Ratna Mitra , Kolkata V. ITO, Ward-3-(4). , Kolkata

MA 40/KOL/2023

AI Insights

This case involves a miscellaneous application under section 254(2) of the Income Tax Act, filed by the assessee, Ratna Mitra, against an order of the Income Tax Appellate Tribunal. The application was prompted by the Tribunal's earlier decision to set aside the assessee's appeal to the CIT(A) for de novo adjudication, without addressing additional grounds raised by the assessee. The assessee argued that the non-consideration of these grounds constituted an apparent mistake, warranting a recall and re-adjudication of the appeal. However, the Tribunal found that there was no apparent mistake in their previous order and dismissed the application.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 122880 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-09-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 05-07-2023
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: MIRAJ D. SHAH
• Keywords: Set aside
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘A’ KOLKATA BEFORE DR. MANISH BORAD, ACCOUNTANT MEMBER AND SHRI SONJOY SARMA, JUDICIAL MEMBER MA No. 40/KOL/2023 Assessment Year: 2012-13 [Arising out of ITA No. 202/KOL/2023] Ratna Mitra 203, Sarat Bose Road, Deshpriya Park, Kolkata-700029. PAN: ACQPN 3055 N Vs. ITO, Ward-30(4), Kolkata Appellant Respondent Present for: Assessee by : Shri Miraj D. Shah, AR Revenue by : Shri B.K. Singh, JCIT, Sr. DR Date of Hearing : 28.07.2023 Date of Pronouncement : 20.09.2023 ORDER PER SONJOY SARMA, JUDICIAL MEMBER: This miscellaneous application u/s 254(2) of the Act at the instance of the assessee is directed against the order of this Tribunal in ITA No. 202/Kol/2023 dated 08.06.2023. 2. The ld. counsel for the assessee referring to the contents of the miscellaneous application submitted that at the time of hearing on 18.05.2023, the appeal of the assessee was disposed off with the direction of ld. CIT(A) to adjudicate the matter de novo. However, doing so, the Hon’ble Tribunal did not adjudicate the two other additional grounds raised by the assessee. The ld. counsel for the assessee submitted that in fact those additional grounds needed to be adjudicated separately by this Tribunal. He further submitted that the impugned order has resulted in miscarriage of justice in as much as non-consideration of facts and contention put forth by the petitioner constituting apparent mistake in terms of section 254(2) of the M.A. 40/Kol/2023 Assessment Year: 2012-13 Ratna Mitra 2 Act. Accordingly, ld. counsel request made to recall the impugned order dated 08.06.2023 and re-adjudicate the appeal of the assessee on the issue involved. 3. On the other hand, ld. DR supported the findings of the Tribunal. 4. We have heard the rival submission and perusal of the records placed before us. We find that the appeal of the assessee was heard by us on 18.05.2023 and issues were set aside to the file of ld. CIT(A) for de novo adjudication. While passing the impugned order dated 08.06.2023 by this Tribunal, we set aside the whole issue to the file of ld. CIT(A) for de novo adjudication. Therefore, we find that there was no apparent mistake had been occurred while passing the impugned order. We, therefore, find no merit in the contention made by the ld. counsel on behalf of the assessee. At this stage, we feel no need to interfere with the above order passed by the Tribunal dated 08.06.2023 anymore and accordingly we dismiss the miscellaneous application filed by the assessee. 5. In the result, miscellaneous application filed by the assessee is dismissed. Order pronounced in the open court on 20.09.2023. Sd/- Sd/- (Manish Borad) (Sonjoy Sarma) Accountant Member Judicial Member Dated: 20.09.2023. Biswajit M.A. 40/Kol/2023 Assessment Year: 2012-13 Ratna Mitra 3 Copy of the order forwarded to: 1. Appellant- Ratna Mitra. 2. Respondent – ITO, Ward-30(4), Kolkata. 3. Ld. CIT 4. Ld. CIT(A) 5. Ld. DR True Copy By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata