOL/2010. 3) THAT THE APPELLANT HUMBLY PRAYS THAT ORDER BE R ECALLED AND ADJUDICATED OVER SINCE ASSESSEE WILL SUFFER AN IRRE PARABLE LOSS UNLESS MATTER IS READJUDICATED. 2. LEARNED COUNSEL, HOWEVER, FAIRLY SUBMITS THAT NO SPECIFIC PLEA AGAINST APPLICATION OF SECTION 269T, WHICH, ACCORDING TO HI M, COULD NOT BE VIEWED AS RETROSPECTIVE, WAS TAKEN IN THE ORIGINAL APPEAL. WH EN A PLEA IS NOT RAISED, THERE CANNOT OBVIOUSLY BE ANY OCCASION TO ADJUDICATE UPON THE SAME. THE ORDER RELIED 2 MA NO.11/KOL/2012 MD. MAJEDHAR RAHMAN ASSESSMENT YEAR: 2001-02 UPON BY THE LEARNED COUNSEL DEALS WITH THIS SPECIFI C PLEA WHICH, ADMITTEDLY, WAS NOT TAKEN BEFORE THE TRIBUNAL. 3. FOR THE REASONS SET OUT ABOVE, WE SEE NO MISTAKE S IN THE ORDER DATED 10TH AUGUST, 2011, WHICH HAS BEEN IMPUGNED IN THIS RECTI FICATION PETITION. NO INTERFERENCE IS THUS WARRANTED. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS DISMISSED. THIS ORDER IS PRONOUNCED IN THE OPEN COURT ON 18 TH MAY, 2012 IMMEDIATELY AFTER THE COMPLETION OF THE HEARING. SD/- SD/- (GEORGE MATHAN) (PRAMOD KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 18 TH MAY, 2012 COPY OF THE ORDER FORWARDED TO: 1. MD. MAJEDHAR RAHMAN, BC-248, SECTOR-I, SALT LAKE, KOLKATA- 700 064 2 I.T.O., WARD-27(2), KOLKATA 3. THE CIT(A), KOLKATA 4. CIT, KOLKATA 5. DR, KOLKATA BENCHES, KOLKATA TRUE COPY, BY ORDER, ASSTT. REGISTRAR , ITAT, KOLKATA TALUKDAR(SR.P.S.) 3 MA NO.11/KOL/2012 MD. MAJEDHAR RAHMAN ASSESSMENT YEAR: 2001-02