TCG Lifesciences Private Limited., Kolkata V. DCIT, Circle-11(2), Kolkata, Kolkata

MA 122/KOL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 8112 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 21-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANKAR HALDER
• Assessee Lawyers: A K TIBREWAL
• Keywords: Revision of order
• Section: 143(3)

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: KOLKATA BEFORE: SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER M.A. NO.122/KOL/2019 (A/O. I.T.A NO.93/KOL/2018) (ASSESSMENT YEAR: 2009-10) TCG LIFESCIENCES PVT. LTD. APPELLANT [PAN:AABCC0401D] VS DCIT, CIRCLE-11(2), KOLKATA RESPONDENT FOR THE APPELLANT : SHRI A.K. TIBREWAL, FCA & SHRI SAURABH GUPTA, ADVOCATE. FOR THE RESPONDENT : SHRI SANKAR HALDER, JCIT, SR. DR DATE OF HEARING : 05.07.2019 DATE OF PRONOUNCEMENT : 17.07.2019 ORDER PER SHRI S.S. VISWANETHRA RAVI, JM: THIS MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE SEEKING TO RECALL THE MISTAKE IN THE ORDER DATED 13.02.2019 PASSED IN ITA NO.93/KOL/2018 ON THE FILE OF D BENCH OF ITAT, KOLKATA. 2. HEARD BOTH PARTIES AND PERUSED THE MATERIALS AVAILABLE ON RECORD. WE FIND WHILE DISPOSING OFF THE APPEAL IN ITA NO.93/KOL/2018, THIS TRIBUNAL RECORDED THE SUBMISSIONS OF THE LD. AR THAT THE GROUNDS RAISED IN THE SAID APPEAL BECOMES INFRACTUOUS AND NO ORDERS ARE REQUIRED ON 29.11.2018 RESULTING TO THE DISMISSAL APPEAL AS INFRACTUOUS VIDE ORDER DATED 13.02.2019. NOW, BEFORE US THE LD. AR SUBMITTED THAT THE TRIBUNAL SHOULD HAVE ALLOWED THE APPEAL IN ITA NO.93/KOL/2018 AS THE SAME HAS BEEN FILED AGAINST GIVING EFFECT ORDER PASSED BY THE ASSESSING OFFICER U/S 143(3) R.W.S. 263 OF THE M.A. NO.122/KOL/2019 TCG LIFESCIENCES PVT. LTD. 2 ACT. SINCE THE ORDER PASSED U/S 263 HAS BEEN QUASHED BY THIS TRIBUNAL VIDE ITS ORDER DATED 07.07.2017, THEREFORE THE PRESENT APPEAL IN ITA NO.93/KOL/2018 SHOULD HAVE BEEN ALLOWED BY THIS TRIBUNAL. HE CONTENDED THAT THERE IS A MISTAKE APPARENT ON THE RECORD BY RECORDING THE SUBMISSIONS OF LD. AR THAT THE ISSUES RAISED IN THE PRESENT APPEAL HAS BECOME INFRACTUOUS AND NO ORDERS ARE REQUIRED. THE LD. DR FAIRLY CONCEDED THAT THERE IS A MISTAKE IN TERMS OF THE SUBMISSIONS MADE BY THE LD. AR IN THE MISCELLANEOUS APPLICATION PROCEEDINGS. ON PERUSAL OF THE RECORD, WE FIND THE MISTAKE IS APPARENT ON RECORD IN DISMISSING THE APPEAL IN ITA NO.93/KOL/2018 AS INFRACTUOUS. THUS THE ORDER DATED 13.02.2019 IN ITA NO.93/KOL/2018 IS RECALLED. 3. WITH THE CONSENT OF BOTH THE PARTIES, WE DEEM IT PROPER TO RECTIFY THE SAID MISTAKE IN THE MISCELLANEOUS APPLICATION PROCEEDINGS ITSELF BY ALLOWING THE APPEAL OF THE ASSESSEE FILED IN ITA NO.93/KOL/2018. IN THE RESULT THE APPEAL OF THE ASSESSEE IN ITA NO.93/KOL/2018 IS ALLOWED. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 17.07.2019. SD/- SD/- [J. SUDHAKAR REDDY] [S.S. VISWANETHRA RAVI] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED :17.07.2019 PLACE : KOLKATA RS, SR.PS M.A. NO.122/KOL/2019 TCG LIFESCIENCES PVT. LTD. 3 COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT TCG LIFESCIENCES PVT. LTD., BLOCKBN, PLOT NO.7, SALT LAKE ELECTRONICS COMPLEX, SECTOR-V, KOLKATA- 700091. 2 RESPONDENT DCIT, CIRCLE-11(2), KOLKATA 3 . THE CIT(A), KOLKATA 4. 5. CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA //TRUE COPY// BY ORDER, ASSISTANT REGISTRAR, ITAT, KOLKATA