M/s Sree Krishna Gyanodaya Flour Mills P. Ltd, Kolkata V. PCIT, CENTRAL, KOLKATA-2, Kolkata

MA 150/KOL/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5897 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-11-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 25-10-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: T VARKEY JUDIC IA L M EMBER

Judgement Text

, B , IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH B KOLKATA BEFORE SHRI ABY. T. VARKEY, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER (MISC. APPLICATION) M.A.NO.150/KOL/2016 (ARISING OUT ITA NO.1008/KOL/2016) / ASSESSMENT YEAR:2012-13 M/S SREE KRISHNA GYANODAYA FLOUR MILLS PVT.LTD., 15B, EVEREST HOUSE, 46C, CHOWRINGHEE ROAD, KOLKATA-71 [ PAN NO.AAHCS 8774 P ] / V/S . PR. COMMISSIONER OF INCOME TAX, CENTRAL, KOLKATA-2, AAYAKAR BHAVAN POORVA, 110, SHANTIPALLY, KOLKATA-107 (ORIGINAL APPELLANT) (ORIGINAL R ESPONDENT) (APPLICANT) .. (RESPONDENT) / BY APPELLANT NONE (APPLICATION) !' / BY RESPONDENT SHRI SAURABH KUMAR, ADDL. CIT-DR / DATE OF HEARING 22-09-2017 / DATE OF PRONOUNCEMENT 08-11-2011 / ORDER PER WASEEM AHMED, ACCOUNTANT MEMBER:- THIS MISCELLANEOUS APPLICATION (MA) IS FILED BY THE ASSESSEE SEEKING RECALL OF TRIBUNAL ORDER PASSED IN ITA NO.1008/KOL/ 2016 DATED16.03.2016. 2. AT THE TIME OF HEARING NONE APPEARED ON BEHALF O F ASSESSEE BUT AN APPLICATION FOR ADJOURNMENT WAS FILED ON THE GROUND THAT THE LD. AR APPEARING ON BEHALF OF ASSESSEE IS OUT OF STATION ON THE DATE OF HEARING. HOWEVER, THE SAME WAS REJECTED AND IT WAS DECIDED TO HEAR THE MA AFTER HEARING THE LD. DR. 3. THE LD. AR FOR THE ASSESSEE IN ITS MA SUBMITTED THAT THE ASSESSEE HAS NOT FILED ANY APPLICATION FOR WITHDRAWAL OF APPEAL ON THE DATE OF HEARING. AS SUCH ON THE DATE OF HEARING THE GROUNDS RAISED BY A SSESSEE WERE ARGUED IN MA NO150/KOL/2016 M/S SREE KRISHNA GYANODAYA FLOUR MILLS PVT. LTD. V . PR. CIT C.C KOL-2 PAGE 2 DETAILS. THUS, THE FINDING OF HON'BLE TRIBUNAL THAT ASSESSEE WAS WITHDRAWN ITS APPEAL IS NOT CORRECT. ACCORDINGLY, AN APPARENT MIS TAKEN HAS OCCURRED IN THE ORDER PASSED BY TRIBUNAL ON 16.09.2016 AND PRAYED B EFORE THE BENCH TO RECALL THE ORDER PASSED BY TRIBUNAL. LD. DR RAISED NO OBJE CTION IF ORDER OF HONBLE ITAT IS RECALLED. 4. WE HAVE HEARD LD. DR AND PERUSED THE MATERIAL AV AILABLE ON RECORD. AT THE OUTSET, IT WAS OBSERVED THAT THE APPEAL WAS DUL Y ARGUED BY LD. AR ON MERIT. THEREFORE, WE FIND AN APPARENT MISTAKE OCCUR RED IN THE ORDER PASSED BY THE HONBLE TRIBUNAL. WE, THEREFORE, ARE RECALLING THE ORDER PASSED DATED 16.03.2016 AFTER KEEPING IN VIEW OF THE PROVISION O F RULE 24 OF THE APPELLATE TRIBUNAL RULES, 1963 AND RESTORE THE APPEAL AT ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO FIX THE SAME FOR HEARING BE FORE REGULAR BENCH IN DUE COURSE UNDER INTIMATION TO BOTH THE PARTIES. 5. IN THE RESULT, MA OF ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 08/10/201 7 SD/- SD/- ( () ( () (ABY T. VARKEY) (WASEE M AHMED) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) KOLKATA, *DKP *- 08 / 11 /201 6 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-M/S SREE KRISHNA GYANODAYA FLOUR MILLS, PVT. LTD. 15B, EVEREST HOUSE, 46C, CHOWRINGHEE ROAD,KOLKATA-71 2. !' /RESPONDENT-PR. COMMISSIONER OF INCOME TAX, CENTRAL , KOLKTA-2, AAAKAR BHAVAN, POORVA, 110, SHNT IPALLY, KOLKTA-107 3. 5 6 / CONCERNED CIT 4. 6- / CIT (A) 5. !5, 5, KOLKATA / DR, ITAT, KOLKATA 6. / GUARD FILE. BY ORDER/ , /TRUE COPY/ SR. PRIVATE SECRETARY HEAD OF OFFICE/DDO 5,