Shiva Lokenath Rice Mills (P) Ltd., Dakshin Dinajpur V. DCIT, CC-XXVII, Kolkata, Kolkata

MA 110/KOL/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6124 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-01-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 23-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

, B , IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH B KOLKATA BEFORE SHRI ABY. T. VARKEY, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER (MISC. APPLICATION) M.A.NO.110/KOL/2017 (ARISING OUT IT(SS)A NO.185/KOL/2014) / ASSESSMENT YEAR:2009-10 SHIVA LOKENATH RICE MILLS (P) LTD. THANA ROAD, GANGARAMPUR,DAKSHIN DINAJPUR-733 124 [ PAN NO. AAHCS 6376 B ] / V/S . DY. CIT, CC-XXVII, AAYAKAR BHAWAN, PURVA, 110, SHANTIPALLY, E.M.BYE- PASS KOLKATA-107 (ORIGINAL APPELLANT) (ORIGINAL R ESPONDENT) (APPELLANT) .. (RESPONDENT) / BY APPLICANT SHRI SUBASH AGARWAL, ADVOCATE !' / BY RESPONDENT SHRI SALLONG YADEN, ADDL. CIT-DR / DATE OF HEARING 08-12-2017 / DATE OF PRONOUNCEMENT 03-01-2018 / ORDER PER WASEEM AHMED, ACCOUNTANT MEMBER:- THIS MISCELLANEOUS APPLICATION (MA) FILED BY THE AS SESSEE IS FOR SEEKING TO RECALL OF THE TRIBUNAL ORDER PASSED ON 10-03-201 7 IN IT(SS)A NO.185/KOL/2014 PERTAINING TO ASSESSMENT YEAR 2009-10. 2. LD. AR FOR THE ASSESSEE BEFORE US SUBMITTED THA T THE HON'BLE TRIBUNAL HAS NOT ADJUDICATED THE GROUNDS OF APPEAL NO. 6 TO 9 WHICH WAS RAISED BY ASSESSEE IN IT(SS)A NO.185/KOL/2014 INADVERTENTLY. ACCORDINGLY THE LD. AR PRAYED TO RECALL THE ORDER FOR THE LIMITED PURPOSE OF ADJUDICATION OF GROUNDS OF APPEAL AS STATED AFORESAID. THE LD. DR FOR THE REVE NUE AGREED TO THE SUBMISSIONS OF THE LD. AR AND REQUESTED THE BENCH T O RECALL THE IMPUGNED ORDER FOR THE LIMITED PURPOSE OF ADJUDICATION OF GR OUNDS NO. 6 TO 9. MA NO.110/KOL/2017 SHIVA LOKENATH RICE MILLS (P) LTD. V. DCIT, . CIR-27,KOL PAG E 2 3. WE HAVE HEARD THE RIVAL CONTENTIONS OF BOTH THE PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. IN THE GIVEN FACTS AN D CIRCUMSTANCES, WE HOLD THAT A MISTAKE APPARENT ON RECORD HAS OCCURRED IN T HE ORDER OF THIS TRIBUNAL IN PURSUANCE TO THE PROVISION OF SECTION 252(2) OF THE INCOME TAX ACT, 1961. THEREFORE, WE RECALL THE IMPUGNED ORDER OF THIS TRI BUNAL FOR THE LIMITED PURPOSE FOR ADJUDICATION OF GROUNDS NO. 6 TO 9 AS R AISED BY ASSESSEE IN ITS APPEAL. THUS, MA OF ASSESSEE IS ALLOWED FOR LIMITED PURPOSE AS DISCUSSED ABOVE. HENCE, REGISTRY IS DIRECTED TO FIX THE APPEA L IN DUE COURSE OF TIME. BOTH THE PARTIES ARE INFORMED ACCORDINGLY. 4. IN THE RESULT, MA OF ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 03/01/2018 . SD/- SD/- ( () ( () (ABY T. VARKEY) (WASEE M AHMED) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) KOLKATA, *DKP *- 03 / 01 /201 8 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-SHIVA LOKENATH RICE MILLS (P) LTD. THANA ROAD, GANGARAMPUR, DAKSHIN DINAJPUAR PIN 733 124 2. !' /RESPONDENT-DCIT,CC-XXVII,AAYAKAR BHAWAN,PURVA, 110 , SHANTIPALLY, EM BY-PASS,KOL-107 3. 5 6 / CONCERNED CIT 4. 6- / CIT (A) 5. !5, 5, KOLKATA / DR, ITAT, KOLKATA 6. / GUARD FILE. BY ORDER/ , /TRUE COPY/ SR. PRIVATE SECRETARY HEAD OF OFFICE/DDO 5,