M/s Radhagobinda Ray & Co, Cuttack V. ACIT, Circle-2(1), Cuttack

MA 36/CTK/2021

AI Insights

This case involves a miscellaneous application filed by the revenue against the order of the Tribunal in IT(SS)A No.02/CTK/2006, dated 29.08.2006. The assessee, M/s Radhagobindo Roy & Co., initially filed a miscellaneous application against this order, which was dismissed as an attempt to review the Tribunal's order. Following this, the assessee filed a writ petition before the Hon'ble Jurisdictional High Court, which remitted the issue back to the Tribunal for rehearing. During the rehearing, the assessee sought an adjournment, which was rejected due to the age of the matter. The assessee then failed to demonstrate any specific error in the Tribunal's previous calculation, leading to the dismissal of their application.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 127020 (ITAT-CUTTACK)
• Duration Of Justice: 1 year(s) 6 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-01-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 19-01-2023
• Assessment Year: misc
• Appeal Filed On: 11-07-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री अरुण खोड़पऩया ऱेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER Miscellane ous Ap plicati on No.36/ CT K/2021 ( Ar i s i n g o u t o f I T(SS)A N o .02/ C T K / 2 006) (Blo ck As sessm ent Period : 01.04.1996 to 29.01.2003) M/s Radhagobindo Roy & Co. Nimchouri, Cuttack-753002 Vs ACIT, Circle-2(1), Cuttack PAN No. :AABFR 6111 N (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee by : Shri Mohit Sheth, Advocate राजस्व की ओर से /Revenue by : Shri S.C.Mohanty, Sr.DR स ु नवाई की तारीख / Date of Hearing : 20/01/2023 घोषणा की तारीख/Date of Pronouncement : 20/01/2023 आदेश / O R D E R Per Bench : This miscellaneous application is filed by the revenue against the order of the coordinate bench of the Tribunal in IT(SS)A No.02/CTK/2006, dated 29.08.2006. 2. The assessee has originally filed a miscellaneous application against the order of the Tribunal dated 29.08.2006 passed in IT(SS)A No.02/CTK/2006, which was disposed off vide order dated 11.02.2010 on the ground that the miscellaneous application is in the nature of an attempt to review of the order of the Tribunal. Against the said order dated 11.02.2010, the assessee filed a writ petition before the Hon’ble Jurisdictional High Court and the Hon’ble Jurisdictional High Court remitted the issue back to the file of the Tribunal for rehearing on the basis of the material available on record by affording opportunity of MA.No.36/CTK/2021 2 hearing to all the parties. Today when the matter came up for hearing, the assessee has sought adjournment. The matter is very old and, therefore, the adjournment application filed by the assessee stands rejected. 3. Ld. AR of the assessee has not been able to point out any specific error though the ld. AR makes a claim that calculation of Rs.20 lakhs as made by the Tribunal should be only Rs.3 lakhs. The ld. AR has been unable to place any convincing arguments to show that the calculation as made by the Tribunal is having any mistake apparent from the record. This being so, the miscellaneous application filed by the assessee is dismissed. 4. In the result, miscellaneous application of the assessee stands dismissed. Order dictated and pronounced in the open court on 20/01/2023. Sd/- (अरुण खोड़पऩया) (ARUN KHODPIA) Sd/- (जाजज माथन) (GEORGE MATHAN) ऱेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनाांक Dated 20/01/2023 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतलऱपऩ अग्रेपषत/Copy of the Order forwarded to : आदेशान ु सार/ BY ORDER, (Assistant Registrar) आयकर अऩीऱीय अधधकरण, कटक/ITAT, Cuttack 1. अऩीऱाथी / The Appellant- 2. प्रत्यथी / The Respondent- 3. आयकर आय ु क्त(अऩीऱ) / The CIT(A), 4. आयकर आय ु क्त / CIT 5. पवभागीय प्रयतयनधध, आयकर अऩीऱीय अधधकरण, कटक / DR, ITAT, Cuttack 6. गार्ज पाईऱ / Guard file. सत्यापऩत प्रयत //True Copy//