ITO, Ward - 56(3), Kolkata, Kolkata V. Bajaj Roadways, Kolkata

MA 150/KOL/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 0191 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-12-2018
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2005-2006
• Appeal Filed On: 16-08-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SANKAR HALDER

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B, BENCH KOLKATA BEFORE SHRI A. T. VARKEY, JM & DR. A.L. SAINI, AM M.A NO.150/KOL/2018 (ARISING OUT OF I.T.A NO.1956/KOL/2016) ( / ASSESSMENT YEAR: 2005-06) ITO, WARD-56(3), KOLKATA VS. BAJAJ ROADWAYS 29B, RABINDRA SARANI, KOLKATA 700 073. ./ ./PAN/GIR NO. : AADFB 7307 G (APPELLANT) .. (RESPONDENT) APPELLANT BY : SHRI SANKAR HALDER, JCIT, SR. DR RESPONDENT BY :NONE / DATE OF HEARING : 12/10/2018 /DATE OF PRONOUNCEMENT : 07/12/2018 / O R D E R PER DR. ARJUN LAL SAINI, AM: BY WAY OF CAPTIONED APPLICATION, THE REVENUE HAS SOUGHT TO POINT OUT THAT A MISTAKE APPARENT FROM RECORD WITHIN THE MEANING OF SECTION 254(2) OF THE INCOME TAX ACT, 1961(IN SHORT THE ACT) HAS CREPT IN THE ORDER OF THE TRIBUNAL DATED 13.04.2018. 2. THE CASE OF THE REVENUE IN THIS MISCELLANEOUS APPLICATION IS THAT REVENUE HAD FILED AN APPEAL BEFORE THIS TRIBUNAL AGAINST THE ORDER OF LD. CIT(A), DATED 19.07.2016. THE ASSESSEE HAD ALSO FILED AN APPEAL BEFORE THIS TRIBUNAL AGAINST THE SAID ORDER OF LD. CIT(A), DATED 19.07.2016. THE TRIBUNAL HAD ADJUDICATED THE ASSESSEES APPEAL IN ITA NO.1956/KOL/2016 FOR ASSESSMENT YEAR 2005-06 VIDE ORDER DATED 13.04.2018. HOWEVER, THE REVENUES APPEAL AGAINST THE SAID ORDER OF LD. CIT(A) DATED 19.07.2016 HAS NOT BEEN ADJUDICATED THEREFORE, LD. DR PRAYED BEFORE THE BENCH THAT APPEAL OF THE DEPARTMENT FOR THE ASSESSMENT YEAR 2005-06 AGAINST THE SAID IMPUGNED ORDER OF LD. CIT(A) DATED 19.07.2016 SHOULD BE FIXED FOR HEARING, AS THIS CROSS APPEAL FILED BY THE DEPARTMENT GOES TO THE ROOT OF THE CAUSE MATTER. BAJAJ ROADWAYS M.A NO.150/KOL/2018 ASSESSMENT YEAR: 2005-06 PAGE | 2 3. WE HAVE PERUSED OUR LOG BOOK FOR HEARING DATED 01.02.2018 AND WE FIND THAT THE FACTS NARRATED IN THE SAID MISCELLANEOUS APPLICATION ARE CORRECT. WE ARE OF THE VIEW THAT IN THE FACTS AND CIRCUMSTANCES OF THE CASE, THERE IS A MISTAKE APPARENT ON THE BASIS OF THE RECORD OF THE TRIBUNAL. WE ARE ALSO OF THE VIEW THAT IT WOULD BE IN THE INTEREST OF JUSTICE THAT THE ORDER OF THE TRIBUNAL DATED 13.04.2018 SHOULD BE RECALLED. ACCORDINGLY, WE RECALL THE ORDER DATED 13.04.2018 FOR LIMITED PURPOSE; TO ADJUDICATE THE REVENUES APPEAL FOR THE SAME ASSESSMENT YEAR. WE DIRECT THE REGISTRY TO FIX THE CASE WHICH THE DEPARTMENT FILED ON 20.10.2016, AS REFERRED IN M.A. NO.150/KOL/2018. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE REVENUE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 07 /12/2018. SD/- (A. T. VARKEY) SD/- (DR. A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /KOLKATA; DATED 07/12/2018 RS, SR.PS / COPY OF THE ORDER FORWARDED TO : //TRUE COPY// BY ORDER ASSISTANT REGISTRAR, I.T.A.T, KOLKATA BENCHES, KOLKATA . 1. / THE APPELLANT ITO, WARD-56(3), KOLKATA 2. / THE RESPONDENT- BAJAJ ROADWAYS 3. ( ) / THE CIT(A), :KOLKATA. 4. / CIT 5. , , / DR, ITAT, KOLKATA 6. / GUARD FILE.