Wilson Engineering Industries Pvt. Ltd., Kolkata V. DCIT, Cir-1(2), Kolkata, Kolkata

MA 229/KOL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 9341 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-01-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 26-11-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUPRIYO PAL
• Assessee Lawyers: K M ROY
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B, BENC H KOLKATA BEFORE SHRI A. T. VARKEY, JM &DR. A.L. SAINI, AM MA NO.229/KOL/2019 (ARISING OUT OF C.O. NO. 03/KOL/2017 IN . / ITA NO. 2284/KOL/2016) ( / ASSESSMENT YEAR:2012-13) M/S WILSON ENG. INDUSTRIES PVT. LTD. BLOCK-7B, 7 TH FLOOR, ANJU CHAMBER, 24, PARK STREET, KOLKATA-700016. VS. DCIT, CIRCLE-1(2), KOLKATA ./ ./PAN/GIR NO.: AAACW 2689 J (APPELLANT) .. (RESPONDENT) APPELLANT BY : SHRI K. M. ROY, FCA RESPONDENT BY : SHRI SUPRIYO PAL, JCIT, SR. DR / DATE OF HEARING : 20/12/2019 /DATE OF PRONOUNCEMENT : 10/01/2020 / O R D E R DR. A.L. SAINI, AM: BY WAY OF THE CAPTIONED APPLICATION, THE ASSESSEE HAS SOUGHT TO POINT OUT THAT ASSESSEES CROSS OBJECTION IN C.O. NO. 03/KO L/2017 FOR A.Y. 2012-13 HAD NOT BEEN ADJUDICATED BY THIS TRIBUNAL IN ITS ORDER DATED 23.10.2019. THEREFORE, THE LD. COUNSEL OF THE ASSESSEE PRAYED THE BENCH TO ADM IT THE MISCELLANEOUS APPLICATION AND PASSED AN APPROPRIATE ORDER TO ADJU DICATE THE CROSS OBJECTIONS. ON THE OTHER HAND, THE LD. D.R. HAS FAIRLY AGREED THAT THE CROSS OBJECTION OF THE ASSESSEE REMAINS UNADJUDICATED. 2. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE M ATERIAL AVAILABLE ON RECORD. WE HAVE GONE THROUGH THE PARA NO. 13 OF THE ORDER O F THE TRIBUNAL IN ASSESSEES M/S WILSON ENGINEERING INDUSTRIES PVT. LTD. MA NO.229/KOL/2019 (ARISING OUT OF C.O. NO. 03/KOL/2017 IN ITA NO2284/KOL/2016) ASSESSMENT YEAR:2014-15 P PP PA AA AG GG GE EE E | || | 2 22 2 CASE IN ITA NO. 2284/KOL/2016 DATED 23/10/2019 WHER EIN THE TRIBUNAL HAS ADJUDICATED THE CROSS OBJECTIONS AS FOLLOWS: THE CROSS OBJECTION FILED BY THE ASSESSEE IS ONLY SUPPORTIVE TO THE ORDER OF THE LD. CIT(A). SINCE, WE HAVE CONFIRMED THE ORDER OF THE LD. CIT(A) THEREFORE, TH E CROSS OBJECTION FILED BY THE ASSESSEE BECOMES INFRACTUOUS. WE HAVE PERUSED OUR LOG BOOK DATED 06.08.2019 AND N OTICED THAT THE ASSESSEE HAS RAISED THREE GROUNDS IN THE CROSS OBJECTIONS. OUT O F THREE GROUNDS, THE ASSESSEE DID NOT PRESS GROUND NO. 1 AND GROUND NO. 3. ONLY GROUN D NO. 2 WAS TO BE ADJUDICATED WHICH RELATES TO DISALLOWANCE OF RS. 2,00,820/- BEI NG THE PAYMENT OF VAT/CST. SINCE GROUND NO. 2 WAS NOT ADJUDICATED BY THIS TRIB UNAL, THEREFORE, WE ALLOW MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE FOR LIMITED PURPOSE TO ADJUDICATE GROUND NO. 2 OF CROSS OBJECTION. THE REGISTRY IS DI RECTED TO FIX THE APPEAL IN DUE COURSE TO ADJUDICATE THE GROUND NO. 2 OF ASSESSEES CROSS OBJECTION. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED ONLY TO ADJUDICATE GROUND NO. 2 OF CROSS OBJECTION. ORDER PRONOUNCED IN THE COURT ON 10 .01 .2020 SD/- ( A.T. VARKEY ) SD/- (A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /KOLKATA; / DATE: 10/01/2020 ( SB, SR.PS ) M/S WILSON ENGINEERING INDUSTRIES PVT. LTD. MA NO.229/KOL/2019 (ARISING OUT OF C.O. NO. 03/KOL/2017 IN ITA NO2284/KOL/2016) ASSESSMENT YEAR:2014-15 P PP PA AA AG GG GE EE E | || | 3 33 3 COPY OF THE ORDER FORWARDED TO: 1. M/S WILSON ENGINEERING INDUSTRIES PVT. LTD. 2. DCIT, CIRCLE-1(2), KOLKATA 3. C.I.T(A)- 4. C.I.T.- KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. 6. GUARD FILE. TRUE COPY BY ORDER ASSIST ANT REGISTRAR ITAT, KOLKA TA BENCHES