DCIT, Circle - 4, Kolkata, Kolkata V. M/s. Duncans Tea Ltd., Kolkata

MA 120/KOL/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 0075 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-09-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2009-2010
• Appeal Filed On: 03-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

1 MA NO.120/KOL/2018 DUNC ANS TEA LTD., AY- 2009-10 , D , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: KOL KATA ( ) BEFORE . , /AND . . , ) [BEFORE SHRI J. SUDHAKAR REDDY, AM & SHRI A. T. VA RKEY, JM] M.A. NO.120/KOL/2018 IN I.T.A. NO. 1245/KOL/2014 ASSESSMENT YEAR: 2009-10 DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-4, KOLKATA. VS. M/S. DUNCANS TEA LTD. (PAN: AABCD0201A) APPLICANT RESPONDENT DATE OF HEARING 14.09.2018 DATE OF PRONOUNCEMENT 14.09.2018 FOR THE APPLICANT SHRI ROBIN CHOUDHURY, ADDL. CIT, SR. DR FOR THE RESPONDENT SHRI SUBASH AGARWAL, ADVOCATE ORDER PER SHRI A.T.VARKEY, JM THIS MISC. APPLICATION HAS BEEN FILED BY THE REVENU E AGAINST THE ORDER OF THE TRIBUNAL DATED 11.10.2017 IN ITA NO.1245/KOL/2014 FOR AY 200 9-10. 2. THE TRIBUNAL HAD DISMISSED THE REVENUES APPEA L ON THE REASON THAT THERE IS NO GROUNDS OF APPEAL PREFERRED BY THE REVENUE EXCEPT C ERTAIN COMMENTS FROM THE AO STATING THAT THE GROUND NOS. 1 TO 6 ARE ACCEPTABLE/ACCEPTAB LE IN PRINCIPLE. 3. AFTER HEARING THE RIVAL SUBMISSIONS AND ON PERUS AL OF THE ORDER SHEET OF THIS APPEAL, WE NOTE THAT WHEN THE APPEAL WAS LISTED FOR THE 6 TH TIME I.E ON 20.06.2017 THERE WAS A CLEAR DIRECTION BY THE BENCH TO THE LD. DR TO FILE GROUND S OF APPEAL AFTER SERVING A COPY TO THE ASSESSEE AND THE MATTER WAS ADJOURNED TO 09.08.2017 AND THEREAFTER, SINCE THERE WAS NO COMPLIANCE ANOTHER OPPORTUNITY WAS GRANTED TO THE DEPARTMENT ON 25.09.2017 AND THEREAFTER TAKING NOTE OF THE NON-COMPLIANCE FROM T HE PART OF THE DEPARTMENT TO FILE THE 2 MA NO.120/KOL/2018 DUNC ANS TEA LTD., AY- 2009-10 GROUNDS OF APPEAL, THE BENCH DECIDED TO TAKE THE MA TTER AS HEARD ON THE 8 TH OCCASION. IT IS A SETTLED LAW THAT THE TRIBUNAL DOES NOT ENJOY THE PO WER TO REVIEW ITS OWN ORDER. UNLESS THERE IS A MISTAKE APPARENT ON THE RECORD THEN ONLY IT CA N BE RECTIFIED. HERE BY PREFERRING THIS MISC. APPLICATION THE REVENUE CONTENDS THAT THE AO HAD FILED THE APPEAL ALONG WITH THE GROUNDS OF APPEAL WHICH WE FIND WAS NOT AVAILABLE F ROM THE RECORDS. AND AS DISCUSSED ABOVE, THOUGH GIVEN OPPORTUNITY THE DEPARTMENT DID NOT FILE THE GROUNDS OF APPEAL WHICH PROMPTED THE BENCH TO TAKE THE APPEAL AS HEARD AND IN SUCH A SCENARIO, THERE WAS NO OTHER OPTION BUT TO DISMISS THE APPEAL AS UNADMITTED. TH EREFORE, THE IMPUGNED ORDER OF THE TRIBUNAL SUFFERS FROM NO APPARENT MISTAKE ON THE FA CE OF THE RECORD AND, THEREFORE, WE ARE INCLINED TO DISMISS THIS MISC. APPLICATION. HOWEVE R, WE NOTE THAT THE IMPUGNED ORDER DATED 11.10.2017 WAS NOT ADMITTED. THEREFORE, IF THE REVE NUE IS ADVISED TO FILE A FRESH APPEAL ALONG WITH THE CONDONATION OF DELAY, THE FRESH APP EAL MAY BE DECIDED IN ACCORDANCE TO LAW AND AS PER RULE. WITH THIS OBSERVATION THE MISC. A PPLICATION STANDS DISPOSED OFF. 4. IN THE RESULT, MISC. APPLICATION OF REVENUE IS D ISMISSED ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- (J. SUDHAKAR REDDY) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIALMEMBER DATED : 14 TH SEPTEMBER, 2018 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT DCIT, CIRCLE-4, KOLKATA. 2 RESPONDENT M/S. DUNCANS TEA LTD., 31, N. S. ROA D, KOLKATA-700 001. 3. 4. CIT- II, KOLKATA. CIT(A)-IV, KOLKATA. (SENT THROUGH E-MAIL) 5. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, SR. PVT. SECRETARY