M/s. Arrowline Merchandise Pvt. Ltd., Kolkata V. Principal CIT - 2, Kolkata , Kolkata

MA 142/KOL/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 6389 (ITAT-KOLKATA)
• Duration Of Justice: 11 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-07-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 03-08-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Revision of order
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOLKATA [BEFORE HONBLE SHRI J. SUDHAKAR REDDY, AM & SHRI ABY T. VARKEY, JM] M.A. NO. 142/KOL/2018 I.T.A NO.1228/KOL/2017 ASSESSMENT YEAR: 2012-13 M/S. ARROWLINE MERCHANDISE PVT. LTD. -VS- PR. C.I.T, KOL-2 KOLKATA KOLKATA [PAN : AAKCA 4853 E] (APPELLANT) (RESPONDENT) FOR THE APPELLANT : K.M. ROY, A/R FOR THE RESPONDENT : SANKAR HALDER, JCIT (SR. D/R) DATE OF HEARING: 12.07.2019. DATE OF PRONOUNCEMENT: 30.07.2019 ORDER PER J. SUDHAKAR REDDY, AM BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE SUBMITS THAT THE TRIBUNAL HAS DISMISSED THE APPEAL OF THE ASSESSEE VIDE ITS ORDER DT. 09/02/2018, FOR NON-PROSECUTION. 2. THE LD. COUNSEL FOR THE ASSESSEE SUBMITS THAT THE ASSESSEE COULD NOT BE REPRESENTED BECAUSE THE INFORMATION AND DOCUMENTS PERTAINING TO THE CASE WAS SENT TO THE OFFICE OF THE LD. ADVOCATE, SHRI A.K. UPADHYAY AND THEY CAME TO KNOW THAT THESE DOCUMENTS AND INFORMATION NEVER REACHED, SHRI A.K. UPADHYAY, AS HE SHIFTED HIS OFFICE. THUS, IT IS PRAYED, THAT THE ORDER OF THE TRIBUNAL BE RECALLED. 3. THE LD. D/R SUBMITTED THAT THE TRIBUNAL HAD PASSED AN ORDER ON MERITS AFTER HEARING THE LD. D/R AND THE ISSUE IN QUESTION WAS COVERED BY THE JUDGMENT OF THE HONBLE JURISDICTIONAL HIGH COURT AND THE JUDGMENT OF THE HONBLE SUPREME COURT AND THAT THERE WERE NUMEROUS SUCH REVISIONARY ORDERS PASSED BY THE PR. CIT U/S 263 OF THE ACT UNDER SIMILAR AND IDENTICAL CIRCUMSTANCES AND IN ALL SUCH CASES, THE BENCH APPLIED THE PROPOSITIONS OF LAW LAID DOWN IN THE CASE OF SUBHLAKSHMI VANIJYA PVT. LTD. VS. CIT 2 M.A. NO. 142/KOL/2018 I.T.A NO.1228/KOL/2017 ASSESSMENT YEAR: 2012-13 M/S. ARROWLINE MERCHANDISE PVT. LTD. 2 (ITA NO.1104/KOL/2014) DATED 30.7.2015 FOR THE A.Y. 2009-10. HE SUBMITTED THAT THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE, BE DISMISSED. 4. AFTER HEARING RIVAL CONTENTIONS, WE ARE OF THE CONSIDERED OPINION THAT THIS IS NOT A FIT CASE FOR RECALLING THE IMPUGNED ORDER OF THE TRIBUNAL DT. 09/02/2018. THE TRIBUNAL HAS PASSED THE ORDER ON MERITS BY APPLYING THE PROPOSITION OF LAW LAID DOWN UNDER IDENTICAL CIRCUMSTANCES BY THE CO-ORDINATE BENCH OF THIS TRIBUNAL IN THE CASE OF M/S. SUBHALAXMI VANIJYA PVT. LTD. VS. CIT & ORS. IN ITA NO.1104/KOL/2014 FOR AY 2009- 10 VIDE ORDER DATED 30.07.2015. THIS APPEAL WAS DISMISSED BY THE TRIBUNAL THEREBY UPHOLDING THE ORDER OF THE CIT. WE ALSO NOTE THAT IN SIMILAR CASES WHEREIN THE TRIBUNAL AFFIRMED THE ORDER OF THE CIT WAS LATER ON CHALLENGED BEFORE THE HON'BLE CALCUTTA HIGH COURT IN THE CASE OF M/S. RAJMANDIR ESTATE PVT. LTD. VS.PR. CIT 70 TAXMANN.COM 124 (CAL) AND THEIR LORDSHIPS WERE PLEASED TO AFFIRM THE ORDER OF THE TRIBUNAL. THE SLP FILED AGAINST THE JUDGMENT OF HON'BLE CALCUTTA HIGH COURT BEFORE THE HON'BLE SUPREME COURT WAS ALSO DISMISSED, ( 77 TAXMANN.COM 285 (SC). 4.1. THE LD. COUNSEL FOR THE ASSESSEE WAS ASKED AS TO HOW THE FACTS OF THIS CASE ARE DIFFERENT FROM THE FACTS OF THE CASE OF SUBHLAKSHMI VANIJYA PVT. LTD. VS. CIT (SUPRA) . HE COULD NOT POINT OUT ANY DISTINGUISHING FEATURES. HENCE, WE CONCLUDE THAT THERE IS NO MISTAKE APPARENT ON RECORD IN THE ORDER OF THE TRIBUNAL DT. 09/02/2018, REQUIRING RECALLING OF THE ORDER OF THE TRIBUNAL. 5. IN THE RESULT, THIS MISCELLANEOUS APPLICATION OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE COURT ON 30/07/2019 SD/- SD/- [ABY T. VARKEY] [J. SUDHAKAR REDDY] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 30/07/2019 [SC SPS] 3 M.A. NO. 142/KOL/2018 I.T.A NO.1228/KOL/2017 ASSESSMENT YEAR: 2012-13 M/S. ARROWLINE MERCHANDISE PVT. LTD. 3 COPY OF THE ORDER FORWARDED TO: 1. M/S ARROWLINE MERCHANDISE PVT. LTD., 7, MANGOE LANE, 1 ST FLOOR, KOLKATA 700069 2. PR. C.I.T., KOLKATA-2, KOLKATA. 3..CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT KOLKATA BENCHES