Parikh Patel & Co., Kolkata V. ACIT, CIR-31, KOLKATA, Kolkata

MA 31/KOL/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2625 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-12-2014
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 01-07-2014
• Court: TRIBUNAL

Judgement Text

MA NO . 31 /KOL/14 A - JM M/S. PARIKH PATEL & CO. 1 , A IN THE INCOME TAX APPELLATE TRIBUNAL, A BENCH: KOLKATA ( ) , , [ BEFORE HON BLE SRI MAHAVIR SINGH, JM & HON BLE SRI SHAMIM YA HYA, AM ] MISC. APPLICATION NO . 31 /KOL/201 4 [ ARISING OUT OF ITA NO . 967/KOL/2011 A.Y 2006 - 07] M/S. PARIKH PATEL & CO. VS. A.C.I.T, CIRCLE - 31 , KOLKATA PAN: A AEEP 2971R [ APPLICANT ] [RESPONDENT] FOR THE APPLICANT : SHRI DR. SOMNATH GHOSH. CA , LD.AR FOR THE RESPONDENT : SHRI K ANHIYA LAL KONAK, JCIT/ LD. SR.DR / DATE OF HEARING : 1 9 - 12 - 2014 / DATE OF PRONOUNCEMENT: 19 - 12 - 2014 / ORDER , SHRI MAHAVIR SINGH, JUDICIAL MEMBER: BY WAY OF TH IS MISCELLANEOUS APPLICATION THE ASSESSEE WAN TS TO RECALL THE SAID ORDER OF THE TRIBUNAL DATED 07 - 04 - 2014 PASSED IN ITA NO. 967 /KOL/201 1 FOR THE ASSESSMENT YEAR 200 6 - 07 FOR THE REASON THAT RECONCILIATION WAS NOT CONSIDERED BY THE TRIBUNAL , WHICH WAS AVAILABLE IN THE ASSESSEE S PAPER BOOK. 2. W E HAV E GONE THROUGH THE PAPER BOOK AND WE FIND THAT THE RECONCILIATION IS TO CONSIDERED WHETHER THE SAME IS CORRECT OR NOT. WE HAVE TO EXAMINE THE SAME. IN VIEW OF THE ABOVE, WE RECALL THE SAID ORDER DATED 0 7 - 0 4 - 201 4 PASSED IN ITA NO.967/KOL/2011 AND DIRECT THE REGISTRY TO FIX THE CASE IN NORMAL COURSE OF HEARING. MA NO . 31 /KOL/14 A - JM M/S. PARIKH PATEL & CO. 2 3 . IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED . ORDER PRONOUNCED IN THE OPEN COURT ON 19 - 12 - 2014 SD/ - SD/ - [ , ] [ , ] SHAMIM YAHYA, ACCOUNTANT MEMBER MAHAVIR SINGH, JUDICIAL MEMBER ( ) DATED : 19/12 /2014 **PRADIP SPS COPY OF THE ORDER FORWARDED TO : 1 . APPLICANT: M/S. PARIKH PATEL & CO. N414, IDEAL PLAZA, 4 TH FL., 11/1 SARAT BOSE RD, KOL - 20. 2 . RESPONDENT: THE A CIT, C IR - 31 ,KOL 3 . THE CIT(A) KOL. 4. THE CIT KOL. 5. DR,ITAT, KOL TRUE COPY BY ORDER ASSISTANT REGISTRAR,I TAT,KOL