M/s Macneill Engineering Ltd, South 24 Parganas V. D.C.I.T Cir - 1,kolkata, Kolkata

MA 123/KOL/2017

• Counselvise Citation: [2017] 123 COUNSELVISE.COM (IT) 5554 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-10-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2006-2007
• Appeal Filed On: 13-07-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SAURAV KUMR
• Assessee Lawyers: ANIKESH BANERJEE
• Keywords: Additional evidence

Judgement Text

M.A.NO.123/KOL/2017 MACNEILL ENGINNERING LTD. A.Y.2 006-07 1 IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH C KOL KATA [BEFORE HONBLE SHRI J.SUDHAKAR REDDY, AM & SHRI S.S.VISWANETHRA RAVI, JM ] M.A.NO.123/KOL/2017 (A/O ITA NO..1355/KOL/2013) ASSESSMENT YEAR : 2006-07 MCNEILL ENGINEERING LTD. -VERSUS- D.C.I.T., CIRCLE-1, KOLKATA KOLKATA (PAN: AABCM 7149 L) (APPELLANT) (RESPONDENT) FOR THE APPELLANT: SHRI ANIKESH BANERJEE, ADVOC ATE FOR THE RESPONDENT: SHRI SAURAV KUMR, ADDL. CIT DATE OF HEARING : 13.10.2017. DATE OF PRONOUNCEMENT : 25.10.2017. ORDER PER J.SUDHAKAR REDDY, AM: BY THIS MISCELLANEOUS APPLICATION THE ASSESSEE SEEK S TO RECALL OF THE ORDER OF THE TRIBUNAL DATED 28.02.2017 IN ORDER TO RECTIFY THE ORDER OF THE TRIBUNAL, AS THE WRITTEN SUBMISSIONS OF THE ASSESSEE DATED 11.08.201 6 WAS NOT CONSIDERED AND AS THE CASE LAWS CITED BY THE ASSESSEE WERE NOT TAKEN INTO CONSIDERATION IN THIS ORDER OF THE ITAT. RELIANCE WAS PLACED ON THE JUDGMENT OF THE HO NBLE SUPREME COURT IN THE CASE OF HONDA SIEL POWER PRODUCTS LTD VS CIT 295 ITR 466 (SC). 2. AFTER HEARING THE RIVAL CONTENTIONS WE FIND THAT THERE IS NO MISTAKE APPARENT ON RECORD IN THE ORDER OF THE TRIBUNAL DATED 28.02.201 7. THE TRIBUNAL HAD HELD THAT THE LD. CIT(A) HAS NOT RECORDED ANY REASON FOR ADMISSIO N OF ADDITIONAL EVIDENCE IN TERMS OF RULE 46A OF THE IT RULES. IT ALSO OBSERVED THAT NOWHERE IN THE APPELLATE ORDER, THE LD. CIT(A) HAS STATED THAT THE ADDITIONAL EVIDENCE HAS BEEN ADMITTED. UNDER THE CIRCUMSTANCES WE SET ASIDE THE MATTER TO THE LD. CI T(A) TO FOLLOW THE REQUIREMENTS OF RULE 46A OF IT RULES, 1962 AND PASS APPROPRIATE ORD ER IN ACCORDANCE WITH LAW. M.A.NO.123/KOL/2017 MACNEILL ENGINNERING LTD. A.Y.2 006-07 2 3. AS THE MATTER HAD TO BE SENT BACK ON TECHNICAL ISSUE WE HAVE NOT DISCUSSED THE ISSUE ON MERITS. HENCE THE WRITTEN SUBMISSIONS AND CASE LAWS CITED WHICH WERE NOT RELEVANT TO THE REASONS AND ISSUES LEADING TO REMAN D, THE SAME WERE NOT DISCUSSED. HENCE THERE ARE NOT MISTAKES APPARENT ON RECORD WAR RANTS RECALLING OF THE ORDER. UNDER THE CIRCUMSTANCES WE FIND NO MERIT IN THE MISCELLAN EOUS APPLICATION OF THE ASSESSEE. THE SAME IS DISMISSED. 4. IN THE RESULT THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS DISMISSED. O RDER PRONOUNCED IN THE COURT ON 25.10.2017. SD/- SD/- [S.S.VISWANETHRA RAVI] [ J.SUDHAKAR REDDY ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 25.10.2017. [RG PS] COPY OF THE ORDER FORWARDED TO: 1.M/S. MACNEILL ENGINEERING LTD.,BHASA DIAMOND HARB OUR ROAD, BISHNUPUR, KONCHOWKI, 24 PARGANAS (SOUTH),PIN-743 503. 2. D.C.I.T., CIRCLE-1, KOLKATA. 3. C.I.T.(A)- 1, KOLKATA 4. C.I.T-1, KOLKATA 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER, SENIOR PRIVATE SECRETARY HEAD OF OFFICE/D.D.O, ITAT KOLKATA BENCHES