ITO, WD-36(2), KOLKATA, Kolkata V. Surat Prakash Brahmbhatt, Kolkata

MA 116/KOL/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4068 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-03-2016
• Appeal Filed By: Department
• Bench Allotted: SMC
• Assessment Year: 2004-2005
• Appeal Filed On: 16-10-2015
• Court: TRIBUNAL
• Keywords: Audit objection; Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH: K OLKATA [BEFORE SHRI MAHAVIR SINGH, JM & SHRI WASEEM AHMED , AM] M.A. NO. 116/KOL/2015 IN I.T.A NO.80/KOL/2014 ASSESSMENT YEAR: 2004-05 INCOME-TAX OFFICER, WD-36(2), KOLKATA VS. SURAT P RAKASH BRAHMBHATT (PAN: AAKFS5682L) ( APPLICANT ) ( RESPONDENT ) DATE OF HEARING: 18.03.2016 DATE OF PRONOUNCEMENT: 18.03.2016 FOR THE APPLICANT: SHRI D. BANERJEE, JCIT FOR THE RESPONDENT: SHRI R. K. AGARWAL, ADVOCATE ORDER PER SHRI MAHAVIR SINGH, JM: BY THIS MISCELLANEOUS APPLICATION, THE REVENUE HAS REQUESTED FOR RECALLING OF TRIBUNALS ORDER DATED 02.12.2014 IN ITA NO. 80/KOL/2014. 2. AT THE TIME OF HEARING, IT IS SEEN THAT THE REVE NUE IN ITS MISC. APPLICATION HAS MENTIONED THAT IN THIS CASE THERE WAS REVENUE AUDIT OBJECTION INVO LVED BUT WHEN LD. SR. DR WAS ASKED WHETHER HE RAISED THIS OBJECTION BEFORE THE BENCH AT THE TIME OF HEARING OF THIS APPEAL AND TRIBUNAL HAS SPECIFICALLY NOTED THIS FACT AT PAGE 7 OF ITS ORDER , WHICH READS AS UNDER: THE LD. DR COULD NOT POINT OUT ANY OF THE EXCEPTI ON AS PROVIDED ABOVE. ACCORDINGLY, THIS BEING A LOW TAX EFFECT CASE, I DISMISS THE APPEAL O F THE REVENUE IN LIMINE WITHOUT GOING INTO MERITS. 3. ONCE THE REVENUE DID NOT RAISE THIS OBJECTION AT THE TIME OF HEARING, THERE CANNOT BE A MISTAKE APPARENT FROM RECORD IN THE ORDER OF THE TR IBUNAL. HENCE, MISC. APPLICATION FILED BY REVENUE IS DISMISSED. 4. IN THE RESULT, MISC. APPLICATION OF REVENUE IS D ISMISSED. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- (WASEEM AHMED) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 18 TH MARCH, 2016 JD. SR. P.S COPY OF THE ORDER FORWARDED TO: 1. APPLICANT ITO, WD-36(2), KOLKATA. 2. RESPONDENT SHRI SURAT PRAKASH BRAHMBHATT, C/O AGA RWAL & ASSOCIATES, 7A, BENTINCK STREET, 2 ND FLOOR, KOLKATA-700 001. 3. CIT(A) , KOLKATA. 4. CIT , KOLKATA 4. DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, ASSTT. REGISTRAR .