ITO, Ward-36(2), Kolkata, Kolkata V. Steel Trading Corporation, Kolkata

MA 145/KOL/2016

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6473 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 5 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-04-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 07-10-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAURABH KUMAR CIT LD
• Assessee Lawyers: V N DUTTA LD

Judgement Text

INCOME TAX APPELLATE TRIBUNAL A BENCH : KOLKATA BEFORE SHRI P.M. JAGTAP, AM & SHRI S.S.VISWAN ETHRA RAVI, JM M.A. NO.145/KOL /2016 [IN I.T A NO.1624/KOL/2012 A.Y : 2007-08] INCOME TAX OFFICER VS. STEEL TRADING CORPORATION WARD 36(2), KOLKATA PAN: AAVFS3019A [ APPLICANT ] [ RESPONDENT ] APPLICANT BY : SHRI SAURABH KUMAR, ADDL .CIT, LD.SR.DR RESPONDENT BY : SHRI V.N. DUTTA, ADVOCAT E, LD.AR DATE OF HEARING : 09-02-2018 DATE OF PRONOUNCEMENT : 04 -04-2018 ORDER SHRI S.S.VISWANETHRA RAVI, JM BY THIS MISCELLANEOUS APPLICATION BY THE APPLICANT REVENUE U/S. 254(2) OF THE ACT, INTENDS TO RECALL THE IMPUGNED O RDER DT. 10-02-2016 PASSED BY THIS TRIBUNAL. 2. AFTER HEARING BOTH THE PARTIES, WE FIND THAT THE CONTENTION OF THE LD.DR WAS THAT THE AO RECEIVED TWO ORDERS IN ITA NO . 1624/KOL/2017, ONE DT. 21-07-2014 AND THE OTHER DT. 10-02-2016, WHICH IS IMPUGNED BEFORE US REGARDING THE APPEAL FILED BY THE ASSESSEE. THE LD.DR CONTENDED THAT THE APPLICANT REVENUE FILED A MISC. APPLICATION TO RECTIFY THE MISTAKE APPARENT IN THE EARLIER ORDER DT. 21-07-2014 AND SU BMITTED THAT THE APPLICANT REVENUE DID NOT RECEIVE ANY ORDER PASSED IN MA NO. 63/KOL/2014 ARISING OUT OF ITA NO.1624/KOL/2012 FOR THE A.Y 2007-08. IN VIEW OF ABOVE, THE APPLICANT REVENUE IS CONFUSED BY EXISTENCE OF TWO ORDERS REGARDING THE ABOVE SAID APPEAL FILED BY THE ASSESSEE. ON PERUSAL OF THE RECORD, WE FIND THAT THE APPLICANT REVENUE F ILED MA NO. 63/KOL/2014 TO RECTIFY A MISTAKE APPARENT IN THE OR DER DT. 21-07-2014, WHICH WAS ALLOWED BY THIS TRIBUNAL VIDE ITS ORDER D T. 17-04-2015. M.A NO. 145/KOL/2016 2 THEREFORE, THE TRIBUNAL ORDER DT. 21-07-2014 IS N O MORE IN EXISTENCE CONSEQUENT UPON THE RECALLED ORDER, THE APPEAL IN I TA NO. 1624/KOL/2012 CAME UP BEFORE US FOR FRESH HEARING IN THE REGULAR COURSE AND ACCORDINGLY, IT WAS HEARD AND DISPOSED OF VIDE ORDER DT. 10-02- 2016, WHICH SHALL HAVE EFFECT AND THE APPLICANT REVENUE SHALL HAVE ACT UPO N THE SAME. IT IS ALSO NOTICED THAT THE PRESENT MISC. APPLICATION WAS FILE D WITH A DELAY OF 36 DAYS AND WE FIND NO APPLICATION SEEKING TO CONDONE THE S AME WAS FILED. WE FIND NO MERIT IN THE PLEA OF THE APPLICANT REVENUE AND THE MISC. APPLICATION NO. 145/KOL/2016 IS DISMISSED. 3. IN THE RESULT, THE MISC. APPLICATION FILED BY T HE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 04-04-2018 SD/- SD/- P.M. JAGTAP S.S.VISWANETHRA RAVI ACCOUNTANT MEMBER JU DICIAL MEMBER DATED 04-04-2018 COPY OF THE ORDER FORWARDED TO: 1 . APPLICANT/REVENUE : INCOME TAX OFFICER, WARD 36(2), 18 RABINDRA SARANI, KOLKATA-1. 2 RESPONDENT/ASSESSEE: M/S. STEEL TRADING CORPORATION P-22 SWALLOW LANE, KOLKATA-1. 3 . CIT, 4 . CIT(A), 5 . DR, KOLKATA BENCHES, KOLKATA **PP/SPS TRUE COPY BY ORDER, SR.PS, H.O.O ITAT,KOL