Abdul Majed., Malda V. I.T.O Wd - 1,Malda, Malda

MA 25/KOL/2021

• Counselvise Citation: [2022] 103 COUNSELVISE.COM (IT) 8571 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 3 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-11-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 15-09-2022
• Assessment Year: 2009-2010
• Appeal Filed On: 18-07-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Peak credit
• Section: 69A

Judgement Text

M.A. No. 25/KOL/2021 (n ITA No. 292/KOL/2013 alongwith M.A. No. 127/KOL/2016)) Assessment Year : 2009-2010 Abdul Majed 1 IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH, KOLKATA Before Dr. Manish Borad, Accountant Member & Shri Sonjoy Sarma, Judicial Member M.A. No. 25/KOL/2021 (in I.T.A. No. 292/KOL/2013 Alongwith M.A. No. 127/KOL/2016) Assessment Year: 2009-2010 Abdul Majed,.....................................................................................Applicant C/o. SSE/DSL/MLDT, NF Railway, Jhaljhalia, Malda-732102 [PAN: AHJPM7274Q] -Vs.- Income Tax Officer,..........................................................................Respondent Ward-1, Malda, Netaji Market Complex, Rathbari, P.O. & Dist. Malda-732101 Appearances by: Sri Sumit Ghosh, Advocate, appeared on behalf of the assessee Shri Vijay Kumar, Addl. CIT (Sr.DR), appeared on behalf of the Revenue Date of concluding the hearing : September 16, 2022 Date of pronouncing the order: November 14, 2022 O R D E R Per Dr. Manish Borad, Accountant Member:- The assessee has filed the present Miscellaneous Application pointing out apparent error in the order of the Tribunal dated 11 th May, 2016. 2. In the application, while pointing out the error, the assessee has pleaded that in Ground No. 4 in the original appeal appended with the Memorandum of Appeal in Form 36 submitted on 12.02.2013, wherein the M.A. No. 25/KOL/2021 (n ITA No. 292/KOL/2013 alongwith M.A. No. 127/KOL/2016)) Assessment Year : 2009-2010 Abdul Majed 2 ld. CIT(Appeals) has erred while confirming the action of the AO in making addition of Rs.8,20,000/- being peak credit of the bank account by invoking provisions of section 69A of the Act. The Tribunal passed the order dated 11.05.2016 bearing ITA No. 292/KOL/2013 in Para No. 2 as under:- “2. As submitted by the ld. Counsel for the assessee, Grounds No. 1,2,3,6 & 7 raised by the assessee in this appeal are general, which do not call for any specific adjudication. As further submitted by him, the assessee is not interest in pressing Ground No. 4, raised in this appeal, the same is accordingly dismissed as not pressed”. 3. After passing the order by the Tribunal dated 11 th May, 2016, the assessee filed Miscellaneous Application pleading therein that no such instruction was given to the ld. Counsel, who appeared on behalf of the assessee and the same has inadvertently arisen due to certain misunderstanding. 4. On due consideration of the facts and circumstances, we do not find any merit in this submission of the assessee because we have relegated the issue, which has emerged out from the impugned order as not pressed by the ld. Counsel for the assessee at the time of hearing of the original appeal and, therefore, we do not find any error on this issue also. The application of the assessee is not valid at this stage. 5. In the result, the Miscellaneous Application of the assessee is dismissed. Order pronounced in the open Court on November 14, 2022. Sd/- Sd/- (Sonjoy Sarma) (Manish Borad) Judicial Member Accountant Member Kolkata, the 14 th day of November, 2022 M.A. No. 25/KOL/2021 (n ITA No. 292/KOL/2013 alongwith M.A. No. 127/KOL/2016)) Assessment Year : 2009-2010 Abdul Majed 3 Copies to : (1) Abdul Majed, C/o. SSE/DSL/MLDT, NF Railway, Jhaljhalia, Malda-732102 (2) Income Tax Officer, Ward-1, Malda, Netaji Market Complex, Rathbari, P.O. & Dist. Malda-732101 (3) Commissioner of Income Tax(Appeals), Jalpaiguri; (4) Commissioner of Income Tax-------,Kolkata; (5) The Departmental Representative (6) Guard File TRUE COPY By order Assistant Registrar, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha/Sr. P.S.