Maa Tara Transport Co., Burnpur V. I.T.O., Ward - 2(2), , Asansol

MA 206/KOL/2018

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 8171 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-12-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 05-11-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DR ITAT KOLKATA GUARD FILE; REPAIR MAINT ENANCE CHARGES OF; TO LAC
• Assessee Lawyers: TRUE COPY
• Section: 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH SMC KOLKATA BEFORE SHRI S.S, GODARA, JUDICIAL MEMBER MA NO.206/KOL/2018 (A/O ITA NO.1273/KOL/2018 ASSESSMENT YEAR:2011-12 MAA TARA TRANSPORT CO. GOURANGA SEN SARANI. RADHANAGAR ROAD. BURNPUR. DIST. PASCHIM BARDHAMAN, PIN-713325 [ PAN NO.AAMFM 3326 ] / V/S . INCOME TAX OFFICER, WARD-2(2), PARMER BUILDNG, 54, G.T. ROAD, ASANSOL-4 /APPLICANT .. /RESPONDENT /APPLICANTE DR. BARSAN CHATTERJEE, ASSESSEE /BY RESPONDENT SHRI C.J. SINGH, ADDL-CIT-DR /DATE OF HEARING 21-12-2018 /DATE OF PRONOUNCEMENT 28-12-2018 /O R D E R THIS ASSESSEES MISCELLANEOUS PETITION FILED U/S 2 54(2) OF THE INCOME TAX APPELLATE TRIBUNAL ACT, 1963, IN SHORT THE ACT SEEKS TO MODIFY / RE-CALL TRIBUNALS ORDER DATED 28.09.2018 PARTLY RESTRICTIN G BOTH THE LOWER AUTHORITIES ACTION DISALLOWING TRANSPORT HIRE CHARGES AND REPAIR MAINT ENANCE CHARGES OF 14,94,913/- AND 2,31,590/- TO 5 LAC AND 1 LAC; RESPECTIVELY. HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. IT IS VEHEMENTLY CONTENDED AT THE ASSESSEES BEH EST THAT THE TRIBUNALS ABOVE ORDER HAS NOT TAKEN INTO CONSIDERATION ALL THE RELE VANT FACTS AND CIRCUMSTANCES WHILST PARTLY AFFIRMING BOTH THE LOWER AUTHORITIES ACTION . I FIND NO MERIT IN ASSESSEES CONTENTIONS. IT APPEARS TO BE A CASE OF AN ESTIMATE D DISALLOWANCE ONLY WHEREIN THE MA NO.206/KOL/2018 M/S MAA TARA TRANSPRT CO. VS. ITO WD-2(2 ), ASL. PAGE 2 ASSESSEE HAS SUCCEEDED IN GETTING PART RELIEF IN TO TALITY OF FACTS AND CIRCUMSTANCES. SUCH AN ESTIMATION BASED ON PECULIAR FACTS AND CIRC UMSTANCES; IN MY CONSIDERED OPINION, CANNOT BE TAKEN AS AN INSTANCE OF AN ERROR APPARENT ON THE FACT OF RECORD. THE ASSESSEE FAILS IN ITS ARGUMENTS IN SUPPORT OF INSTA NT MISCELLANEOUS PETITION FOR THIS PRECISE REASON ALONE. 3. THIS ASSESSEES MISCELLANEOUS PETITION IS DISMIS SED. ORDER PRONOUNCED IN OPEN COURT ON 28 /12/2018 SD/- (S.S. GODARA) JUDICIAL MEMBE R KOLKATA, *DKP/SR.PS - 28/12/2018 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-M/S MAA TARA TRANSPORT CO. GOURANGA SEN SARANI, RADHANA- GAR ROAD, B URNPUR, DIST. PASCHIM BHARHAMAN PIN-713325 2. /RESPONDENT-ITO WARD-2(2), PARMER BUILDNG, 54, G.T. RODA,ASANSOL-4 3. ' % / CONCERNED CIT 4. % - / CIT (A) 5. & ))' , ' / DR, ITAT, KOLKATA 6. + / GUARD FILE. BY ORDER/ , /TRUE COPY/ / ',