Paarth Somani Minor Beneficiary Trust , Kolkata V. ITO, Ward - 35(1), Kolkata

MA 119/KOL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 5872 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-08-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2015-2016
• Appeal Filed On: 15-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA C BENCH, KOLKATA (BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER & SRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER) M.A. NO. 119/KOL/2019 ARISING OUT OF ITA NO. 2323/KOL/2018 ASSESSMENT YEAR: 2015-16 PAARTH SOMANI MINOR BENEFICIARY TRUST .....................................APPELLANT [PAN : AACTP 2267 L] VS. INCOME TAX OFFICER, WARD-35(1), KOLKATA................................................RESPONDENT APPEARANCES BY: SHRI RAKESH JAIN, FCA, APPEARED ON BEHALF OF THE ASSESSEE. SHRI SANKAR HALDER, JCIT, SR. DR, APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : AUGUST 2 ND , 2019 DATE OF PRONOUNCING THE ORDER : AUGUST 9 TH , 2019 ORDER PER J. SUDHAKAR REDDY, AM :- BY THIS MISCELLANEOUS APPLICATION THE ASSESSEE SUBMITS THAT GROUND NO.-6 OF THE APPEAL, HAS NOT BEEN ADJUDICATED UPON BY THE TRIBUNAL. IT WAS AGREED BY BOTH THE PARTIES THAT ON THE DATE OF HEARING THAT THIS ISSUE ARISING OUT OF GROUND NO.-6, IS CONSEQUENTIAL IN NATURE TO THE DECISION TAKEN FROM GROUND NOS.-1 TO 5. IT WAS SUBMITTED THAT, AS THE ITAT HAS ALLOWED GROUND NOS.-1 TO 5 OF THE ASSESSEE, A CONSEQUENTIAL RELIEF HAS BEEN GIVEN IN GROUND NO.-6. NOT DOING SO IS A MISTAKE APPARENT ON RECORD. THE LD. DR SUBMITTED THAT, THIS GROUND NO.-6 HAS NOT BEEN ADJUDICATED BY THE ITAT AND HENCE THE SAME MAY BE REMANDED TO THE ASSESSING OFFICER FOR FRESH ADJUDICATION. 2. WE FIND THAT NON-DISPOSAL OF GROUND NO.-6 OF THE APPEAL IS A MISTAKE APPARENT ON RECORD. AS THE ISSUE THAT ARISES IN GROUND NO.-6, IS CONSEQUENTIAL TO THE FINDINGS OF THE TRIBUNAL GIVEN IN GROUND NOS. 1 TO 5 OF THE APPEAL, WE ALLOW THIS GROUND NO.-6 AND DIRECT THE ASSESSING OFFICER TO DELETE THE ADDITION, BY RECTIFYING THE MISTAKE WHICH IN OUR VIEW IS APPARENT FROM RECORD. THUS, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. KOLKATA, THE 9 TH AUGUST, 2019. SD/- SD/- [ S.S. GODARA ] [J. SUDHAKAR REDDY] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 09.08.2019 BIDHAN 2 M.A. NO. 94/KOL/2019 ARISING OUT OF ITA NO. 1460/KOL/2014 ASSESSMENT YEAR: 2006-07 SHRI PRADIP SAHA COPY OF THE ORDER FORWARDED TO: 1. PAARTH SOMANI MINOR BENEFICIARY TRUST, 143/1/1, COTTON STREET, KOLKATA- 700 007. 2. INCOME TAX OFFICER, WARD-35(1), KOLKATA. 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES