Dipak Kumar Dey, Kolkata V. CIT, Kol-9, Kolkata, Kolkata

MA 144/KOL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 2730 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-08-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 27-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHANKAR HALDER SRDR
• Section: 263

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOLKATA BEFORE: SHRI P. M. JAGTAP, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER M.A. NO.144/KOL/2019 (A/O. I.T.A NO.1452/KOL/2017) (ASSESSMENT YEAR: 2010-11) DIPAK KUMAR DEY APPELLANT [PAN:ACRPD8980B] VS PCIT, KOLKATA-9, KOLKATA RESPONDENT FOR THE APPELLANT : SHRI SOMNATH GHOSH, ADVOCATE FOR THE RESPONDENT : SHRI SHANKAR HALDER, SR. DR, JCIT DATE OF HEARING : 02.08.2019 DATE OF PRONOUNCEMENT : 28.08.2019 ORDER PER SHRI S.S. VISWANETHRA RAVI, JM: BY WAY OF THIS MISCELLANEOUS APPLICATION, THE ASSESSEE INTENDS TO RECTIFY MISTAKES MADE IN PARA NO.4 OF ORDER DATED 27.03.2019 OF THIS TRIBUNAL IN ITA NO.1452KOL/2017. 2. THE CONTENTION OF THE LD. AR IS THAT THE PRESENT APPEAL WAS FILED AGAINST THE ORDER DATED 08.03.2017 PASSED U/S 263 OF THE ACT REVISING THE ASSESSMENT ORDER PASSED U/S 143(3)/263 OF THE ACT, WHEREIN THE ORDER PASSED BY CIT U/S 263 OF THE ACT WAS QUASHED BY THE ITAT AND THEREFORE THE CONSEQUENTIAL ORDER PASSED BY THE ASSESSING OFFICER U/S 143(3)/263 WHICH IS IMPUGNED IN THIS APPEAL BECOMES NON-EST WHEN THERE IS NO ORDER IN EXISTENCE, THE CIT AGAIN REVISING THE SAME BY EXERCISING POWERS U/S 263 IS INVALID. THEREFORE THE ORDER DATED 27.03.2019 PASSED BY THIS TRIBUNAL IN ITA NO.1452/KOL/2017 FILED BY ASSESSEE CHALLENGING THE ACTION OF CIT REVISING THE ORDER WHICH IS NOT IN EXISTENCE TO BE ALLOWED BUT BY M.A. NO.144/KOL/2019 DIPAK KUMAR DEY 2 MISTAKE THEREFORE THIS TRIBUNAL INSTEAD OF ALLOWING THE APPEAL IN ITA NO.1452/KOL/2017, DISMISSED THE APPEAL. HE CONTENDS THAT THERE IS A MISTAKE IN RECORDING THE SUBMISSIONS OF LD. AR THAT THE APPEAL MAY BE DISMISSED AS INFRACTUOUS IS INCORRECT. HE PRAYED TO DELETE THE SAME AND WE FIND FORCE IN THE ARGUMENTS. ACCORDINGLY THE SAID LINE IS DELETED. IN VIEW OF THE SAME, WE RECTIFY THE MISTAKE AS ALLOWED INSTEAD OF DISMISSED. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 28.08.2019. SD/- SD/- [P. M. JAGTAP] [S.S. VISWANETHRA RAVI] VICE PRESIDENT JUDICIAL MEMBER DATED :28.08.2019 PLACE : KOLKATA RS, SR.PS COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT DIPAK KUMAR DEY, C/O. S.N. GHOSH & ASSOCIATES, ADVOCATES, SEVEN BROTHERS LODGE, P.O.-BUROSHIBTALA, P.S.- CHINSURAH, DISTT.-HOOGHLY, PIN-712105. 2 RESPONDENT PCIT, KOLKATA-9. 3 . THE CIT(A), KOLKATA 4. 5. CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA //TRUE COPY// BY ORDER, ASSISTANT REGISTRAR, ITAT, KOLKATA