Haldia Petrochemicals Ltd., Kolkata V. ACIT, Circle - 8, Kolkata

MA 221/KOL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 3854 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-02-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2003-2004
• Appeal Filed On: 03-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH A, KOLKATA BEFORE SH. P.M.JAGTAP, VICE PRESIDENT & SH.S.S.VISWANETHRA RAVI, JUDICIAL MEMBER M.A.NO.-221/KOL/2018 [IN ITA NO.1533/KOL/2015] (ASSESSMENT YEAR-2004-05) ORDER PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE INTENDS TO RECALL THE ORDER DATED 06.07.2018 PASSED BY THIS TRIBUNAL. 2. THE CONTENTION OF THE LD.AR IS THAT DURING THE COURSE OF ARGUMENTS IN ITA NO.1533/KOL/2015 ON 09.05.2018, ADDITIONAL GROUNDS RAISED BY THE ASSESSEE WERE SOUGHT TO BE WITHDRAWN AND ACCORDINGLY THIS TRIBUNAL PROCEEDED TO HEAR THE MAIN GROUNDS. HE CONTENDED THAT THERE IS A MISTAKE IN THE ORDER OF THIS TRIBUNAL IN ADJUDICATING THE ADDITIONAL GROUNDS AND PRAYED TO RECALL THE ORDER DATED 06.07.2018. ON PERUSAL OF THE RECORD, WE FIND THAT THE ASSESSEE FILED AN APPLICATION DATED 20.09.2017 RAISING ADDITIONAL GROUNDS. DURING THE COURSE OF HEARING ON 09.05.2018, IT APPEARS TO HAVE MADE SUBMISSIONS IN RESPECT OF ADDITIONAL GROUNDS AND THE RECORD SHOWS THAT THIS BENCH MADE ENDORSEMENT ON THE ADDITIONAL GROUNDS AS WITHDRAWN. BUT, HOWEVER, THIS TRIBUNAL ADJUDICATED THE SAID GROUNDS IN ITS ORDER DATED 06.07.2018 AND IT IS A MISTAKE APPARENT ON RECORD AND IT IS M/S. HALDIA PETROCHEMICALS LTD., 1, AUKLAND PLACE, KOLKATA-700017. PAN - AAACH7360R VS ACIT, CIRCLE-8, KOLKATA/DCIT, CIRCLE-11(1), KOLKATA. (APPELLANT) (RESPONDENT) APPELLANT BY SH. HARAKAMAL CHAKRABARTY, SR. G.M. RESPONDENT BY SH.SHANKAR KUMAR HALDER, JCIT SR DR DATE OF HEARING 25.01.2019 DATE OF PRONOUNCEMENT 01.02.2019 M.A.NO.-221/KOL/2018 [IN ITA NO.1533/KOL/2015] (ASSESSMENT YEAR-2004-05) PAGE | 2 LIABLE TO BE RECTIFIED. ACCORDINGLY, THE ORDER DATED 06.07.2018 PASSED IN ITA NO.1533/KOL/2015 FOR AY 2004-05 IS RECTIFIED AS UNDER:- PARAS 3, 4, 5 & 6 STAND DELETED. THE ADDITIONAL GROUND RAISED BY THE ASSESSEE IS PERMITTED TO BE WITHDRAWN AND ACCORDINGLY, ADDITIONAL GROUNDS RAISED BY THE ASSESSEE DISMISSED AS WITHDRAWN. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED AS INDICATED ABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON 01.02.2019. SD/- SD/- (P.M.JAGTAP) (S.S.VISWANETHRA RAVI) VICE PRESIDENT JUDICIAL MEMBER [ DATE:- 01.02.2019 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT- M/S. HALDIA PETROCHEMICALS LTD., 1, AUKLAND PLACE, KOLKATA-700017. 2. RESPONDENT- ACIT, CIRCLE-8, KOLKATA/DCIT, CIRCLE-11(1), KOLKATA. 3. CIT-KOLKAT A 4. CIT(APPEALS)-KOLKATA 5. DR: ITAT -KOLKATA BENCHES BY ORDER AR/H.O.O ITAT, KOLKATA