Kedarnath Bansidhar Maheswari, Kolkata V. ITO, Ward-37(2), Kolkata, Kolkata

MA 119/KOL/2016

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6097 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 4 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-01-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 29-08-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARINDAM BHATTACHARJEE CITSR
• Assessee Lawyers: V N DUTTA
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : KOLKATA [BEFORE HONBLE SRI N.V.VASUDEVAN, JM & SHRI M.BA LAGANESH, AM] M.A.NO.119/KOL/2016 I.T.A NO.985/KOL/2015 (A/O C.O.NO.36/KOL/2015) ASSESSMENT YEAR : 2007-0 8 KEDARNATH BANSIDHAR MAHESHWARI -VS.- I.T.O ., WARD-37(2) KOLKATA KOLKATA [PAN : ADNPM 0137 A] (APPELLANT) (RESPONDENT) FOR THE APPELLANT : SHRI V.N.DUTTA, AR FOR THE RESPONDENT : SHRI.ARINDAM BHATTACHARJ EE, ADDL.CIT,SR.DR DATE OF HEARING : 12.01.2018. DATE OF PRONOUNCEMENT : 12.01.2018. ORDER PER N.V.VASUDEVAN, JM THIS IS A MISCELLANEOUS APPLICATION FILED BY THE A SSESSEE U/S 254 (2) OF THE INCOME TAX ACT, 1961 (ACT), PRAYING FOR RECALLING OF THE ORDER DATED 17.02.2016 DISMISSING THE CROSS OBJECTION OF THE ASSESSEE ON T HE GROUND THAT THE REVENUES APPEAL WAS DISMISSEDFOR LOW EFFECT AND THEREFORE THE CROSS OBJECTION IS NOT MAINTAINABLE. 2. IN THIS MISCELLANEOUS APPLICATION THE ASSESSEE HAS SUBMITTED THAT FIRSTLY NO NOTICE OF HEARING OF THE ABOVE CROSS OBJECTION WAS SERVED ON THE ASSESSEE. IT IS FURTHER BROUGHT TO OUR NOTICE THAT ITAT, DELHI A BENCH IN THE CASE O F ACIT VS AJAY KALIA [2016] 157 ITD 187 (DELHI) HAS TAKEN A VIEW THAT WHEN THE REVE NUES APPEAL WAS DISMISSED FOR LOW TAX EFFECT THE CROSS OBJECTION STILL SURVIVES FOR C ONSIDERATION PROVIDED THE GROUNDS RAISED IN THE CROSS OBJECTION AND THE APPEAL ARE DISTINCT. 3. WE HAVE CONSIDERED THE CONTENTIONS IN THE CROSS OBJECTION. IT IS NO DOUBT TRUE THAT NO NOTICE WAS SERVED ON THE ASSESSEE AND ON THIS GR OUND ORDER DATED 17.02.2016 IN SO FAR AS THE ASSESSEE IS CONCERNED, DESERVES TO BE RECALL ED. EVEN OTHERWISE WE FIND THAT THE GROUNDS RAISED BY THE ASSESSEE IN THE CROSS OBJECTI ON ARE DISTINCT AND INDEPENDENT OF THE 2 M.A.NO.119/KOL/2016 ITA NO985/KOL/2015 (A/O C.O.NO.36/KOL/2015) KEDARNATH BNSIDHAR MAHESHWARI A.YR..2007-08 2 GROUNDS RAISED BY THE REVENUE IN ITS APPEAL. THEREF ORE THE RATIO LAID DOWN BY THE HONBLE ITAT, DELHI BENCH IN THE CASE OF ACIT VS AJ AY KALIA (SUPRA) WILL BE APPLICABLE. WE THEREFORE ACCEPT THE MISCELLANEOUS A PPLICATION AND RECALL THE ORDER DATED 17.02.2016 IN SO FAR AS THE ASSESSEE IS CONCERNED. THE CROSS OBJECTION IS DIRECTED TO BE FIXED FOR HEARING ON 05.03.2018. THE DATE OF HEARI NG WAS ANNOUNCED IN THE OPEN COURT AND HENCE NO NOTICE OF HEARING WOULD BE SENT TO THE PARTIES. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON 12.01.2018. SD/- SD/- [M.BALAGANESH] [ N.V.VASUDEVAN ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 12.01.2018. [RG SR.PS] COPY OF THE ORDER FORWARDED TO: 1.KEDARNATH BANSIDHAR MAHESHWARI, C/O TAPARIA & CO. , 28, BLACK BURN LANE, 6 TH FLOOR, KOLKATA-700012. 2. I.T.O., WARD-37(2), KOLKATA. 3. C.I.T.(A)-11, KOLKATA 4. C.I.T. KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PR IVATE SECRETARY HEAD OF OFFICE/D.D.O., I.T.A.T., KOLKATA BENCHE S 3 M.A.NO.119/KOL/2016 ITA NO985/KOL/2015 (A/O C.O.NO.36/KOL/2015) KEDARNATH BNSIDHAR MAHESHWARI A.YR..2007-08 3