M/s Carnation Industries Ltd., Kolkata V. ITO, WD3(1), KOLKATA, Kolkata

MA 15/KOL/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2612 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-12-2014
• Appeal Filed By: Assessee
• Bench Allotted: B
• Next Hearing Date: 01-08-2014
• Assessment Year: 2003-2004
• Appeal Filed On: 08-05-2014
• Court: TRIBUNAL
• Assessee Lawyers: J M THARD

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH B , KOLKATA [BEFORE HON BLE SRI MAHAVIR SINGH , J M & HON BLE SRI SHAMIM YAHYA, A M ] M.A.NO.15 /KOL/2014 A/O ITA NO. 795 / KOL/201 2 ASSESSMENT YEAR : 2003 - 04 ( A PPELLANT ) (RESPO NDENT) CARNATION INDUSTRIES LTD. - VERSUS - I.T.O., WARD - 3(1 ), KOLKATA KOLKATA (PAN: AABCC 0379 E) FOR THE APPELLANT : SHRI J.M.THARD,ADVOCATE FOR THE RESPONDENT : SHRI PRAKASH N ATH BARNWAL, JCIT DATE OF HEAR ING : 05.12 .2014. DATE OF PRONOUNCEMENT : 05.12 .2014. ORDER PER SHRI SHAMIM YAHYA, AM BY WAY OF THIS MISCELLANEOUS APPLICATION FILED THE ASSESSEE SEEKS RECALL OF THE ORDE R OF THIS TRIBUNAL IN ITA NO.795/KOL/2012 VIDE ORDER DATED 02.04.2014 FOR A.YR. 2 003 - 04. 2. WE HAVE HEARD BOTH THE COUNSEL AND PERUSE D THE RECORDS. THE ISSUE IN THE APPEAL PERTAINS TO DELETION OF PENALTY U/S 271(1)(C) OF THE ACT BY THE LD. CIT(A) AMOUNTING TO RS.12,75,015/ - . IN THIS ORDER THE TRIBUNAL HAD OBSERVED THAT THE LD. CIT(A) HAS DELETED THE ADDITION ON A TOTAL DIFFERENT ASPECT AND HAS REFERRED TO CASE LAWS WHICH IS NOT APPLICABLE. THE TRIBUNAL HAD REMITTED THE ISSUE BACK TO THE FILE OF LD.CIT(A) TO DECIDE THE ISSUE AFRESH. 3. NOW THE ASSESSEE HAS FILED A MISCELLANEOUS APPLI CATION. LD.COUNSEL OF THE ASSESSEE SUBMITTED THAT IN THE COURSE OF HEARING THE BENCH HAS GIVEN AN IMPRESSION THAT THE APPEAL OF THE D EPARTMENT SHOULD BE DISMISSED. HENCE IT IS NOW PLEADED THAT T HE LD. AR DID NOT GET ANY OPPORTUNITY TO EXPLAIN/ARGUE THE CAS E. HENCE HE SUBMITTED THAT THE SAID ORDER SHOULD BE RECALLED AND THE ASSESSEE BE GIVEN AN OPPORTUNITY TO M.A..NO.15/ KOL/2014 IN ITA NO .795/KOL/2012 CARNATION INDUSTRIES LIMITED A.YR. 2 003 - 04 2 CANVASS THE CASE PROPERLY. THE LD. DR, ON THE OTHER HAND, SUBMITTED THAT THERE IS NO MISTAKE APPARENT IN THE ORDER OF THE TRIBUNAL. 4. UPON CAREFUL CO NSIDERATION WE NOTE THAT THE TRIBUNAL HAS ONLY REMITTED THE MATTER BACK TO THE FILE OF THE LD. CIT(A) ON FINDING THAT THE BASIS OF THE LD.CIT(A) S DELETION WAS NOT RELEVANT. NOW THE ASSESSEE S COUNSEL HAS SUBMITTED THAT BECAUSE OF THE IMPRESSION GIVEN BY T HE BENCH THAT REVENUE S APPEAL WILL BE DISMISSED HE HAD NO OPPORTUNITY TO EXPLAIN/ARGUE THE CASE. IN THE LIGHT OF THE AFORESAID IN OUR CONSIDERED OPINION INTEREST OF JUSTICE WILL BE SERVED IF THE SAID ORDER IS RECALLED AND THE ASSESSEE IS GIVEN AN OPPORTUN ITY TO CANVASS THE CASE PROPERLY. IN THIS VIEW OF THE MATTER WE RECALL OUR AFORESAID ORDER IN THIS CASE. THE REGISTRY IS DIRECTED TO FIX THE CASE FOR HEARING AFRESH IN THE NORMAL COURSE. 5. IN THE RESULT THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE STANDS ALLOWED. ORDE R PRONOUNCE D IN THE OPEN COURT ON 05.12 .2014. SD/ - SD/ - [ MAHAVIR SINGH ] [ SHAMIM YAHYA ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATE: 05.12 .2014. R.G.(.P.S.) COPY OF THE ORDER FORWARDED TO: 1 . M/S.CARNATION INDUSTRIES LTD., 222, A.J.C.BOSE ROAD, KOLKATA - 700017. 2 I.T.O., WARD - 3(1 ), KOLKATA 3 . CIT - (A) - I , KOLKATA 4.CIT - I , K OLKATA 5. DR, KOLKATA BENCHES, KOLKATA TRUE COPY, BY ORDER, ASST. REGISTRAR , ITAT, KOLKATA BENCHES M.A..NO.15/ KOL/2014 IN ITA NO .795/KOL/2012 CARNATION INDUSTRIES LIMITED A.YR. 2 003 - 04 3