ITO, Ward-28(2), Kolkata, Kolkata V. Shri Abdul Halim, Kolkata

MA 148/KOL/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6275 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-03-2018
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 28-08-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SOURAV KUMAR
• Keywords: Tax effect

Judgement Text

M.A.NO.148/KOL/2017 A/O ITA NO.1632/KOL/2014 SHRI A BDUL HALIM A.Y.2009-10 1 IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH SMC K OLKATA [BEFORE HONBLE SHRI J.SUDHAKAR REDDY, AM & SHRI A.T.VARKEY, JM ] M.A.NO.148/KOL/2017 (A/O ITA NO.1632/KOL/2014) ASSESSMENT YEAR : 2009-10 I.T.O., WARD-28 (2) -VERSUS- SHRI ABDUL HAL IM KOLKATA KOLKATA (PAN: AABPH 5743 C) (APPELLANT) (RESPONDENT) FOR THE APPELLANT: SHRI SOURAV KUMAR, ADDL. CIT FOR THE RESPONDENT: NONE DATE OF HEARING : 09.03.2018. DATE OF PRONOUNCEMENT : 09.03.2018. ORDER PER J.SUDHAKAR REDDY, AM: BY THIS MISCELLANEOUS APPLICATION, THE REVENUE SUBM ITS THAT THE TAX EFFECT IN THIS CASE IS ABOVE THE PRESCRIBED LIMIT OF RS.10 LA KHS AND HENCE THE IMPUGNED ORDER DATED 11.04.2017 APPLYING THE CIRCULAR OF CBDT NO.2 1/2015 DATED 10.12.2015 IS A MISTAKE APPARENT ON RECORD. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE REPEATED NOTICE. HENCE WE PROCEED ON THE MATTER EX PARTE. 3. AFTER HEARING THE LD. DEPARTMENTAL REPRESENTATIV E, WE FIND THAT THE MISTAKE APPARENT ON RECORD HAS CREPT INTO THE ORDER OF THE TRIBUNAL AS THE TAX EFFECT IN THIS CASE IS ABOVE RS.10 LAKHS. HENCE WE RECALL THIS IMPUGNED ORDER. WE DIRECT THE REGISTRY TO POST THIS CASE IN DUE COURSE AND ISSUE NOTICE TO TH E ASSESSEE BY WAY OF RPAD. 4. IN THE RESULT THE MISCELLANEOUS APPLICATION OF T HE REVENUE IS ALLOWED. O RDER PRONOUNCED IN THE COURT ON 09.03.2018. SD/- SD/- [A.T.VARKEY] [ J.SUDHAKAR REDDY ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 09.03.2018. [RG SR.PS] M.A.NO.148/KOL/2017 A/O ITA NO.1632/KOL/2014 SHRI A BDUL HALIM A.Y.2009-10 2 COPY OF THE ORDER FORWARDED TO: 1.SHRI ABDUL HALIM, 28/J, EKBALPORE LANE, KHIDDERPO RE, KOLKATA-700023. 2. I.T.O..-28(2), KOLKATA. 3. C.I.T.(A)- XIV, KOLKATA 4. C.I.T-X, KOLKAT A 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER, SENIOR PRIVATE SECRETARY HEAD OF OFFICE/D.D.O, ITAT KOLKATA BENCHES