DCIT, Circle-4, Kolkata, Kolkata V. M/s Kay Bee Industrial Alloys Pvt. Ltd., Kolkata

MA 31/KOL/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8720 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-06-2012
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 14-03-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Assessment record

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KOL KATA () BEFORE , ! ! ! ! /AND ' #!' ' #!' ' #!' ' #!' , ) [BEFORE SHRI PRAMOD KUMAR, AM & SHRI MAHAVIR SINGH, JM] $ $ % $ $ % $ $ % $ $ % !& !& !& !& /M. A. NO. 31/KOL/2012 IN !& !& !& !& /IN I.T.A NO. 1032/KOL/2011 #%' () #%' () #%' () #%' ()/ // / ASSESSMENT YEAR: 2008-09 DEPUTY COMMISSIONER OF INCOME-TAX, VS. M/S. KAY B EE INDUSTRIAL ALLOYS PVT. LTD. CIRCLE-4, KOLKATA. ( /APPLICANT ) (+,-/ RESPONDENT ) DATE OF HEARING: 01.06.2012 DATE OF PRONOUNCEMENT: 01.06.2012 . / /FOR THE APPLICANT: SHRI NIRANJAN SATPATI +,- . / /FOR THE RESPONDENT: SHRI S. M. SURANA 0 / ORDER PER MAHAVIR SINGH, JM/ ' #!' ' #!' ' #!' ' #!' , : BY WAY OF THIS MISC. APPLICATION THE REVENUE STATED THAT THERE IS MISTAKE APPARENT FROM RECORD IN REGARDING FINDING OF FACT THAT THE COPY O F DECLARATION OF COMMISSION AGENT IS NOT AVAILABLE IN THE ASSESSMENT RECORD WHEREAS TRIBUNAL HAS NOTED THAT THE COPY OF DECLARATION COMMISSION AGENT IS AVAILABLE IN THE ASSESSMENT PRO CEEDINGS. REVENUE HAS POINTED OUT MISTAKE IN PAGE NOS. 4 AND 5 WHEREIN COPY OF DECLARATION OF COMMISSION AGENT IS REPRODUCED. WE FIND THAT THE VERY FACT HAS BEEN RECORDED BY CIT(A) AND THE SAME WAS CONSIDERED BY AO DURING REMAND PROCEEDINGS OF ASSESSMENT YEAR 2007-08. ONC E CIT(A) HAS REPRODUCED THE COPY OF DECLARATION OF COMMISSION AGENT IT MEANS THAT THE C IT(A) HAS CONSIDERED THE SAME AND THERE IS NO FRESH EVIDENCE AS CONTENDED BY REVENUE. IN VIEW OF THIS, WE ARE OF THE VIEW THAT THE REVENUE COULD NOT POINT OUT ANY MISTAKE IN THE ORDER OF TRI BUNAL, WHICH IS APPARENT FROM RECORD. HENCE, WE DISMISS THE MISC. APPLICATION OF REVENUE. 2. IN THE RESULT, THE REVENUES MISC. APPLICATION S TANDS DISMISSED. 3. ORDER IS PRONOUNCED IN THE OPEN COURT . SD/- SD/- , ' #!' ' #!' ' #!' ' #!' , (PRAMOD KUMAR) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER ( 1 1 1 1) )) ) DATED :1 ST JUNE, 2012 23 #%45 #6 JD.(SR.P.S.) 2 MA NO. 31/K/2012 KAY BEE INDUSTRIAL ALLOYS PVT. LT D. A. Y 2008-09 0 . ##$ 7$(8- COPY OF THE ORDER FORWARDED TO: 1 . /APPLICANT : DCIT, CIRCLE-4, KOLKATA 2 +,- / RESPONDENT M/S. KAY BEE INDUSTRIAL ALLOYS PVT. LTD., P-7, CHOWRINGHREE SQUARE, 8 TH FLOOR, KOLKATA-700 069. 3 . #0% ( )/ THE CIT(A) , KOLKATA 4. CIT, KOLKATA 5 . ?#@ #% / DR, KOLKATA BENCHES, KOLKATA +$ #/ TRUE COPY, 0%/ BY ORDER, ' !5 /ASSTT. REGISTRAR .