M/s. Jaagrit Fashions Pvt. Ltd., , Kolkata V. ITO, Ward - 15(3) , Kolkata

MA 167/KOL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 2933 (ITAT-KOLKATA)
• Duration Of Justice: 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-08-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 07-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SANKAR HALDER
• Assessee Lawyers: S M SURANA
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA SMC BENCH, KOLKATA [BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER] M.A. NO. 167/KOL/2019 A/O. I.T.A. NO. 2478/KOL/2018 ASSESSMENT YEAR: 2013-14 M/S. JAAGRIT FASHIONS PVT LTD........APPELLANT R.NO. 302 12A, LORD SINHA ROAD KOLKATA 700 071 [PAN : AACCJ 6510 B] INCOME TAX OFFICER, WARD-15(3), KOLKATA..............................................................RESPONDENT APPEARANCES BY: SHRI S.M. SURANA, ADVOCATE, APPEARED ON BEHALF OF THE ASSESSEE. SHRI SANKAR HALDER, JCIT SR. D/R, APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : AUGUST 23 RD , 2019 DATE OF PRONOUNCING THE ORDER : AUGUST 30 TH , 2019 O R D E R PER J. SUDHAKAR REDDY :- BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE SUBMITS THAT A MISTAKE APPARENT ON RECORD HAS CREPT INTO THE ORDER OF THE TRIBUNAL, AS THE ASSESSEE HAS RELIED ON THE DECISION OF THE BANGALORE A BENCH OF THE TRIBUNAL IN THE CASE OF M/S CYBER PARK DEVELOPMENT & CONSTRUCTION LTD., VS THE DEPUTY COMMISSIONER OF INCOME TAX IN I.T.A. NO.266(BANG.)/2011; ASSESSMENT YEAR : 2006-07, ORDER DT. 28-12-2011 , AND WHEREAS THIS BENCH HAD SET ASIDE THE ISSUE TO THE FILE OF THE ASSESSING OFFICER BY REFERRING TO THE ORDER OF THE ACIT VS. MAHANADI COALFIELDS IN ITA NO. 325/CTK/2013 ASSESSMENT YEAR 2009-10 ORDER DT. 19/03/2018 , WHICH WAS NOT CITED BY ANY OF THE PARTIES . THUS, IT WAS SUBMITTED THAT THE ORDER SHOULD BE RECALLED. 2. AFTER HEARING RIVAL CONTENTIONS, WE ARE OF THE CONSIDERED OPINION THAT THERE IS NO MISTAKE APPARENT ON RECORD REQUIRING RECTIFICATION. THE TRIBUNAL HAS DISCUSSED THE CASE-LAW CITED BY THE ASSESSEE AND FOUND THAT THE CUTTACK BENCH OF THE ITAT HAD ALSO TAKEN A VIEW ON THE MATTER. DURING THE COURSE OF ARGUMENTS, THE LD. COUNSEL FOR THE ASSESSEE HAS NOT DEMONSTRATED AS TO HOW THE DECISION OF THE BANGALORE BENCH OF THE TRIBUNAL WILL NOT APPLY TO THE FACTS OF THE CASE. THE ORDER WAS SET ASIDE TO THE FILE OF THE ASSESSING OFFICER AS THE TERMS OF THE LEASE DEED NEEDED TO BE EXAMINED AND THE PROPOSITIONS OF LAW LAID DOWN IN THE CASE LAW CITED WOULD APPLY TO THE FACTS OF THE CASE. HENCE, IN MY VIEW, THE APPARENT ON RECORD WHICH CALLS FOR RECTIFICATION. 3. IN THE RESULT, THIS MISCELLANEOUS APPLICATION OF THE ASSESSEE IS DISMISSED. KOLKATA, THE DATED : 30.08.2019 {SC SPS} C OPY OF THE ORDER FORWARDED TO: 1. M/S. JAAGRIT FASHIONS PVT LTD R.NO. 302 12A, LORD SINHA ROAD KOLKATA 700 071 2. INCOME TAX OFFICER, WARD- 15(3), KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. 2 TO THE FACTS OF THE CASE. HENCE, IN MY VIEW, THE RE IS NO MISTAKE APPARENT ON RECORD WHICH CALLS FOR RECTIFICATION. IN THE RESULT, THIS MISCELLANEOUS APPLICATION OF THE ASSESSEE IS DISMISSED. KOLKATA, THE 30 TH DAY OF AUGUST, 2019. SD/- [ J. SUDHAKAR REDDY] ACCOUNTANT MEMBER OPY OF THE ORDER FORWARDED TO: M/S. JAAGRIT FASHIONS PVT LTD 15(3), KOLKATA 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES M.A. NO. 167/KOL/2019 A/O. I.T.A. NO. 2478/KOL/2018 ASSESSMENT YEAR: 2013-14 M/S. JAAGRIT FASHIONS PVT LTD RE IS NO MISTAKE IN THE RESULT, THIS MISCELLANEOUS APPLICATION OF THE ASSESSEE IS DISMISSED. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES