DCIT, CIR-9, KOLKATA, Kolkata V. M/s M/s Paceman Sales Promotion Pvt. Ltd., Kolkata

MA 128/KOL/2016

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6464 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 6 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-04-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2003-2004
• Appeal Filed On: 09-09-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

M.A. NOS. 128, 129 & 130/KOL/2016 (IN I.T.A. NOS. 1058, 1059/KOL./2011 & 916/KO L/2012) ASSESSMENT YEARS: 2003-2004, 2004-05 & 2006-2007 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA C BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER M.A. NOS. 128, 129 & 130/KOL/2016 (ARISING OUT OF I.T.A. NOS. 1058, 1059/KOL/ 2011 & 916/KOL/2012) ASSESSMENT YEARS: 2003-2004, 2004-05 & 2006-2007 DEPUTY COMMISSIONER OF INCOME TAX,................. .............APPLICANT CENTRAL CIRCLE-3(4), KOLKATA, AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-700 069 -VS.- M/S. PACEMAN SALES PROMOTION PVT. LIMITED,......... .........RESPONDENT 207, M.D. ROAD, KOLKATA-700 007 [PAN: AABCP 5021 A] APPEARANCES BY: SHRI S. DASGUPTA, ADDL. CIT (D.R.), FOR THE APPLICA NT N O N E, FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : APRIL 06, 2018 DATE OF PRONOUNCING THE ORDER : APRIL 06, 2018 O R D E R PER SHRI P.M. JAGTAP, A.M. :- BY THESE MISCELLANEOUS APPLICATIONS, THE REVENUE IS SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DATED DECEMBER 08, 201 5 PASSED EX-PARTE DISMISSING THE APPEALS OF THE REVENUE BEING I.T.A. NOS. 1058 & 1059/KOL/2011 & ITA NO. 916/KOL/2012 FOR ASSESSMENT YEARS 2003-04, 2004-05 AND 2006-07 FOR NON-PROSECUTION. 2. AT THE TIME OF HEARING FIXED TODAY, NONE HAS APP EARED ON BEHALF OF THE ASSESSEE. WE HAVE, THEREFORE, HEARD THE LD. D.R . AND PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. IT IS OBSERV ED THAT SIMILAR MISCELLANEOUS APPLICATIONS WERE EARLIER FILED BY TH E REVENUE BEING M.A. NOS. 66, 67 & 68/KOL/2016 SEEKING RE-CALL OF THE SA ID ORDER OF THE M.A. NOS. 128, 129 & 130/KOL/2016 (IN I.T.A. NOS. 1058, 1059/KOL./2011 & 916/KO L/2012) ASSESSMENT YEARS: 2003-2004, 2004-05 & 2006-2007 PAGE 2 OF 2 TRIBUNAL DATED DECEMBER 08, 2015 PASSED EX-PARTE AND VIDE ITS ORDER DATED SEPTEMBER 23, 2016, NOT ONLY THE SAID M.AS WE RE ALLOWED BY THE TRIBUNAL AND THE EX-PARTE ORDER DATED DECEMBER 08, 2015 WAS RE-CALLED, BUT EVEN THE SAID APPEALS HAVE ALREADY BEEN DISPOSE D OF BY THE TRIBUNAL VIDE ITS ORDER DATED DECEMBER 01, 2017. THESE MISCE LLANEOUS APPLICATIONS FILED BY THE REVENUE THUS ARE FILED AG AIN TWICE WRONGLY AND EVEN THE LD. D.R. HAS NOT BEEN ABLE TO DISPUTE THIS POSITION CLEARLY EVIDENT FROM RECORD. WE, THEREFORE, DISMISS THESE MISCELLAN EOUS APPLICATIONS FILED BY THE REVENUE. 3. IN THE RESULT, ALL THE MISCELLANEOUS APPLICATION S FILED BY THE REVENUE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON APRIL 06, 201 8. SD/- SD/- (S.S. VISWANETHRA RAVI) (P.M. JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER KOLKATA, THE 6 TH DAY OF APRIL, 2018 COPIES TO : (1) DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(4), KOLKATA, AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-700 069 (2) M/S. PACEMAN SALES PROMOTION PVT. LIMITED, 207, M.D. ROAD, KOLKATA-700 007 (3) COMMISSIONER OF INCOME TAX (APPEALS), CENTRAL -III, KOL., (4) COMMISSIONER OF INCOME TAX- , (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY, HEAD OF OFFICE/D.D.O. INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.