Shri Kamal Kumar Ghosh (Deceased), represented by L/H Sri Amal Kr. Ghosh , Kolkata V. ITO, Ward - 40(1), Kolkata

MA 228/KOL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 4958 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-02-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 22-11-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DHRUBAJYOTI RAY J
• Assessee Lawyers: MIHIR BANDYOPADHYAY
• Section: 254(2)

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH C KOLKATA BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT, MEMBER AND SHRI S.S.GODARA JUDICIAL MEMBER (MISC. APPLICATION) M.A.NO.228/KOL/2019 (ARISING OUT MA NO.225/KOL/2018 IN CONNECTION WITH ITA NO.254/KOL/2017 ) / ASSESSMENT YEAR:2011-12 SHRI KAMAL KUMAR GHOSH (DECEASED) L/H SRI AMAL KR. GHOSH, 20, HINDUSTAN PARK, 208, RASH BIHARI AVENUE, KOLKATA-700 009 [ PAN NO. AECPG 2896 J ] / V/S . INCOME TAX OFFICER, WARD-40(1), 3, GOVT. PLACE (WEST), KOLKATA-700 001 (ORIGINAL RESPONDENT) (ORIGINAL APPELLANT) (APPLICANT) .. (RESPONDENT) /BY APPELLANT SHRI MIHIR BANDYOPADHYAY, ADVOCATE '# / BY RESPONDENT SHRI DHRUBAJYOTI RAY, JCIT-DR / DATE OF HEARING 10-01-2020 / DATE OF PRONOUNCEMENT 21-02-2020 / ORDER PER S.S.GODARA, JUDICIAL MEMBER:- THIS ASSESSEES MISCELLANEOUS APPLICATION (MA) FILE D U/S 254(2) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT SEEKS TO R E-CALL / RECTIFY OUR ORDER DATED 04-10-2019 ACCEPTING THE REVENUES MISCELLANE OUS APPLICATION MA NO. 225/KOL/2018 IN THE MAIN ORDER DATED 20.06.2018 THEREBY ACCEPTI NG THE LATTER CASE SEEKING TO ASSESS THE AMOUNT OF 90,00,000/- IN FORMERS HANDS AS TAXABLE INCOME. HEARD BOTH THE PARTIES. CASE FILE PERUSED. MA NO.228/KOL/2019 SH. KAMALKR. GHOSH (DECEASED) VS. ITO WD-40(1), K OL. PAGE 2 2. IT TRANSPIRES AT THE OUTSET THAT THE ASSESSEES INSTANT MISCELLANEOUS APPLICATION HAS ARISEN AGAINST THE TRIBUNALS ORDER IN REVENUES MISCELLANEOUS APPLICATION FILED U/S. 254(2) OF THE ACT. LEARNED COUNSEL FAILS TO DISPUTE THE CLINCHING LEGAL PROPOSITION THAT THERE IS NO SUCH R EMEDY AVAILABLE IN CASE OF AN ORDER ALREADY PASSED U/S. 254(2) OF THE ACT. MR. BA NDYOPADHYAY VEHEMENTLY CONTENDS THAT THE TRIBUNALS EARLIER ORDER ACCEPTIN G REVENUES MISCELLANEOUS APPLICATION HAS BEEN PASSED ON AN ERRONEOUS ASSUMPT ION OF LAW AND FACTS. WE FIND NO MERIT SINCE THERE IS NO SUCH REMEDY AVAI LABLE TO ANY LITIGANT WHEREIN THE TRIBUNALS ORDER HAS BEEN PASSED U/S. 2 54(2) OF THE ACT. WE ACCORDINGLY DECLINE ASSESSEES INSTANT MISCELLANEOU S APPLICATION AS NOT MAINTENABLE. 3. THIS ASSESSEES MISCELLANEOUS APPLICATION IS DIS MISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 21/02/2020 SD/- SD/- ( )) ( )) (J. SUDHAKAR REDDY) (S.S.GODARA) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) KOLKATA, *DKP SR.P.S +- 21 / 02 /20 20 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-SHRI KAMAL KR. GHOSH (DECEASED)L/H SHRI AMAL KR. GHOSH, 20 HINDUSTAN PARK, 208, RASH BEHARI AVENUE, KOLKATA-700 009 2. '# /RESPONDENT-ITO WD-40(1), 3, GOVT. PLACE (WEST), KO LKATA-700 001 3. 6 7 / CONCERNED CIT 4. 7- / CIT (A) 5. '6, 6, KOLKATA / DR, ITAT, KOLKATA 6. / GUARD FILE. BY ORDER/ , /TRUE COPY/ 6,