Appeal details
Counselvise Citation
[2016] 124 COUNSELVISE.COM (IT) 4544 (ITAT-KOLKATA)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
3 month(s) 13 day(s)
Appellant
Respondent
Appeal Type
Miscellaneous Application
Pronouncement Date
17-06-2016
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
SMC
Assessment Year
2007-2008
Appeal Filed On
04-03-2016
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOL KATA [BEFORE SHRI P.M.JAGTAP, A.M. & SHRI S.S.VISWANETHR A RAVI, J.M. ] M.A. NO.23/KOL/2016 : ASSESSMENT YEAR :2007-08 (ARISING OUT OF ITA NO.573/KOL/2014) DCIT, CIRCLE-49, KOLKATA -VS- S RI BIDYUT KR. SARBAJNA APPLICANT RESPON DENT (PAN: ADFPB 4482P) DATE OF CONCLUDING THE HEARING : 17.06.2016 DATE OF PRONOUNCING THE ORDER : 17.06.2016 APPEARANCES : FOR THE APPLICANT : MD. GHYASU UDDIN, JCIT, SR.DR : FOR THE RESPONDENT : SHRI SOUMITRA CHOW DHURY, ADVOCATE O R D E R PER SHRI S.S.VISWANETHRA RAVI, J.M . : THE REVENUE HAS FILED THIS MISCELLANEOUS APPLICATI ON SEEKING RECTIFICATION OF THE ORDER DATED 10.09.2015 IN ITA NO.573/KOL/2014. 2. DURING THE COURSE OF THE HEARING, THE LD. D.R. D REW THE ATTENTION OF THE BENCH TO THE RELEVANT PARA-6 AND ARGUED THAT THE FINDING OF THE TRIBUNAL THAT THE PAYMENTS INVOLVING LABOUR CHARGES ARE NOT EXCEEDING RS.50,00 0/- IN AGGREGATE AND SINGLE PAYMENT EXCEEDING RS.20,000/- IS WRONG AND PRAYED T O RECALL THE ORDER DATED 10.09.2015 ON THIS ISSUE. 3. IN REPLY, THE LD. AR SUBMITTED THAT THE TRIBUNAL ARRIVED AT SUCH FINDINGS ON PERUSAL OF PAPER BOOK AT PAGES 7 AND 8 WHEREIN THE COMPLETE DETAILS OF PAYMENTS WERE SHOWN AND THE FINDING OF THE TRIBUNAL WAS CORR ECT WHICH WAS BASED ON PERUSAL OF THE MATERIAL RECORD AND IF AT ALL, THE PETITIONE R WAS AGGRIEVED MAY BE AGITATED BEFORE HONBLE HIGH COURT, BUT, NOT BEFORE THIS TRI BUNAL BY WAY OF THIS MISCELLANEOUS PETITION. 2 MA NO.23/KOL/2016 SRI BIDYUT KR. SARBAJNA ASSESSMENT YEAR: 2007-08 4. HEARD RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. WE FIND THAT THE TRIBUNAL EXAMINED THE PAPER BOOK FILED BY THE ASSES SEE WHEREIN THE TRIBUNAL FOUND THAT ALL THE DETAILS OF PAYMENTS WERE NOT EXCEEDING RS.50,000/- IN AGGREGATE AND RS.20,000/- IN SINGLE PAYMENT. IN OUR VIEW, THIS IS A CLEAR FINDING BASED ON RECORD. THEREFORE, WE FIND MISCELLANEOUS APPLICATION FILED BY THE REVENUE HAS NO MERITS, THEREFORE, DISMISSED. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FI LED BY THE REVENUE IS DISMISSED. THIS ORDER IS PRONOUNCED IN THE OPEN COURT ON 17 TH JUNE, 2016. SD/- SD/- (P.M.JAGTAP) (S.S.VI SWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 17 TH JUNE, 2016 COPY OF THE ORDER FORWARDED TO: 1. SRI BIDYUT KR. SARBAJNA, C/O- D.K. BANDYOPADHYAY & CO. CHARTERED ACCOUNTANTS, 87, LENIN SARANI, 2 ND FLOOR, KOLKATA -700 013. 2. DCIT, CIRCLE-49, KOLKATA 3. CIT(A), 4. CIT, 5. CIT(DR), ITAT, KOLKATA TRUE COPY, BY ORDER, ASSTT. REGISTRAR , ITAT, KOLKATA TALUKDAR(SR.P.S.) 3 MA NO.23/KOL/2016 SRI BIDYUT KR. SARBAJNA ASSESSMENT YEAR: 2007-08
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