M/s Rimjhim Construction Pvt. Ltd. , Kolkata V. ITO Ward 14(3) Kolkata , Kolkata

MA 22/KOL/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3164 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-08-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 18-08-2022
• Assessment Year: 2012-2013
• Appeal Filed On: 27-06-2022
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RANU BISWAS
• Assessee Lawyers: ANUJ MOSADDI
• Keywords: Set aside
• Section: 254(2)

Judgement Text

| आयकर अपीलीय अिधकरण ᭠यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI SANJAY GARG, HON’BLE JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, HON’BLE ACCOUNTANT MEMBER M.A. No. 22/Kol/2022 [A/o I.T.A. No.2172/Kol/2019 Assessment Year: 2012-13 M/s. Rimjhim Construction Pvt. Ltd. Diamond Heritage 16, Strand Road Room No. H523A 5 th Floor Kolkata -1 PAN : AAFCR5241J V s I.T.O., Ward-14(3), Kolkata अपीलाथᱮ/ (Appellant) ᮧ᭜ यथᱮ/ (Respondent) Assessee by : Anuj Mosaddi, A/R Revenue by : Ranu Biswas, Sr. D/R सुनवाई कᳱ तारीख/Date of Hearing : 19/08/2022 घोषणा कᳱ तारीख /Date of Pronouncement: 19/08/2022 आदेश/O R D E R PER SHRI SANJAY GARG, JUDICIAL MEMBER: The present miscellaneous application has been filed by the assessee/appellant for rectification in the order dt. 06/06/2022 passed in ITA No. 2172/Kol/2019 relevant to Assessment Year 2012-13. 2. Vide the aforesaid order of the Tribunal dt. 06/06/2022, the ex-parte order of the ld. CIT(A) was set aside and the matter was restored to the ld. CIT(A) with a direction to decide the issue afresh in accordance with law, after giving proper opportunity to the assessee to present its case. Now, through the present miscellaneous application, the assessee has pleaded that instead of the ld. CIT(A), the matter be restored to the file of the Assessing Officer as it will be difficult for the assessee to present witnesses in online proceedings. 3. We have heard the rival contentions. We do not find any error apparent on record which has crept in the order of the Tribunal dt. 06/06/2022, for exercise of our jurisdiction of rectification u/s 254(2) of the Income Tax Act, 1961. In our view, neither there is any I.T.A. No. 1845/Kol/2019 Assessment Year: 2015-16 Sunita Jain 2 error in the order nor are any such directions warranted. In view of this, there is no merit in the present miscellaneous application and the same is accordingly dismissed. 4. In the result, miscellaneous application of the assessee is dismissed. Order pronounced in the Court on 19 th August, 2022 at Kolkata. Sd/- Sd/- (GIRISH AGRAWAL) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER Kolkata, Dated 19/08/2022 *SC SrPs आदेश कᳱ ᮧितिलिप अᮕेिषत/Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant 2. ᮧ᭜यथᱮ / The Respondent 3. संबंिधत आयकर आयुᲦ / Concerned Pr. CIT 4. आयकर आयुᲦ)अपील (/ The CIT(A)- 5. िवभागीय ᮧितिनिध ,आयकर अपीलीय अिधकरण, कोलकाता/DR,ITAT, Kolkata, 6. गाडᭅ फाईल /Guard file. आदेशानुसार/ BY ORDER, TRUE COPY Assistant Registrar आयकर अपीलीय अिधकरण ITAT, Kolkata