ITO, Ward - 1(3), Asansol V. Naresh Kumar Chaparia, Burdwan

MA 2/KOL/2019

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 5439 (ITAT-KOLKATA)
• Duration Of Justice: 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-02-2019
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 03-01-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ROBIN CHAUDHUR Y
• Assessee Lawyers: T P ROY

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA SMC BENCH, KOLKATA (BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER) M.A. NO. 02/KOL/2019 A/O ITA NO. 620/KOL/2018 ASSESSMENT YEAR: 2012-13 NARESH KUMAR CHAPARIA.............................................APPELLANT PROP- CALCUTTA DELHI TRANSPORT NEAMATPUR DIST: BURDWAN, PIN-713359, W.B [PAN : ACJPC 6094 N] ITO, WARD-1(3), KOLKATA........................RESPONDENT APPEARANCES BY: SHRI T.P. ROY, ADVOCATE, APPEARED ON BEHALF OF THE APPELLANT SHRI ROBIN CHOUDHURY, ADDL. CIT, SR. D/R. APPEARING ON BEHALF OF THE RESPONDENT. DATE OF CONCLUDING THE HEARING : JANUARY 25 TH , 2019 DATE OF PRONOUNCING THE ORDER : FEBRUARY 1 ST , 2019 ORDER PER J. SUDHAKAR REDDY, AM :- BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE SUBMITS THAT GROUND NO.5 WAS NOT ADJUDICATED BY THE TRIBUNAL IN ITS ORDER DATED 5 TH OCTOBER, 2018 AND HENCE A MISTAKE APPARENT ON RECORD HAS CREPT INTO THE ORDER OF THE TRIBUNAL. 2. THE LD. DR COULD NOT CONTROVERT THE SUBMISSIONS OF THE ASSESSEE. 3. AFTER PERUSING THE RECORD, WE FIND THAT GROUND NO.5 HAS NOT DISPOSED OFF BY THE TRIBUNAL. THE GROUND NO.5 READS AS FOLLOWS: 5. FOR THAT THE LD. COMMISSIONER OF INCOME TAX (APPEALS) HAS NOT BEEN JUSTIFIED IN CONFIRMING ADDITION OF CREDIT BALANCE RS.19,08,494.00 IN BOOKS OF IMPEX FERROTECH LTD. PERTAINING TO THE ASSESSEE WHEN THE ASSESSEE REPEATEDLY STATED THAT HE HAD NO TRANSPORT WORK WITH IMPEX FERROTECH LTD FOR THE A.Y 2012-13, NOT HAD HE RECEIVED ANY PAYMENT FROM THE SAME IN LIEU OF TRANSPORT WORK IN ANY BANK ACCOUNT THE SAID PERIOD AND ALSO THE REMAND REPORT BY LD. A.O NO.ITO/W-1(3)/ASL/AESPC9803M/2017-18/175 DATED 25/08/2017 SPECIFICALLY STATES THAT IN SPITE OF LETTERS AND SERVED TWICE UPON DIRECTORS OF IMPEX FERROTECH LTD NO RESPONSE WAS RECEIVED AND NO CONCLUSION CAN BE DRAWN UPON THE ADDITION. 4. HENCE, WE RECALL THIS ORDER OF THE ITAT TO THE LIMITED EXTENT FOR DISPOSING OFF GROUND NO.5 STATED ABOVE AS THE TRIBUNAL HAS NOT DISPOSED OFF THIS GROUND AND CONSEQUENTLY, A MISTAKE APPARENT FROM THE RECORD HAS OCCURRED WHICH REQUIRES 2 NARESH KUMAR CHAPARIA M.A. NO. 02/KOL/2019 ASSESSMENT YEAR: 2012-13 RECTIFICATION. THE REGISTRY IS DIRECTED TO POST THE CASE AFRESH FOR HEARING IN DUE COURSE AND ISSUE NOTICE TO BOTH PARTIES. 5. IN THE RESULT, THIS MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. KOLKATA, THE 1 ST DAY OF FEBRUARY, 2019. SD/- [ J. SUDHAKAR REDDY ] ACCOUNTANT MEMBER DATED : 01.02.2019 {RS, SR.PS} COPY OF THE ORDER FORWARDED TO: 1. NARESH KUMAR CHAPARIA 2. ITO, WARD-1(3), KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. //TRUE COPY// BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES