Sri Amitabh Banerjee, Kolkata V. ITO, WD-1(1), Durgapur, Durgapur

MA 28/KOL/2015

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 5666 (ITAT-KOLKATA)
• Duration Of Justice: 5 year(s) 8 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2005-2006
• Appeal Filed On: 21-04-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA C BENCH, KOLKATA (VIRTUAL COURT) [BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SHRI ABY T. VARKEY, JUDICIAL MEMBER] M.A. NO. 28/KOL/2015 ARISING OUT OF ITA NO. 363/KOL/2011 ASSESSMENT YEAR: 2005-06 SRI AMITABH BANERJEE.........................................................................................................APPELLANT [PAN: ANNPB 7336 E] VS. ITO, WARD-1(1), KOLKATA...................RESPONDENT APPEARANCES BY: NONE APPEARED ON BEHALF OF THE ASSESSEE. SMT. RANU BISWAS, ADL. CIT, APPEARED ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : JANUARY 8 TH , 2021 DATE OF PRONOUNCING THE ORDER : JANUARY 20 TH , 2021 ORDER PER J. SUDHAKAR REDDY, AM : BY THIS MISCELLANEOUS APPLICATION THE ASSESSEE SUBMITS THAT A MISTAKE APPARENT ON RECORD HAS CREPT INTO THE ORDER OF THE TRIBUNAL DATED 26.08.2014 IN ITA NO. 363/KOL/2011 FOR AY 2005-06. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE ISSUANCE OF NOTICES BY R.P.A.D. ON THREE OCCASIONS. THE POSTAL DEPARTMENT HAS RETURNED THE REGISTERED POST ENVELOP TO OUR REGISTRY ON ALL THE THREE OCCASIONS WITH THE REMARK LEFT ON 08.09.2020, 03.10.2020 & 14.12.2020. HENCE THE REGISTRY IS UNABLE TO SERVE THE NOTICE DESPITE REPEATED ATTEMPTS. 3. UNDER THESE CIRCUMSTANCES, WE DISPOSE OFF THIS MISCELLANEOUS APPLICATION EX- PARTE QUA THE ASSESSEE ON MERITS AFTER HEARING THE LEARNED D/R. 4. HEARD THE LEARNED D/R. THE ASSESSEES CONTENTION IS THAT, THERE IS A FACTUAL MISTAKE IN THE ORDER OF THE TRIBUNAL, AS IT WAS RECORDED IN THE BOOKS OF ACCOUNT, WERE NOT PRODUCED BEFORE THE AO. WE FIND THAT THE TRIBUNAL HAS RECORDED THAT THE ASSESSEE COULD NOT CONVINCE THE BENCH THAT HE HAD PRODUCED THE BOOKS OF ACCOUNT BEFORE THE 2 M.A. NO. 28/KOL/2015 ARISING OUT OF ITA NO. 363/KOL/2011 ASSESSMENT YEAR: 2005-06 SRI AMITABH BANERJEE. DEPARTMENTAL VALUATION OFFICER. THE TRIBUNAL HAS NOT STATED THAT THE BOOKS OF ACCOUNT WERE NOT PRODUCED BEFORE THE AO. ON THE OTHER ISSUES, THE ITAT HAS TAKEN A VIEW ON MERITS. WE CANNOT REVIEW OUR ORDER U/S 254 OF THE INCOME TAX ACT, 1961. 5. UNDER THESE CIRCUMSTANCES, WE HOLD THAT THERE IS NO MISTAKE APPARENT ON RECORD IN THE ORDER OF THE TRIBUNAL IN ITA NO. 363/KOL/2011 FOR THE AY 2005-06, ORDER DATED 26.08.2014 WHICH REQUIRES RECTIFICATION. THUS, WE DISMISS THIS MISCELLANEOUS APPLICATION AS NOT MAINTAINABLE IN LAW. 6. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS DISMISSED. KOLKATA, THE 20 TH JANUARY, 2021. SD/- SD/- [ABY T. VARKEY] [J. SUDHAKAR REDDY] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 20.01.2021 BIDHAN COPY OF THE ORDER FORWARDED TO: 1. SRI AMITABH BANERJEE, C/O. V.N. PUROHIT & CO. CHARTERED ACCOUNTANTS, 32B, GANESH CHANDRA AVENUE, 2 ND FLOOR, KOLKATA-700 013. 2. ITO, WARD-1(1), KOLKATA. 3. CIT(A) . 4. CIT- 5. CIT(DR), KOLKATA BENCHES, KOLKATA. (SENT THROUGH E-MAIL) TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES