ACIT, (OSD), Ward-4(1), Kolkata V. M/s Rosemary Vincom LLP(Earlier M/s Rosemary Vincom Pvt. Ltd.), Kolkata

MA 28/KOL/2021

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 8662 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-11-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2015-2016
• Appeal Filed On: 06-10-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 263; 250

Judgement Text

M.A. No. 28/KOL/2021 (in ITA No. 66/KOL/2021) A.Y. 2015-2016 M/s . Rosemary Vincom LLP 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘B’ BENCH, KOLKATA (Hybrid Court Hearing) Before Shri P.M. Jagtap, Vice-President (KZ) & Shri A.T. Varkey, Judicial Member M.A. No. 28/KOL/2021 (arising out of I.T.A. No. 66/KOL/2021) Assessment Year: 2015-2016 Assistant Commissioner of Income Tax (OSD),........................... Applicant Ward-4(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 -Vs.- M/s. Rosemary Vincom LLP,......................................................... Respondent (Earlier known as M/s/ Rosemary Vincom Pvt. Limited), Village Post, Paniarah, Howrah-711302 [PAN: AASFR0062P] Appearances by: Shri Biswanath Das, Addl. CIT, D.R., for the Applicant Shri Sunil Surana, FCA, for the Respondent Date of concluding the hearing : November 12, 2021 Date of pronouncing the order : November 12, 2021 O R D E R Per Shri P.M. Jagtap, Vice-President (KZ):- By this Miscellaneous Application, the Revenue is seeking recall/cancellation of the order of ITAT dated 23.06.2021 passed in ITA No. 65/KOL/2021 on the ground that the appeal against the order of the ld. Commissioner of Income Tax (Appeals)-2, Kolkata dated 03.04.2019 had already been disposed of by the Tribunal vide order dated April 16, 2021 in ITA No. 66/KOL/2021 and there is a mistake in passing two M.A. No. 28/KOL/2021 (in ITA No. 66/KOL/2021) A.Y. 2015-2016 M/s . Rosemary Vincom LLP 2 separate orders against the same order of ld. CIT(Appeals)-2, Kolkata dated 03.04.2019. 2. We have heard the arguments of both the sides and also perused the relevant material available on record. As rightly pointed out by the ld. Counsel for the assessee, the appeal in ITA No. 65/KOL/2021 filed by the assessee and disposed of by the Tribunal vide order dated June 23, 2021 was against the order passed by the ld. Principal CIT under section 263 dated 24.06.2020, while the appeal filed by the assessee being ITA No. 66/KOL/20o21 and disposed of by the Tribunal vide order dated April 16, 2021 was against the order by the ld. CIT(Appeals)-2, Kolkata dated 03.04.2019 passed under section 250 of the Act. He has also submitted that although the assessment year involved in both these appeals was 2015-16, the orders challenged therein were different and it is not a case where two separate orders are passed by the Tribunal against the same order of the ld. CIT(Appeals)-2, Kolkata as alleged by the Revenue in the present Miscellaneous Application. Even the ld. D.R. has not been able to dispute this position, which is clearly apparent from the record. We, therefore, find no merit in the Miscellaneous Application filed by the Revenue and dismiss the same. 3. In the result, the Miscellaneous Application of the Revenue is dismissed. Order pronounced in the open Court on November 12, 2021. Sd/- Sd/- (A.T. Varkey) (P.M. Jagtap) Judicial Member Vice-President (KZ) Kolkata, the 12 th day of November, 2021 Copies to : (1) Assistant Commissioner of Income Tax (OSD) Ward-4(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 M.A. No. 28/KOL/2021 (in ITA No. 66/KOL/2021) A.Y. 2015-2016 M/s . Rosemary Vincom LLP 3 (2) M/s. Rosemary Vincom LLP, (Earlier known as M/s/ Rosemary Vincom Pvt. Limited), Village Post, Paniarah, Howrah-711302 (3) Commissioner of Income Tax (Appeals)-2, Kolkata, (4) Commissioner of Income Tax- , (5) The Departmental Representative (6) Guard File By order Senior Private Secretary/DDO, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha/Sr. P.S.