M/s. Maa Tara Transport Co., Burnpur V. I.T.O., Ward - 2(2), Asansol, Asansol

MA 155/KOL/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 3986 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-11-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 13-09-2019
• Assessment Year: 2011-2012
• Appeal Filed On: 12-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: DR BARSAN CHATTERJEE
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH SMC KOLKATA BEFORE SHRI S.S, GODARA, JUDICIAL MEMBER (MISC. APPLICATION) M.A.NO.155/KOL/2019 (ARISING OUT ITA NO.206/KOL/2018) / ASSESSMENT YEAR:2011-12 MAA TARA TRANSPORT CO. GOURANGA SEN SARANI, RADHANAGAR ROAD, BURNPUR, DIST. PASCHIM BARDHAMAN, PIN-713325 [ PAN NO.AAMFM 3326 ] / V/S . INCOME TAX OFFICER, WARD-2(2), PARMER BUILDING, 54, G.T. ROAD, ASANSOL-4 /APPELLANT .. /RESPONDENT /BY APPELLANT DR. BARSAN CHATTERJEE, AR /BY RESPONDENT SHRI SUPRIYO PAL, JCIT-SR-DR ' /DATE OF HEARING 18-10-2019 ' /DATE OF PRONOUNCEMENT 08-11-2019 /O R D E R THIS ASSESSEES MISCELLANEOUS APPLICATION FILED U/ S 254(2) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT SEEKS TO RECALL / REC TIFY TRIBUNALS ORDER DATED 28.12.2018 DISMISSING ITS YET ANOTHER MISCELLANEOUS APPLICATIO N MA NO.206/KOL/2018 SEEKING RECTIFICATION THE MAIN ORDER DATED 28.09.2018. HEARD DR. CHATTERJEE AND MR. PAL REPRESENTING ASSES SEE AND REVENUE RESPECTIVELY. 2. SUFFICE TO SAY, IT TRANSPIRES AT THE OUTSET THAT THE ASSESSEES INSTANT MISCELLANEOUS APPLICATION SEEKS TO RECALL YET ANOTH ER ORDER DATED 28.12.2018 PASSED IN EARLIER MISCELLANEOUS APPLICATION (SUPRA) ITSELF. T HERE IS NO PROVISION IN THE ACT MA NO.155/KOL/2019 M/S MAA TARA TRANSPORT CO. VS. ITO WD-2(2) , ASL. PAGE 2 ENABLING ANY OF THE PARTY TO INVOKE SEC. 254(2) JUR ISDICTION TIME AND AGAIN. IN SUCH A FACTUAL BACKGROUND, I DECLINE THE INSTANT MISCELLAN EOUS APPLICATION AS NOT MAINTAINABLE. 3. THIS ASSESSEES MISCELLANEOUS APPLICATION IS DIS MISSED. ORDER PRONOUNCED IN OPEN COURT ON 08/11/2018 SD/- (S.S. GODARA) JUDICIAL MEMBE R KOLKATA, *DKP/SR.PS & - 08/11/2018 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-M/S MAA TARA TRANSPORT CO. GOURANGA SEN SARANI, RADHANAGAR BURNPUR, DIS T.PASCHIM BARDHAMAN, PIN-713325 2. /RESPONDENT-INCOME TAX OFFICER, WARD-2(2), PARMER B UILDING, 54, G.T. RD. ASANSOL-4 3. ) * / CONCERNED CIT 4. * - / CIT (A) 5. ) , ' ) / DR, ITAT, KOLKATA 6. / GUARD FILE. BY ORDER/ , /TRUE COPY/ ' ),