ITO, Wd-7(1), Kolkata, Kolkata V. M/s. Aminex Merchants Pvt. Ltd., Kolkata

MA 38/KOL/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5877 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-10-2017
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 1996-1997
• Appeal Filed On: 09-03-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ARINDAM BHATTACHARJEE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : KOLKATA [BEFORE HONBLE SHRI M.BALAGANESH, AM & SHRI S.S. VISWANETHRA RAVI, JM ] M.A. NO. 38 OF 2017 (A/O I.T.A NO.566/KOL/ 2012) ITO, WARD-7(1), KOLKATA -VS.- M/S AMINEX MERCHANTS PVT. LTD. [PAN : AACCA 5556 A] (APPELLANT) (RESPONDENT) FOR THE APPELLANT : SHRI ARINDAM BHATTACHAR JEE, ADDL. CIT SR. DR FOR THE RESPONDENT : SHRI ANIL KOCHAR, ADVOC ATE DATE OF HEARING : 06.10.2017 DATE OF PRONOUNCEMENT :06.10.2017. ORDER PER M.BALAGANESH, AM 1. BY VIRTUE OF THIS MISCELLANEOUS APPLICATION, TH E REVENUE POINTED OUT THAT THIS TRIBUNAL HAD DISPOSED OFF THE CROSS OBJECTIONS PREF ERRED BY THE ASSESSEE IN C.O. NO. 12/KOL/2016 ARISING OUT OF REVENUE APPEAL IN I.T.A. NO. 566/KOL/2012. THIS TRIBUNAL HAD DISPOSED OFF ONLY THE CO OF THE ASSESSEE WITHO UT TAGGING THE SAME ALONG WITH REVENUE APPEAL. THIS CONSTITUTES A MISTAKE APPARENT ON RECORD WARRANTING RECTIFICATION U/S 254(2) OF THE ACT, HENCE, WE DEEM IT FIT AND AP PROPRIATE TO RECALL THIS ORDER PASSED BY THIS TRIBUNAL IN CO NO. 12/KOL/2016 DATED 04.11.20 16. WE UNDERSTAND THAT THE REVENUE APPEAL IN I.T.A. NO. 566/KOL/2012 IS LISTED FOR HEA RING ON 24.10.2017 BEFORE A BENCH. WE DIRECT THE REGISTRY TO FIX THIS CO OF THE ASSESSEE ALSO ALONG WITH THAT REVENUE APPEAL PURSUANT TO RECALLING OF THE ORDER O F THE TRIBUNAL. 2 MA NO. 38/KOL/2017 (A/O I.T.A NO. 566/KOL/2012) M/S AMINEX MERCHANTS (P) LTD. A.YR.1996-97 2 2. IN THE RESULT, THE MISCELLANEOUS APPLICATION PRE FERRED BY THE REVENUE IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON 06.10.2017 SD/- SD/- [S.S. VISWANETHRA RAVI] [ M.BALAGA NESH] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 06.10.2017 SB, SR. PS COPY OF THE ORDER FORWARDED TO: 1.ITO, WARD-7(1), KOLKATA, AAYKAR BHAWAN, KOLKATA 2. M/S AMINEX MERCHANTS PVT. LTD., C/O, S.L. KOCHE R, ADVOCATE, 86, CANNING STREET, KOLKATA-700001 3.CIT(A)- 4. CIT- 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PRIVA TE SECRETARY HEAD OF OFFICE/ D.D.O., ITAT KOLKATA BENCHE S