I.T.O. Wd- 11(1),Kol, Kolkata V. Mookerjee Estates Pvt Ltd, Kolkata

MA 155/KOL/2012

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1649 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 2 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-02-2014
• Appeal Filed By: Department
• Bench Allotted: B
• Assessment Year: 2005-2006
• Appeal Filed On: 03-12-2012
• Court: TRIBUNAL

Judgement Text

, B , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOL KATA () BEFORE , /AND . . . . ' '' ''# '#'# '#, $% ) [BEFORE SHRI MAHAVIR SINGH, JM & SHRI ABRAHAM P. GEORGE, AM] $& $& $& $& ' ' ' ' /M. A. NO. 155/KOL/2012 IN ' ' ' ' /IN I.T.A NO. 1688/KOL/2008 &( )* &( )* &( )* &( )*/ // / ASSESSMENT YEAR: 2005-06 INCOME-TAX OFFICER, WD-11(1), KOLKATA. VS. MOOKERJ EE ESTATES PVT. LTD. (PAN: AACCM2258H) ( $ /APPLICANT ) (,-.// RESPONDENT ) DATE OF HEARING: 21.02.2014 DATE OF PRONOUNCEMENT: 21.02.2014 $ 0 1 $ /FOR THE APPLICANT: SHRI INDRANIL BANERJEE ,-./ 0 1 $ /FOR THE RESPONDENT: SHRI P. DAM KANUNJNA, JCIT, SR . DR $2 / ORDER PER MAHAVIR SINGH, JM/ , : BY THIS MISCELLANEOUS APPLICATION, REVENUE WANTS TO RECALL THE ORDER PASSED IN ITA NO. 1688/KOL/2008 DATED 31 ST JULY, 2009 WHEREBY THE REVENUE HAS REQUESTED FOR R ECONSIDERATION OF THE ORDER OF THE ITAT. THE VERY ISSUE RAISED BY RE VENUE IN ITS MISC. APPLICATION READS AS UNDER: DEPARTMENT CONTESTED THE ISSUE BEFORE THE ITAT, KO LKATA AGAINST THE ORDER OF LD. CIT(APPEAL) . HOWEVER, HONBLE ITAT BY THEIR ORDER SUSTAINED THE ORDER OF LD. CIT(APPEAL). IN THIS CONNECTION IT MAY BE MENTIONED HERE THAT NO LAW POINT IS INVOLVED IN THIS CASE. ON THE CONTRARY , HONBLE ITAT HAS NO T APPRECIATED TO THE FACTS OF THE CASE AND THE FINDINGS PUT FORWARD BY THE A.O. THEREFORE, A MISCELLANEOUS APPLICATION IS REQUIRED TO BE FILED BEFORE THE ITAT FOR RECONSIDER ATION OF THE CASE ON THE REASONS APPENDED BELW. 1) THAT, A.O. OBTAINED DETAILS OF SERVICE CHARGES REND ERED BY THE ASSESSEE TO THE TENANTS OF THE HOUSE PROPERTY. IT IS FOUND FROM THE DETAILS OF THE SERVICE CHARGES THAT SOME EXPENSES WERE EXPRESSLY INCURRED FOR REPAIR AND MAINTENANCE OF THE HOUSE PROPERTY WHICH IN FACT NOT ALLOWABLE SEPARATELY OTHER THAN THE DEDUCTION U/S.24(C) OF THE INCOME TA X ACT AS CLAIMED BY THE ASSESSEE. 2) THAT, OBSERVATION OF THE LD. CIT(APPEAL) REGARDING EXPENSES UNDER THE HEAD REPAIR AND MAINTENANCE AS CLAIMED BY THE ASSESSEE I S LESS THAN RS. ONE LAKH IS NOT CORRECT. IN THIS CONNECTION IT MAY BE NOTED HER E THAT THE A.O. IN THE ASSESSMENT ORDER MENTIONED SOME EXAMPLE OF THE SERV ICE CHARGES IN THE FORM OF REPAIR AND MAINTENANCE CHARGES WHICH MAY BE LESS THAN RS. ONE LAKH. BUT 2 MA NO. 155/K/2012 MOOKERJEE ESTATES PVT. LTD. A. Y 2005-06 IT WAS ALSO MENTIONED THAT THE TOTAL EXPENSES ON AC COUNT OF REPAIR AND MAINTENANCE WAS RS. 12,51,822/- WHICH WAS ULTIMATEL Y DISALLOWED BY THE A.O. HOWEVER, HONBLE ITAT HAS SUSTAINED THE ORDER OF LD . CIT(APPEAL) ON THE BASIS OF OBSERVATION OF LD. CIT(APPEAL). THUS, THER E IS A MISTAKE IN THE ORDER OF HONBLE ITAT, KOLKATA IN DECIDING THE ISSUE RELY ING UPON THE OBSERVATION OF THE LD.CIT(APPEAL) THAT A.O. HAS FOUND EXPENSES ON ACCOUNT OF REPAIR AND MAINTENANCE CHARGES BELOW RS. ONE LAKH. HENCE, A MISCELLANEOUS APPLICATION IS BEING FILED B EFORE ITAT, KOLKATA FOR RECONSIDERATION OF THE CASE. PHOTOCOPY OF THE LIST OF SERVICES CHARGES ( PAGE 1 TO 66) DULY MARKED WHICH IN FACT EXPENSES ON ACCOUNT OF RE PAIR AND MAINTENANCE OF THE HOUSE PROPERTY IS ENCLOSED FOR YOUR KIND INFORMATION AND CONSIDERATION. 2. AS THE REVENUE HAS STATED IN ITS MISC. APPLICATI ON THAT THEREFORE, A MISCELLANEOUS APPLICATION IS REQUIRED TO BE FILED BEFORE THE ITAT FOR RECONSIDERATION OF THE CASE ON THE REASONS APPENDED BELOW IT MEANS REVENUE ITSELF HAS ASKED FOR RECONSIDERATION OF THE ORDER THAT MEANS REVENUE WANTS TO REVIEW OF THE ORDER. DURING THE C OURSE OF HEARING, LD. SR. DR COULD NOT POINT OUT ANY MISTAKE APPARENT FROM THE ORDER OF TH E TRIBUNAL AND SINCE WE DO NOT HAVE THE POWER TO REVIEW OF THE ORDER, THE MISC. APPLICATION FILED BY REVENUE IS DISMISSED. 3. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE REVENUE IS DISMISSED. 4. ORDER IS PRONOUNCED IN THE OPEN COURT . SD/- SD/- . . . . ' '' ''# '#'# '# , $% , (ABRAHAM P. GEORGE) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER ( 3% 3% 3% 3%) )) ) DATED : 21ST FEBRUARY, 2014 45 &6' 7 JD.(SR.P.S.) $2 0 , 8$ )9- COPY OF THE ORDER FORWARDED TO: 1 . $ /APPLICANT ITO, WARD-11(1), KOLKATA 2 ,-./ / RESPONDENT MOOKERJEE ESTATES PVT. LTD., BAKULIA HOUSE, 2, BISHU BABU LANE, KIDDERPORE, KOLKATA-23. 3 . 2& ( )/ THE CIT(A) , KOLKATA 4. 2& CIT, KOLKATA 5 . ?@ ,& / DR, KOLKATA BENCHES, KOLKATA - ,/ TRUE COPY, $2&A/ BY ORDER, ' /ASSTT. REGISTRAR .