Appeal details
Counselvise Citation
[2020] 111 COUNSELVISE.COM (IT) 2412 (ITAT-KOLKATA)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
3 month(s) 2 day(s)
Appellant
Respondent
Appeal Type
Miscellaneous Application
Pronouncement Date
18-03-2020
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
A
Next Hearing Date
06-03-2020
Assessment Year
2012-2013
Appeal Filed On
16-12-2019
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA A BENCH, KOLKATA [BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SHRI S.S. GODARA, JUDICIAL MEMBER] M.A. NO. 282/KOL/2019 ARISING OUT OF ITA NO. 104/KOL/2017 ASSESSMENT YEAR: 2012-13 ACIT, CIRCLE-49(1), KOLKATA.................... APPELLANT VS. M/S. NABA RUPAYAN CONSTRUCTION CO........................................................................RESPONDENT [PAN: AAGFN 7864 D] APPEARANCES BY: SMT. RANU BISWAS, ADL. CIT, SR. DR APPEARED ON BEHALF OF THE REVENUE. NONE APPEARED ON BEHALF OF THE ASSESSEE. DATE OF CONCLUDING THE HEARING : MARCH 13 TH , 2020 DATE OF PRONOUNCING THE ORDER : MARCH 18 TH , 2020 ORDER PER J. SUDHAKAR REDDY, AM : BY THIS MISCELLANEOUS APPLICATION THE REVENUE SUBMITS THAT A MISTAKE APPARENT ON RECORD HAS CREPT INTO THE ORDER OF THE TRIBUNAL DATED 19.06.2019 IN ITA NO. 104/KOL/2017 FOR AY 2012-13. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE ISSUANCE OF NOTICE. UNDER THESE CIRCUMSTANCES, WE DISPOSE OFF THE APPLICATION EX PARTE ON MERITS, QUA THE ASSESSEE AFTER HEARING THE LD. DR. 3. HEARD THE LD. DR. IN OUR CONSIDERED OPINION THERE IS NO MISTAKE APPARENT ON RECORD REQUIRING RECTIFICATION. THE AO STATES THAT THE DECISION OF THE ITAT IS NOT ACCEPTABLE. THEN THE COURSE OF ACTION WOULD BE TO FILE AN APPEAL BEFORE THE HONBLE CALCUTTA HIGH COURT. 4. THUS, THIS MISCELLANEOUS APPLICATION IS WITHOUT MERIT AND HENCE DISMISSED AS SUCH. 2 M.A. NO. 282/KOL/2019 ARISING OUT OF ITA NO. 104/KOL/2017 ASSESSMENT YEAR: 2012-13 M/S. NABA RUPAYAN CONSTRUCTION CO. 5. IN THE RESULT, THIS MISCELLANEOUS APPLICATION IS DISMISSED. KOLKATA, THE 18 TH MARCH, 2020. SD/- SD/- [S.S. GODARA] [J. SUDHAKAR REDDY] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 18.03.2020 BIDHAN COPY OF THE ORDER FORWARDED TO: 1. ACIT, CIRCLE-49(1), KOLKATA 2. M/S. NABA RUPAYAN CONSTRUCTION CO., BC 1/10, DESHBANDHU NAGAR, BAGUIATI, KOLKATA-700 059. 3. CIT(A)-15, KOLKATA. (SENT THROUGH E-MAIL) 4. CIT- 5. CIT(DR), KOLKATA BENCHES, KOLKATA. (SENT THROUGH E-MAIL) TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES
