Ingwenya Mineral Operations Pvt. Ltd., , Bengaluru V. ITO, Ward - 1(1), Kolkata , Kolkata

MA 176/KOL/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 5461 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-10-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2013-2014
• Appeal Filed On: 23-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SANKAR HALDER
• Keywords: Principle of natural justice; Period of limitation; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH D, KOLKATA [BEFORE SHRI J. SUDHAKAR REDDY, HONBLE AM & SHRI S.S. GODARA, HONBLE JM] M.A. NO. 176/KOL/2019 (A/O. ITA NO. 1170/KOL/2018) ASSESSMENT YEAR: 2013-14 INGWENYA MINERAL OPERATIONS PVT. LTD............................................................APPELLANT 209/12, 7 TH CORSS SBM COLONLY BANASHANKARI I STAGE BENGALURU KARNATAKA -560 050 [PAN: AACCI 3216 M] VS. INCOME TAX OFFICER, WARD-1(1), KOLKATA......................................RESPONDENT APPEARANCES BY: SHRI PRAKASH HEGDE, CA APPEARING ON BEHALF OF THE ASSESSEE. SHRI SANKAR HALDER, JCIT (D/R) APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : SEPTEMBER 13 TH , 2019 DATE OF PRONOUNCING THE ORDER : OCTOBER 1 ST , 2019 ORDER PER J. SUDHAKAR REDDY, AM :- BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE SUBMITS THAT A MISTAKE APPARENT ON RECORD HAS CREPT INTO THE ORDER OF THE TRIBUNAL DT. 15/03/2019, AS THE TRIBUNAL HAS NOT ADJUDICATED GROUND NO. 4. HE FURTHER SUBMITTED THAT THE ASSESSING OFFICER, IS NOT ACKNOWLEDGING THE FACT THAT THE ASSESSMENT ORDER PASSED BY HIM ON 15/03/2016 AND CONFIRMED BY THE LD. CIT(A) ON 28/03/2018, IS NO MORE GOOD IN LAW, AS THE ITAT HAD SET ASIDE THIS ORDER AND RESTORED THE MATTER BACK TO THE FILE OF THE ASSESSING OFFICER WITH CERTAIN DIRECTIONS. HE SUBMITTED THAT THE ASSESSING OFFICER IS MISINTERPRETING THE ORDER OF THE TRIBUNAL DT. 15/03/2019 AND IS ENFORCING THE DEMAND WHICH DOES NOT EXIST. HE PRAYED THAT SUITABLE ORDERS BE PASSED. 2. THE LD. D/R, ON THE OTHER HAND, OPPOSED THESE CONTENTIONS AND SUBMITTED THAT THE TRIBUNAL HAS SET ASIDE THE CASE TO THE FILE OF THE ASSESSING OFFICER FOR THE IMPUGNED ASSESSMENT YEAR AND HENCE NON DISPOSAL OF GROUND NO. 4 IS NOT A MISTAKE APPARENT ON RECORD. HE ALSO SUBMITTED THAT, THE ASSESSING OFFICER WOULD NOT HAVE MIS-INTERPRETED THE ORDER OF THE TRIBUNAL AND THAT HE IS BOUND TO PASS A CONSEQUENTIAL ORDER U/S 143(3)/254 OF THE ACT, WITHIN THE PERIOD OF LIMITATION. 3. AFTER HEARING RIVAL CONTENTIONS, WE ARE OF THE OPINION THAT THOUGH THERE IS NO MISTAKE APPARENT ON RECORD THAT HAS CREPT INTO THE ORDER OF THE TRIBUNAL. THE TRIBUNAL IN ITS ORDER HAS CANCELLED THE ORDER OF THE ASSESSING OFFICER AS CONFIRMED BY THE LD. CIT(A) ON THE GROUNDS OF NATURAL JUSTICE AND HAS RESTORED THE ENTIRE 2 M.A. NO. 176/KOL/2019 (A/O. ITA NO. 1170/KOL/2018) ASSESSMENT YEAR: 2013-14 INGWENYA MINERAL OPERATIONS PVT. LTD ISSUE OF ASSESSMENT TO THE FILE OF THE ASSESSING OFFICER. WE DO NOT SEE HOW A DEMAND ON SUCH ASSESSMENT ORDER CAN SURVIVE, SO THAT IT CAN BE ENFORCED ON AN ASSESSEE IN A SET ASIDE ASSESSMENT. THE ASSESSMENT ORDER DT. 15/03/2016, DOES NOT EXIST IN LAW. BE IT AS IT MAY, THIS IS NOT A MISTAKE APPARENT ON RECORD. AS THE JURISDICTION OF THE ASSESSING OFFICER IS BEING QUESTIONED, THE ASSESSING OFFICER IS DIRECTED TO ANSWER THESE ARGUMENTS OF THE ASSESSEE AND PASS FRESH ORDERS, IN ACCORDANCE WITH LAW AND NOT TO TREAT THE ASSESSMENT AS THAT WHICH IS NOT CANCELLED. 4. IN THE RESULT, THIS MISCELLANEOUS APPLICATION OF THE ASSESSEE IS DISMISSED. KOLKATA, THE 1 ST DAY OF OCTOBER, 2019. SD/- SD/- [S.S. GODARA] [J. SUDHAKAR REDDY] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 01.10.2019 {SC SPS} COPY OF THE ORDER FORWARDED TO: 1. INGWENYA MINERAL OPERATIONS PVT. LTD 209/12, 7 TH CORSS SBM COLONLY BANASHANKARI I STAGE BENGALURU KARNATAKA -560 050 2. INCOME TAX OFFICER, WARD-1(1), KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES