Rinita Banerjee, Kolkata V. ITO, WD-29(1), KOLKATA, Kolkata

MA 30/KOL/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5478 (ITAT-KOLKATA)
• Duration Of Justice: 11 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-03-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 28-03-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAURABH KUMAR ACIT SRDR
• Assessee Lawyers: MIRAJ D. SHAH
• Section: 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH B KOLKATA BEFORE SHRI N.V.VASUDEVAN, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER (MISC. APPLICATION) M.A.NO.30/KOL/2016 (ARISING OUT ITA NO.1122/KOL/2013) / ASSESSMENT YEAR:2007-08 RINITA BANERJEE C/O D.J. SHAH & CO. KALYAN BHAVAN, 2, ELGIN ROAD, KOLKATA-700 020 [ PAN NO. ADXPB 1838 P ] / V/S . INCOME TAX OFFICER, WARD-29(1), AAYAKAR BHAVAN, DAKSHIN, 2, GARIAHAT ROAD, (SOUTH), KOLKATA-700 068 (ORIGINAL APPELLANT) (ORIGINAL R ESPONDENT) (APPELLANT) .. (RESPONDENT) / BY APPELLANT SHRI MIRAJ D. SHAH, AR / BY RESPONDENT SHRI SAURABH KUMAR, ACIT-SR-DR ! / DATE OF HEARING 24-03-2017 '# ! / DATE OF PRONOUNCEMENT 24-03-2017 / ORDER PER WASEEM AHMED, ACCOUNTANT MEMBER:- BY WAY OF THIS MISCELLANEOUS APPLICATION (MA) U/S 2 54(2) OF THE ACT THE ASSESSEE HAS PRAYED TO RECALL THE ORDER PASSED BY T HE HONBLE TRIBUNAL DATED 9-03-2016 IN ITA NO. 1122/KOL/2013 PERTAINING TO ASSESSMENT YEAR 2007-08 BY POINTING OUT THAT THERE ARE CERTAIN MISTAKES APP ARENT FROM THE RECORD WITHIN THE MEANING OF SECTION 254(2) OF THE ACT. SHRI MIRAJ D SHAH, LD. AUTHORIZED REPRESENTATIVE AP PEARED ON BEHALF OF ASSESSEE AND SHRISAURABH KUMAR, LD. DEPARTMENTAL RE PRESENTATIVE REPRESENTED ON BEHALF OF REVENUE. 2. THE LD. AR BEFORE US SUBMITTED THAT THE HONBLE ITAT HAS NOT ADJUDICATED GROUND 2 ON MERIT, RAISED IN THE APPEAL . ACCORDINGLY THE LD. AR FOR MA NO.30/KOL/2016 RINITA BANERJEE V. ITO WD-29(1), KOL. PAGE 2 THE ASSESSEE PRAYED THAT THE MISTAKE APPARENT FROM RECORD HAS CREPT IN THE ORDER OF HONBLE TRIBUNAL DUE TO NON-ADJUDICATION O F AFORESAID GROUND. IN VIEW OF ABOVE, THE LD. AR FOR THE ASSESSEE PRAYED TO THE BENCH TO RECALL THE ORDER AND ADJUDICATE THE GROUND NO. 2 ON MERIT. ON THE OTHER HAND, LD.DR FOR THE REVENUE, RAISED NO OBJECTION IF THE ORDER IS RECALLED FOR THE LIMITED PURPOSE OF ADJUDICATION OF GROUND NO. 2 ON MERIT. 3. WE HAVE HEARD THE RIVAL CONTENTIONS OF BOTH THE PARTIES AND PERUSED AND CAREFULLY CONSIDERED THE MATERIALS ON RECORD. A T THE OUTSET, IT WAS OBSERVED THAT THE HONBLE ITAT HAS NOT ADJUDICATED THE GROUND NO. 2 ON MERIT WHICH IS A MISTAKE APPARENT FROM RECORD IN ACCORDAN CE OF THE PROVISIONS OF SECTION 254(2) OF THE ACT. HENCE, WE RECALL THE ORD ER FOR THE LIMITED PURPOSE OF ADJUDICATING THE GROUND NO. 2 ON MERITS. HENCE THE MA FILED BY THE ASSESSEE IS ALLOWED. 4. IN THE RESULT, MA FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT AT THE CLOSE OF THE HEARING ON 24 TH DAY OF MARCH, 2017 . SD/- SD/- (%&) (!&) (N.V.VASUDEVAN) (WASEE M AHMED) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) KOLKATA, *DKP ()*- 24 / 03 /201 7 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-RINTA BANERJEE, C/O D.J. SHAH & CO. KALY AN BHAVAN, 2, ELGIN ROAD, KOL-20 2. /RESPONDENT-ITO, WARD-29(1), AAYAKAR BHAVAN, DAKSHI N, 2, GARIAHAT RD, (SOUTH) KOL-68 3.)2)3 4 / CONCERNED CIT 4. 4- / CIT (A) 5.783, 3 , KOLKATA / DR, ITAT, KOLKATA 6.8; <= / GUARD FILE. BY ORDER/ , /TRUE COPY/ /) 3 , #