ACIT, CIR-2, Midnapore, Midnapore V. M/s Radhanath Bhunia & Sons, Paschim Medinipur

MA 118/KOL/2015

• Counselvise Citation: [2016] 130 COUNSELVISE.COM (IT) 0006 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-01-2016
• Appeal Filed By: Department
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 19-10-2015
• Court: TRIBUNAL
• Keywords: Reassessment proceedings

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KO LKATA [BEFORE SHRI P. M. JAGTAP, AM & SHRI MAHAVIR SINGH , JM] M.A NO. 118/KOL/2015 IN I.T.A NO.1883KOL/2012 ASSESSMENT YEAR: 2006-07 ASSISTANT COMMISSIONER OF INCOME-TAX, VS. M/S. RA DHANATH BHUNIA & SONS CIRCLE-2, MIDNAPORE (PAN: AAIFR1540E) ( APPLICANT ) ( RESPONDENT ) DATE OF HEARING: 01.01.2016 DATE OF PRONOUNCEMENT: 01.01.2016 FOR THE APPLICANT: SHRI SOMNATH GHOSH, ADVOCATE FOR THE RESPONDENT: SHRI DEBASISH BANERJEE, JCIT , SR. DR ORDER PER SHRI MAHAVIR SINGH, JM: BY WAY OF THIS MISC. APPLICATION THE REVENUE HAS RE QUESTED FOR RECALLING OF THE ORDER OF TRIBUNAL DATED 11.06.2015 PASSED IN ITA NO . 1883/KOL/2012. 2. AT THE OUTSET, IT IS NOTICED THAT THE TRIBUNAL H AS DISMISSED THE REVENUES APPEAL BECAUSE REVENUE HAS NOT CHALLENGED THE QUASHING OF REASSESSMENT BY CIT(A). THE TRIBUNAL IN PARA 4 OF ITS ORDER HAS OBSERVED AS UND ER: 4. WE HAVE HEARD RIVAL SUBMISSIONS AND GONE THROU GH THE FACTS AND CIRCUMSTANCES OF THE CASE. WE FIND THAT THE REVENUE HAS NOT CHALLEN GED THE QUASHING OF REASSESSMENT PROCEEDINGS BY CIT(A) AND ONCE QUASHING OF REASSESS MENT PROCEEDING IS ACCEPTED BY CIT(A) NOTHING SURVIVES. ACCORDINGLY, APPEAL OF RE VENUE IS DISMISSED. 3. WHEN THIS WAS CONFRONTED TO LD. SR. DR, HE ONLY MADE A MERCY PETITION THAT LET THE DEPARTMENT BE ALLOWED TO RAISE THIS GROUND. 4. IN VIEW OF THE ABOVE, WE FIND NO MISTAKE APPAREN T FROM RECORD AND EVEN LD. SR. DR COULD NOT POINT OUT ANY MISTAKE AT THE TIME OF H EARING. HENCE, MISC. APPLICATION FILED BY REVENUE IS DISMISSED. 5. IN THE RESULT, MISC. APPLICATION OF REVENUE IS D ISMISSED. 6. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- (P. M. JAGTAP) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 01 ST JANUARY, 2016 2 M A NO.118/K/2015 RADHANATH BHUNIA & SONS AY 2006-07 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT ACIT, CIRCLE-2, MIDNAPORE 2 RESPONDENT M/S. RADHANATH BHUNIA & SONS, VILL. & P O KHUKURDAHA, GHATAL, VIA PANSKURA, DIST. PASCHIM MEDINIPUR, WB 3 . THE CIT(A), KOLKATA 4. 5. CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, ASSTT. REGISTRAR .