ACWT, Central Circle - VI, Kolkata, Kolkata V. Ratan Kumar Arun Kumar Somani (HUF), Kolkata

MA 117/KOL/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7819 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-02-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2004-2005
• Appeal Filed On: 22-12-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

MA 117/K/2011 AY 04-05 , B , , IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH- B , KO LKATA [ , . . , ! ] BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER & SRI C.D. RAO, ACCO UNTANT MEMBER '' # $ '' # $ '' # $ '' # $ /M.A. NO. 117 (KOL) OF 2011 [ $ $ $ $ / WTA NO. 10 (KOL) OF 2011] #% &' / ASSESSMENT YEAR 2004-05 ASSTT.COMMISSIONER OF WEALTH - TAX , CENTRAL CIRCLE-IV, KOLKATA. # - VERSUS RATAN KUMAR ARUN KUMAR SOMANI (HUF), (PAN-AADHR1573C) ( / APPLICANT ) ( ,-./ / RESPONDENT ) 0 1 / FOR THE APPLICANT: / SRI P.S. DUTTA ,-./ 0 1 / FOR THE RESPONDENT: N O N E 2#3 0 ! /DATE OF HEARING : 03/02/2012 4& 0 ! /DATE OF PRONOUNCEMENT : 03/02/2012 5 / ORDER ( ,) (MAHAVIR SINGH), JUDICIAL MEMBER : BY THIS MISCELLANEOUS APPLICATION, THE REVENUE HAS SOUGHT FOR THE RECTIFICATION OF THE ORDER OF THE TRIBUNAL DATED 17.8.2011 IN WTA NO.10/ KOL/2001 FOR ASSESSMENT YEAR 2004-05. 2. AT THE TIME OF HEARING BEFORE US, NOBODY APPEAR ED ON BEHALF OF THE ASSESSEE. WE HAVE, HOWEVER, HEARD THE LD. DEPARTMENTAL REPRESENTATIVE AND PERUSED THE MATERIAL PLACED BEFORE US INCLUDING THE ORDER OF THE TRIBUNAL DATED 17.8.2011 , REFERRED TO ABOVE. IN THE MISC. PETITION, THE DEPARTMENT, BY REFERRING TO PARA-10 OF INSTRUCTION NO. 3/2011 (F.NO.279/MISC. 142/2007-ITJ], DATED 09/2/2011 OF THE BOARD HAS OBJECTED TO DISMIS SING THE REVENUES APPEAL IN LIMINI, BEING TAX EFFECT LESS THAN THE MONETARY LIMIT OF RS. 3 LA KHS. IT WAS, THEREFORE, CONTENDED BY THE REVENUE THAT THERE BEING MISTAKE APPARENT FROM RECO RD IN THE IMPUGNED ORDER OF THE TRIBUNAL, THE SAME SHOULD BE RECALLED AND DECIDED ON MERITS O F THE CASE. 3. AFTER HEARING THE LD. DEPARTMENTAL REPRESENTAT IVE AND GOING THROUGH INSTRUCTION OF THE BOARD, REFERRED TO ABOVE, WE ARE OF THE VIEW THAT M ISTAKE APPARENT FROM RECORD HAS CREPT IN THE AFORESAID ORDER OF TRIBUNAL, DATED 17/8/2011, REQUI RING THE APPEAL TO BE RECALLED. WE, THEREFORE, RECALL THE ORDER OF THE TRIBUNAL DATED 17/8/2011 AN D REGISTRY IS DIRECTED TO FIX THE APPEAL FOR 2 HEARING ON 16 TH MAY, 2012. THE DATE WAS ANNOUNCED IN THE OPEN COURT AND NO S EPARATE NOTICE OF HEARING SHALL BE ISSUED ON THE PARTIES FOR THE S AME. WE DIRECT ACCORDINGLY. 4. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE REVENUE IS ALLOWED. 5 !2 6 2# 7 8 THIS ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- ( . . ) ! ( , ) (C.D. RAO) ACCOUNTANT MEMBER (MAHAVIR SINGH) JUDICIAL MEMBER ( ! ! ! ! ) DATE: 03 -02-2012 5 0 ,' 9 '&: - COPY OF THE ORDER FORWARDED TO: 1. /APPLICANT : A.C.W.T., CENTRAL CIRCLE-IV, KOLKATA. 2 ,-./ / THE RESPONDENT : RATAN KUMAR ARUN KUMAR SOMANI (HUF), 235/1, A.J.C. BOSE ROAD, KOLKATA-700 020. 3 5# ( ) : THE CWT(A), CENTRAL-I, KOLKATA. 4. 5# / THE CWT, CENTRAL-I, KOLKATA. 5 . ;7 ,# / DR, ITAT, KOLKATA BENCHES, KOLKATA 6 . GUARD FILE . -' , / TRUE COPY, 5#2 / BY ORDER, (DKP) ASSISTANT REGISTR AR .