H. L. G. Memorial and Charitable Hospital Research Institute (P) Ltd., Burdwan V. ACIT, CIR-2, ASANSOL, Burdwan

MA 23/KOL/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 5509 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-05-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 31-01-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SANKAR HALDER
• Assessee Lawyers: K M ROY

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOLKATA BEFORE: SHRI P.M. JAGTAP, VICE-PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER M.A. NO.23/KOL/2019 (A/O. I.T.A NO.354/KOL/2015) (ASSESSMENT YEAR: 2011-12) HLG MEMORIAL & CHARITABLE HOSPITAL RESEARCH INSTITUTE (P) LTD. APPELLANT [PAN:AABCH3927P] VS ACIT, CIRCLE-2, ASANSOL RESPONDENT FOR THE APPELLANT : SHRI K.M. ROY, FCA FOR THE RESPONDENT : SHRI SANKAR HALDER, JCIT, SR. DR DATE OF HEARING : 15.03.2019 DATE OF PRONOUNCEMENT : 29.05.2019 ORDER PER SHRI S.S. VISWANETHRA RAVI, JM: THIS MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE TO RECTIFY CERTAIN MISTAKES APPARENT IN THE ORDER DATED 11.07.2018 PASSED BY THIS TRIBUNAL IN ITA NO.354/KOL/2015 FOR ASSESSMENT YEAR 2011-12. 2. HEARD BOTH PARTIES AND PERUSED THE MATERIALS AVAILABLE ON RECORD. THE POINT RAISED BY THE ASSESSEE THAT THE DECISION OF CHENNAI BENCH OF ITAT WAS MISCONSTRUED BY THIS TRIBUNAL AND DISTINGUISHED WITHOUT REFERRING TO THE OPERATING PORTION OF THE ORDER. ON PERUSAL OF THE ORDER OF THIS TRIBUNAL DATED 11.07.2018, WE FIND THAT THIS TRIBUNAL DISCUSSED THE ORDER OF ITAT CHENNAI BENCH IN DETAIL IN PAGE NO.5. THEREFORE, IN OUR OPINION, THE NON-CONSIDERATION OR MISQUOTING OF AN ORDER AS PLACED ON RECORD FOR RELIANCE IS NOT A MISTAKE APPARENT ON THE RECORD. THEREFORE, THE ARGUMENTS ADVANCED BY THE LD. AR IN THIS REGARD ARE REJECTED. M.A. NO.23/KOL/2019 HLG MEMORIAL & CHARITABLE HOSPITAL RESEARCH INSTITUTE (P) LTD. 2 3. FURTHER THIS TRIBUNAL DID NOT ADVERT THE LIST OF FIXED ASSETS CONTAINING VARIOUS LIFE SAVING EQUIPMENTS IN THE ORDER. ON PERUSAL OF THE ORDER OF THIS TRIBUNAL DATED 11.07.2018, WE FIND THAT THIS TRIBUNAL SPECIFICALLY CONSIDERED THIS ISSUE IN PARA NO.12&13 AND NON- CONSIDERATION OF THE SAME IS MISPLACED AND MISCONSTRUED. THEREFORE, HAVING NO MISTAKE APPARENT ON THE RECORD AND THE ARGUMENTS ADVANCED IN THIS REGARD, ARE REJECTED. THEREFORE, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE FAILS AND IT IS DISMISSED. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 29.05.2019. SD/- SD/- [P.M. JAGTAP] [S.S. VISWANETHRA RAVI] VICE PRESIDENT JUDICIAL MEMBER DATED :29.05.2019 PLACE : KOLKATA RS, SR.PS COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT HLG MEMORIAL & CHARITABLE HOSPITAL RESEARCH INSTITUTE (P) LTD., VIVEKANANDA SARANI, ASANSOL, DIST.-BURDWAN, PIN-713304. 2 RESPONDENT ACIT, CIRCLE-2, ASANSOL. 3 . THE CIT(A), KOLKATA 4. 5. CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA //TRUE COPY// BY ORDER, ASSISTANT REGISTRAR, ITAT, KOLKATA