Shri Ranjit Karmakar, Kolkata V. Income Tax Officer, Ward-49(2), Kolkata, Kolkata

MA 28/KOL/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 2649 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-09-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 15-09-2022
• Assessment Year: 2006-2007
• Appeal Filed On: 02-08-2022
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(2)

Judgement Text

आयकर अपील य अ धकरण, कोलकाता पीठ ‘बी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA ी संजय ी संजय गग या यक सद यएवं ी राजेश क ु मार लेखा सद य के सम [Before Shri Sanjay Garg, Judicial Member & Shri Rajesh Kumar, Accountant Member ] MA No. 28/Kol/2022 (Arising out of I.T.A. No. 2827/Kol/2013 Assessment Year : 2006-07 Shri Ranjit Karmakar (PAN: AMRPK 9705 F) Vs. ITO, Ward-49(2), Kolkata Appellant / (अपीलाथ ) Respondent / ( !यथ ) Date of Hearing / स ु नवाई क$ त&थ 16.09.2022 Date of Pronouncement / आदेश उ)घोषणा क$ त&थ 28.09.2022 For the Appellant / नधा /रती क$ ओर से Shri Taraknath Banerjee, A.R For the Respondent / राज व क$ ओर से Shri Vijay Kumar, Addl. CIT, Sr. D.R ORDER / आदेश Per Shri Rajesh Kumar, AM: The present miscellaneous application has been moved by the assessee praying before the Bench for the recalling the order passed in ITA No. 2827/Kol/2013 for AY 2006-07 dated 16.03.2022. 2. At the outset, the Ld. Counsel for the assessee submitted that the said order of Tribunal is erroneous as it contains an apparent mistake crept in it as ground no.1 raised by the assessee in respect of non-service of notice u/s 143(2) was not adjudicated and therefore the order may be recalled for deciding the said issue. 2 MA No.28/Kol/2022 (Arising out of ITA No. 2827/Kol/2013 AY: 2006-07 Ranjit Karmakar 3. The Ld. D.R on the other hand, submitted that in the miscellaneous order in MA No. 145/Kol/2019 for AY 2006-07 (arising out of ITA No. 2827/Kol/2017 for AY 2006-07) was passed on 22.01.2021 and the Bench has recalled the ground no. 2 which is on merit and also given a finding in para 2 of the said order that the Tribunal may also consider any other ground which is connected to adjudication of ground no. 2 and thus miscellaneous application was allowed. Thereafter the case was listed for hearing before the Bench on 24.02.2022 and ground no. 2 was heard on merit and decided vide order dated 16.03.2022. At the time of hearing there was no discussion or argument about the said issue of 143(2) of the Act and thus did not find any place in the order dated 16.03.2022. The ld DR argued that it was specifically pointed out at the time of hearing that the issue of notice u/s 143(2) was not before us and was not argued at all. However, we observe that now the assessee has changed his counsel and the new counsel has come in filing a fresh miscellaneous application to the effect that the order dated 16.03.2022 is wrong and is suffering from patent error of law as the ground no. 1 relating to non issuance of notice u/s 143(2) of the Act was not adjudicated. We note that this issue never came up in the hearing on 24.02.2022 and accordingly was not argued at all. Therefore, the assessee has no locus standi to move this application against the said order as there is no mistake apparent in the said order which requires re-calling of the said order. Accordingly, the miscellaneous application is dismissed. 4. In the result, the miscellaneous application of the assessee is dismissed. Order is pronounced in the open court on 28 th September, 2022 Sd/- Sd/- (Sanjay Garg/संजय गग ) (Rajesh Kumar /राजेश क ु मार) Judicial Member / या यक सद य Accountant Member / लेखा सद य Dated: 28 th September, 2022 SB, Sr. PS 3 MA No.28/Kol/2022 (Arising out of ITA No. 2827/Kol/2013 AY: 2006-07 Ranjit Karmakar Copy of the order forwarded to: 1. Appellant- Shri Ranjit Karmakar, Rishi Bankim Sarani, Hariharpur(West), Kolkata-700127. 2. Respondent – ITO, Ward-49(2), Kolkata 3. The CIT(A)- , Kolkata 4. Pr. CIT- Kolkata 5. DR, Kolkata Benches, Kolkata (sent through e-mail) True Copy By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata