Eminence Corporation (P) Limited, Bhubaneswar V. JCIT(OSD), Corporate Circle1(1), Bhubaneswar

MA 33/CTK/2021

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3174 (ITAT-CUTTACK)
• Duration Of Justice: 1 year(s) 2 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-08-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 18-08-2022
• Assessment Year: 2005-2006
• Appeal Filed On: 30-05-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JM & SHRI ARUN KHODPIA, AM Miscellaneous Application No.33/CTK/2021 (Arising out of IT A No.227/CT K/2019) (नििाारण वषा / AY. :2005-2006) Eminence Corporation Pvt. Ltd., C-7, Saheed Nagar, Market Building, Bhubaneswar Vs JCIT(OSD), Corporate Circle- 1(1), Bhubaneswar PAN No. : (अऩीलाथी /Appellant) .. (प्रत्यथी / Respondent) ननधाारिती की ओर से /Assessee by : Shri P.K.Mishra, Advocate िाजस्व की ओर से /Revenue by : Shri S.C.Mohanty, Sr. DR स ु नवाई की तािीख / Date of Hearing : 19/08/2022 घोषणा की तािीख/Date of Pronouncement : 19/08/2022 आदेश / O R D E R Per George Mathan, JM: This miscellaneous application is filed by the assessee against the order of the Tribunal passed in ITA No.227/CTK/2019, dated 06.08.2020. 2. It was submitted by the ld. AR that the Tribunal has not adjudicated ground No.1, which is a legal ground in assessee’s case and that being a mistake apparent from the order of the Tribunal, therefore, the same may be recalled and appeal may be posted for hearing for the purpose of adjudication of ground No.1. 3. In reply, ld. Sr. DR submitted that the ground No.1 raised by the assessee in its appeal is only a general ground, which does not require any separate adjudication. 4. We have considered rival submissions. A perusal of the ground No.1 raised in grounds of appeal of the assessee shows that ground No.1 MA No.33/CTK/2021 2 is a very specific legal ground, which has been raised. A perusal of the order of the Tribunal shows that such ground has not been adjudicated by the Tribunal, which amounts to a mistake apparent from the record of the Tribunal and, therefore, the same is required to be recalled. Consequently, the order of the Tribunal dated 06.08.2020 stands recalled only for the purpose of adjudication of ground No.1 of the assessee’s appeal. The Registry is directed to fix the appeal for hearing on 14.11.2022. No notice to either side is required to be issued as the date of hearing of the appeal is pronounced in the open court. 5. In the result, miscellaneous application filed by the assessee is allowed. Order pronounced and dictated in the open court on 19/08/2022. Sd/- (ARUN KHODPIA) Sd/- (GEORGE MATHAN) ऱेखा सदस्य / ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनाांक Dated 19/08/2022 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनिलऱपप अग्रेपषि/Copy of the Order forwarded to : आदेशाि ु सार/ BY ORDER, (Assistant Registrar) आयकर अपीऱीय अधिकरण, कटक/ITAT, Cuttack 1. अऩीलाथी / The Appellant- Eminence Corporation Pvt. Ltd., C-7, Saheed Nagar, Market Building, Bhubaneswar 2. प्रत्यथी / The Respondent- JCIT(OSD), Corporate Circle-1(1), Bhubaneswar 3. आयकि आय ु क्त(अऩील) / The CIT(A), 4. आयकि आय ु क्त / CIT 5. ववभागीय प्रनतननधध, आयकि अऩीलीय अधधकिण, कटक / DR, ITAT, Cuttack 6. गार्ा पाईल / Guard file. सत्यावऩत प्रनत //True Copy//