ITO, Ward - 27(2) , Haldia V. Shri Kamal Nayak , Purba Medinipur

MA 17/KOL/2021

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4980 (ITAT-KOLKATA)
• Duration Of Justice: 10 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-03-2022
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 15-04-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: RANU BISWAS
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA [Before Shri Aby.T.Varkey, JM & Shri Rajesh Kumar, Accountant Member] M.A. No. 17/Kol/2021 (Arising out of I.T.A. No. 2166/Kol/2018) Assessment Year : 2012-13 ITO, Ward-27(1), Haldia Vs. Shri Kamal Nayak (PAN: ABHPN 1317 N) Appellant Respondent Date of Hearing 11.03.2022 Date of Pronouncement 15.03.2022 For the Appellant None For the Respondent Smt. Ranu Biswas, Addl. CITDR ORDER Per Shri Rajesh Kumar, AM: This miscellaneous application is preferred by the revenue against the order of the Tribunal dated 21.10.2020 for the assessment year 2012-13 passed in ITA No. 2166/Kol/2018. 2. At the time of hearing when the miscellaneous application was called for hearing, neither the assessee nor the authorized representative of the assessee appeared before us to attend the hearing. We are, therefore, deciding the application after hearing the ld DR and considering the merits of the case. 3. The Ld. DR submitted before the Bench that the tax involved in this case is Rs. 55,30,761/- and is not covered by the CBDT Circular No. 17/2019 dated 8.8.2019. The Ld. DR prayed before the Bench that the said ITA No. 2166/Kol/2018 has wrongly been dismissed for low tax effect and therefore the order passed by the tribunal may kindly be recalled and posted for hearing before the regular bench. 2 MA No. 17/Kol/2021 (Arising out of ITA No. 2166/Kol/2018 AY: 2012-13 Shri Kamal Nayak 4. After hearing the Ld. DR and perusing the facts on records before us, we observe that the tax effect in this case is more than Rs. 50 lakhs and therefore the said appeal is not covered by the CBDT Circular No. 17/2019 dated 8.8.2019 and is being recalled. Accordingly we recall the order dated 21.10.2020 passed by the Co-ordinate Bench and direct the Registry to post the same for hearing on 5.4.2022 before the regular bench. 5. In the result, the miscellaneous application of the revenue is allowed. Order is pronounced in the open court on 15 th March, 2022 Sd/- Sd/- (A.T.Varkey) (Rajesh Kumar) Judicial Member Accountant Member Dated: 15 th March, 2022 SB, Sr. PS Copy of the order forwarded to: 1. Appellant- ITO, Ward-27(1), Haldia 2. Respondent – Shri Kamal Nayak, Khadal, Gobra, Old Digha, P.O.-Contai, Purba Medinipur-721424 3. The CIT(A)-National Faceless Appeal Centre (NFAC) 4. Pr. CIT- , Kolkata 5. DR, Kolkata Benches, Kolkata (sent through e-mail) True Copy By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata