Sri Madan Mohan Dey, Burdwan V. ITO, Ward-1(3). Burdwan, Burdwan

MA 164/KOL/2016

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 2009 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 6 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-06-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 29-11-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

M.A. NO. 164/KOL/2016 (IN C.O. N O. 127/KOL/2013) A.Y. 20 08-2009 SHRI MADAN MOHAN DEY 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA A BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT (KZ) & SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER M.A. NO. 164/KOL/2016 (ARISING OUT OF C.O. NO. 127/KOL/2013) ASSESSMENT YEAR: 2008-2009 SHRI MADAN MOHAN DEY,.............................. ..........................APPLICANT PROP. M/S. MAHAMAYA BHANDAR, NUTANGANJ, BURDWAN-713 102 [PAN: ACVPD 2869 B] -VS.- INCOME TAX OFFICER,................................ .............................RESPONDENT WARD-1(3), KOLKATA APPEARANCES BY: SHRI SOUMITRA CHOUDHURY, ADVOCATE, FOR THE APPLICAN T SHRI C.J. SINGH, JCIT, SR. D.R. , FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : JUNE 14, 2019 DATE OF PRONOUNCING THE ORDER : JUNE 14, 2019 O R D E R PER SHRI P.M. JAGTAP, VICE-PRESIDENT (KOLKATA ZONE) :- BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE TRIBUNALS COMMON ORDER DATED DECEMBER 28, 2015 , WHEREBY THE CROSS OBJECTION FILED BY THE ASSESSEE BEING C.O. NO. 127/KOL/2013 WAS DISMISSED. 2. WE HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AN D ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. IT IS OBSERV ED THAT THE CORRESPONDING APPEAL FILED BY THE REVENUE BEING ITA NO. 1975/KOL/2013 WAS DISMISSED BY THE TRIBUNAL ON ACCOUNT OF LOW TAX EFFECT BY TREATING IT AS WITHDRAWN/NOT PRESSED KEEPING IN VIEW THE CBDT C IRCULAR NO. 21/2015 DATED 10.12.2015. CONSEQUENTLY THE CROSS OB JECTION FILED BY THE ASSESSEE WAS TREATED AS INFRUCTUOUS. WE, THEREFORE, FIND NO MISTAKE APPARENT FROM RECORD IN THE ORDER OF THE TRIBUNAL D ATED DECEMBER 28, M.A. NO. 164/KOL/2016 (IN C.O. N O. 127/KOL/2013) A.Y. 20 08-2009 SHRI MADAN MOHAN DEY 2 2015 DISMISSING THE CROSS OBJECTION FILED BY THE AS SESSEE BY TREATING THE SAME AS INFRUCTUOUS. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ACCORDINGLY DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON JUNE 14, 2019 . SD/- SD/- (S.S. VISWANETHRA RAVI) (P.M. JAGT AP) JUDICIAL MEMBER VICE-P RESIDENT (KZ) KOLKATA, THE 14 TH DAY OF JUNE, 2019 COPIES TO : (1) SHRI MADAN MOHAN DEY, PROP. M/S. MAHAMAYA BHANDAR, NUTANGANJ, BURDWAN-713 102 (2) INCOME TAX OFFICER, WARD-1(3), KOLKATA (3) COMMISSIONER OF INCOME TAX (APPEALS)- , KOLK ATA/DURGAPUR (4) COMMISSIONER OF INCOME TAX -II, KOLKATA, (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.