ITO, WD-WD-3(1), ASANSOL, Asansol V. Shri Jagmohan sharma, Burdwan

MA 31/KOL/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3694 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-11-2015
• Appeal Filed By: Department
• Bench Allotted: SMC
• Next Hearing Date: 18-09-2015
• Assessment Year: 2006-2007
• Appeal Filed On: 24-04-2015
• Court: TRIBUNAL
• Section: 148

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC(B) BENCH : KOLKATA [BEFORE SHRI MAHAVIR SINGH, JM & SHRI M. BALAGANES H, AM] M. A. NO. 31/KOL/2015 IN I.T.A NO. 1384/KOL/2013 ASSESSMENT YEAR: 2006-07 INCOME-TAX OFFICER, WD-3(1), ASANSOL VS. SHRI JAG MOHAN SHARMA (PAN: AJAPS8778G) ( APPLICANT ) ( RESPONDENT ) DATE OF HEARING : 06.11.2015 DATE OF PRONOUNCEMENT: 06.11.2015 FOR THE APPLICANT: SMT. RANU BISWAS, JCIT, SR. DR FOR THE RESPONDENT: SHRI V. N. PUROHIT, FCA ORDER PER MAHAVIR SINGH, JM: BY THIS MISCELLANEOUS APPLICATION, THE REVENUE HAS SOUGHT FOR RECONSIDERATION OF THE CASE BY RECALLING THE ORDER OF THE TRIBUNAL PASSED ON 05.09.2014. 2. AT THE OUTSET, IT IS NOTICED THAT REVENUE HAS RA ISED THE ISSUE THAT IN THIS CASE NO ASSESSMENT PROCEEDING WAS PENDING AND HENCE, THE TRIBUNAL HAS COMMITTED MISTAKE IN ADJUDICATING THE ISSUE ON WRONG FACTS. AFTER HEARING BOTH THE SIDES, WE FIND THAT THE TRIBUNAL HAS DECIDED THE ISSUE ON JUR ISDICTION THAT A VALID RETURN FOR ASSESSMENT WAS PENDING AT THE TIME OF ISSUANCE OF N OTICE U/S. 148 OF THE ACT AND NOT OTHERWISE. ACCORDINGLY, WHEN A QUERY WAS PUT TO LD . SR. DR SHE COULD NOT STATE THAT THERE IS MISTAKE APPARENT FROM RECORD IN THE O RDER OF THE TRIBUNAL. IN VIEW OF THE ABOVE, WE DISMISS THIS MISC. APPLICATION OF REV ENUE. 3. IN THE RESULT, MISC. APPLICATION OF REVENUE IS D ISMISSED. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- (M. BALAGANESH) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 6TH NOVEMBER, 2015 JD.(SR.P.S.) 2 MA NO.31/K/2015, JAGMOHAN SHARMA A. Y 2006-07 COPY OF THE ORDER FORWARDED TO: 1 . APPLICANT : ITO, WARD-3(1), ASANSOL 2 RESPONDENT SHRI JAGMOHAN SHARMA, PROP. TIRUPATI AUTO ENGG. WORKS, P.O. SEARSOLE RAJBARI, DIST. BURDWAN (WB), P IN-713358. 3 . THE CIT(A) , ASANSOL 4. ACIT, ASANSOL 5 . DR, KOLKATA BENCHES, KOLKATA TRUE COPY, BY ORDER, ASSTT. REGISTRAR .