M/s Rahee Jhajharia E to E JV, Kolkata V. ACIT, Circle-31, Kolkata, Kolkata

MA 233/KOL/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6596 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-05-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 28-12-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA SMC BENCH, KOLKATA [BEFORE SRI J. SUDHAKAR REDDY, A CCOUNTANT M EMBER & SRI ABY T. VARKEY , JUDICIAL MEMBER ] M.A. NO. 233 /KOL/201 7 A/O I.T.A. NO. 1848 /KOL/201 7 ASSESSMENT YEAR: 2013 - 14 M/S. RAHEE JHAJHARIA E TO E JV.. .....APPELLANT FLAT - 1C(1 ST FLOOR) 4, HO CHI MINH SARANI KOLKATA 700 071 [PAN : AABAR 5042 H ] ACIT, CIRCLE - 31, KOLKATA.. ......RESPONDENT 8/1D, DIAMOND HARBOUR ROAD KOLKATA 700 027 APPEARANCES BY: SHRI K.K. KHEMKA, ADVOCATE , APPEARED ON BEHALF OF THE ASSESSEE. SHRI ARINDAM BHATTACHARYA , ADDL. CIT, SR. DR, APPEARING ON BEHALF OF THE REVENUE DATE OF CONCLUDING THE HEARING : APRIL 1 3 TH , 201 8 DATE OF PRONOUNCING THE ORDER : MAY 2 ND , 201 8 O R D E R PER J. SUDHAKAR REDDY : - BY THIS MISCELLANEOUS APPLICATION THE ASSESSEE SUBMITS THAT A MISTAKE APPARENT ON RECORD HAS CREPT IN TO THE ORDER OF THE TRIBUNAL AS, THE TRIBUNAL DID NOT FOLLOW THE JUDGMENT OF THE HONBLE KARNATAKA HIGH COURT, WHICH WAS THE BASIS ON WHICH THE LD. FIRST APPELLATE AUTHORITY GRANTED RELIEF. IT WAS SUBMITTED THAT THOUGH THIS JUDGEMENT WAS MENTIONED BY THE T RIBUNAL IN PARA 2 OF ITS ORDER, THE REASONS FOR NOT FOLLOWING THE SAME WAS NOT STATED AND HENCE HE RELIED ON THE DECISION OF THE KOLKATA B BENCH OF THE TRIBUNAL IN M.A. NO. 383/KOL/2005, ARISING OUT OF ITA NO. 2050/KOL/2004, ASSESSMENT YEAR 2001 - 02, IN T HE CASE OF SMT. RADH IKA SETH (DEVI) VS. I.T.O. WARD - 12(2), KOLKATA, ORDER DT. 2 ND MAY, 2006, FOR THE PROPOSITION THAT, WHEN CERTAIN DECISIONS ARE NOT TAKEN INTO ACCOUNT, IT WOULD RESULT IN A MISTAKE APPARENT ON THE FACE OF THE ORDER. 2. THE LD. D/R, OPPOSE D THE CONTENTIONS AND SUBMITTED THAT THE JUDGMENT IS IN ACCORDANCE WITH LAW AND WHAT THE ASSESSEE SEEKS IS A REVIEW OF THE ORDER. 2 M.A. NO. 233/KOL/2017 A/O I.T.A. NO. 1848/KOL/2017 ASSESSMENT YEAR: 2013 - 14 M/S. RAHEE JHAJHARIA E TO E JV 3. AFTER HEARING RIVAL CONTENTIONS, WE FIND THAT THE ORDER OF THE HONBLE KARNATAKA HIGH COURT WAS FOR THE ASSESSMENT YEAR 200 3 - 04 & 2004 - 05 . RULE 37BA OF THE I. T. RULES , 1962 HAS BEEN INSERTED IN THE STATUTE BY THE I T ( SIXTH AMDT.) RULES , W.E.F. 1 - 4 - 2009 . THERE IS A CHANGE IN LAW AFTER THE DECISION OF THE HONBLE KARNATAKA HIGH COURT. MOREOVER, THE LD. COUNSEL FOR THE ASSESSEE HAS AGREED DURING THE COURSE OF HEARING THAT HIS CROSS OBJECTIONS, WHEREIN ALTERNATIVELY, HE HAD PLEADED THAT CREDIT OF TDS MAY BE ALLOWED IN THE ASSESSMENT YEAR 2013 - 14 AND 2014 - 15 BE ALLOWED . THE TRIBUNAL HAS ALLOWED THIS CROSS - OBJECTION. HENCE , WE FIND NO MERIT IN THIS MISCELLANEOUS APPLICATION OF THE ASSESSEE. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS DISMISSED. KOLKATA, THE 2 N D DAY OF MA Y , 201 8 . S D / - S D / - [ ABY T. VARKEY ] [ J. SUDHAKAR REDDY ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 0 2 . 0 5 .201 8 {SC SPS} 3 M.A. NO. 233/KOL/2017 A/O I.T.A. NO. 1848/KOL/2017 ASSESSMENT YEAR: 2013 - 14 M/S. RAHEE JHAJHARIA E TO E JV COPY OF THE ORDER FORWARDED TO: 1 . M/S. RAHEE JHAJHARIA E TO E JV FLAT - 1C(1 ST FLOOR) 4, HO CHI MINH SARANI KOLKATA 700 071 2. ACIT, CIRCLE - 31, KOLKATA 8/1D, DIAMOND HARBOUR ROAD KOLKATA 700 027 3. CIT(A) - 4. CIT - , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY HEAD OF OFFICE/ D.D.O. ITAT, KOLKATA BENCHES