ACIT, Circle - 11(2) , Kolkata V. M/s. Sunplant Construction Ltd., , Kolkata

MA 285/KOL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 3679 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-03-2020
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 24-12-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA A BENCH, KOLKATA (BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER & SRI ABY T. VARKEY, JUDICIAL MEMBER) M.A. NO. 285/KOL/2019 ARISING OUT OF ITA NO. 2138/KOL/2018 ASSESSMENT YEAR: 2010-11 ACIT, CIRCLE-11(2), KOLKATA.............................................APPELLANT VS. M/S. SUNPLANT CONSTRUCTION LTD.............................RESPONDENT [PAN: AAKCS 9090D] APPEARANCES BY: SMT. RANU BISWAS, ADDL. CIT, APPEARING ON BEHALF OF THE REVENUE. NONE APPEARED ON BEHALF OF THE ASSESSEE. DATE OF CONCLUDING THE HEARING : FEBRUARY 21 ST , 2020 DATE OF PRONOUNCING THE ORDER : MARCH 4 TH , 2020 ORDER PER J. SUDHAKAR REDDY, AM :- BY THIS MISCELLANEOUS APPLICATION THE ASSESSEE SEEKS RECALL OF THE ORDER OF THIS TRIBUNAL DATED 28.08.2019, FOR THE REASON THAT THE TAX EFFECT IN THIS APPEAL WAS ABOVE 50 LAKH AND THE TRIBUNAL HAS, ON A MISTAKE OF FACT, DISMISSED THIS APPEAL OF THE REVENUE, ON THE GROUND THAT THE TAX EFFECT WAS BELOW 50 LAKH. 2. WE AGREE WITH THE SUBMISSIONS OF THE LD. DR THAT A MISTAKE APPARENT ON RECORD HAS CREPT INTO THE ORDER OF THE TRIBUNAL. THIS FACTUAL MISTAKE THAT THE TAX EFFECT OF THIS APPEAL IS BELOW 50 LAKH IS HEREBY RECTIFIED BY RECALLING THE ORDER IN ITA NO. 2138/KOL/2018 FOR AY 2010-11 IN THE CASE OF ACIT VS. M/S. SUNPLANT CONSTRUCTION LTD. ORDER DATED 28.08.2019. 3. THE REGISTRY IS DIRECTED TO POST THIS CASE FOR FRESH HEARING ON MERITS ON 22.04.2020. NOTICE MAY BE SENT BY REGISTRY POST. 2 M.A. NO. 285/KOL/2019 AOO ITA NO. 2138/KOL/2018 ASSESSMENT YEAR: 2010-11 M/S. SUNPLANT CONSTRUCTION LTD. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE REVENUE IS ALLOWED. KOLKATA, THE 4 TH MARCH, 2020. SD/- SD/- [ABY T. VARKEY] [J. SUDHAKAR REDDY] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 04.03.2020 BIDHAN COPY OF THE ORDER FORWARDED TO: 1. ACIT, CIRCLE-11(2), KOLKATA. 2. M/S. SUNPLANT CONSTRUCTION LTD., 3 RD FLOOR, RTC HOUSE, 4, DR. SURESH SARKAR ROAD, MOULALI, KOLKATA-700 014. 3. CIT(A)-4, 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