DCIT, CIR-5, KOLKATA, Kolkata V. M/s Hamilton & Company Ltd., Kolkata

MA 120/KOL/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 3900 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-01-2016
• Appeal Filed By: Department
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 03-11-2015
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KO LKATA [BEFORE SHRI P. M. JAGTAP, AM & SHRI MAHAVIR SINGH , JM] M.A NO. 120/KOL/2015 IN I.T.A NO.1865/KOL/2012 ASSESSMENT YEAR: 2009-10 DEPUTY COMMISSIONER OF INCOME-TAX, VS. M/S. HAMIL TON & CO. LTD. CIRCLE-5, KOLKATA (PAN: AAACH8178B) ( APPLICANT ) ( RESPONDENT ) DATE OF HEARING: 01.01.2016 DATE OF PRONOUNCEMENT: 01.01.2016 FOR THE APPLICANT: SHRI DEBASISH BANERJEE, JCIT, S R. DR FOR THE RESPONDENT: SHRI S. M. SURANA, ADVOCATE ORDER PER SHRI MAHAVIR SINGH, JM: BY WAY OF THIS MISC. APPLICATION THE REVENUE HAS RE QUESTED THE BENCH TO RECALL THE ORDER OF THE TRIBUNAL DATED 03.07.2015 PASSED IN IT A NO. 1865/K/2012 FOR THE REASON THAT NOW THEY HAVE FILED MODIFIED GROUNDS OF APPEAL AS APPROVED BY CIT. WE FIND THAT THE TRIBUNAL HAS DISMISSED THE REVENUES APPEAL BY OBSERVING AS UNDER: ON THE BASIS ITSELF, WE DISMISS THE GROUNDS TAKEN BY THE REVENUE AS NOT ADMITTED, AS THE SUGGESTION FOR FILING THE APPEAL CANNOT BE REGARDED TO THE GROUNDS OF APPEAL BEFORE THE TRIBUNAL. WE FURTHER FIND THAT THE TRIBUNAL GIVEN LIBERTY TO REVENUE TO FILE FRESH APPEAL BY OBSERVING AS UNDER: IF THE REVENUE SO CHOOSES THE GROUNDS, IT MAY FIL E ANOTHER APPEAL BY PLACING THE GROUNDS OF APPEAL IN ACCORDANCE WITH THE ITAT RULES. 2. IN VIEW OF THE ABOVE, WE FIND NO MISTAKE APPAREN T FROM RECORD IN THE ORDER OF TRIBUNAL. HENCE, THE MISC. APPLICATION OF REVENUE IS DISMISSED. 3. IN THE RESULT, MISC. APPLICATION OF REVENUE IS D ISMISSED. 4. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- (P. M. JAGTAP) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 01 ST JANUARY, 2016 JD.(SR.P.S.) 2 M A NO.120/K/2015 HAMILTON & CO. LTD. AY 2009-10 COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT DCIT, CIR-4, KOLKATA. 2 RESPONDENT M/S. HAMILTON & CO. LTD., 13A, NEW ROAD , ALIPORE, KOLKATA-700027. 3 . THE CIT(A), KOLKATA 4. 5. CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, ASSTT. REGISTRAR .