M/s Dv Re-Rolling Mills Pvt Ltd., Kolkata V. ITO, Ward-9(1), Kolkata

MA 21/KOL/2022

• Counselvise Citation: [2023] 101 COUNSELVISE.COM (IT) 9374 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 5 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-12-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 14-12-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 23-06-2022
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

M.A. 21/KOL/2022 (in ITA No. 573/KOL/2020) A.Y. 2012-2013 M/s. DV Re-Rolling Mills Pvt. Limited 1 IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member M.A. No. 21/KOL/2022 (in I.T.A. No. 573/KOL/2020) Assessment Year: 2012-2013 M/s. DV Re-Rolling Mills Pvt. Limited,.........Applicant Diamond Prestige, 41A, A.J.C. Bose Road, 8 th Floor, Room No. 801, Kolkata-700017 [PAN: AADCD6365R] -Vs.- Income Tax Officer,.................................Respondent Ward-9(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances by: Shri S. Jhajharia, A.R., , appeared on behalf of the assessee Shri B.K. Singh, JCIT, Sr. D.R., appeared on behalf of the Revenue Date of concluding the hearing : December 22, 2023 Date of pronouncing the order : December 22, 2023 O R D E R Per Rajpal Yadav, Vice-President (KZ):- The present Miscellaneous Application is directed at the instance of assessee pointing out an apparent error M.A. 21/KOL/2022 (in ITA No. 573/KOL/2020) A.Y. 2012-2013 M/s. DV Re-Rolling Mills Pvt. Limited 2 in the order of the Tribunal dated 9 th May, 2022 passed in ITA No. 573/KOL/2020. 2. Ld. Counsel for the assessee has pointed out that apart from the present Miscellaneous Application, the assessee has separately filed an appeal before the Hon’ble High Court bearing No. ITAT/234/2023 (IA No. GA/1/2023). The Hon’ble High Court has allowed the appeal of the assessee vide its order dated 10 th October, 2023 and set aside the order of the Tribunal dated 9 th May, 2022. The Hon’ble High Court has restored the appeal to its original number for deciding it on merit. 3. On the strength of the Hon’ble High Court’s judgment, ld. Counsel for the assessee submitted that in view of the above judgment, this application does not survive and it be treated as redundant. Accordingly it is dismissed. 4. In the result, the Miscellaneous Application of the assessee is dismissed. Sd/- Sd/- (Rajesh Kumar) (Rajpal Yadav) Accountant Member Vice-President (KZ) Kolkata, the 22 nd day of December, 2023 M.A. 21/KOL/2022 (in ITA No. 573/KOL/2020) A.Y. 2012-2013 M/s. DV Re-Rolling Mills Pvt. Limited 3 Copies to :(1) M/s. DV Re-Rolling Mills Pvt. Limited, Diamond Prestige, 41A, A.J.C. Bose Road, 8 th Floor, Room No. 801, Kolkata-700017 (2) Income Tax Officer, Ward-9(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 (3) Commissioner of Income Tax (Appeals)-3, Kolkata; (4) The Departmental Representative (5) Guard File TRUE COPY By order Assistant Registrar, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha/Sr. P.S.