Machino Techno Sales Ltd., Kolkata V. DCIT, Circle - 11, Kolkata, Kolkata

MA 41/KOL/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7558 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-01-2012
• Appeal Filed By: Assessee
• Bench Allotted: B
• Assessment Year: 2005-2006
• Appeal Filed On: 19-05-2011
• Court: TRIBUNAL
• Department Lawyers: A K PRAMANIK
• Assessee Lawyers: S BAGCHI

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL, BEN CH B, KOLKATA () BEFORE , , , , , SHRI N.VIJAYAKUMARAN, JUDICIAL MEMBER. ! ! ! ! /AND . .. .#$ #$#$ #$. .. . , %& SHRI C.D.RAO, ACCOUNTANT MEMBER !' !' !' !' / M.A.NO.41/KOL/2011 A/O C.O.NO.6/KOL/2010 IN ITA NO . 92/KOL/2010 () *+/ ASSESSMENT YEAR : 2005-06 (-. / APPELLANT ) MACHINO TECHNO SALES LTD.,. KOLKATA (PAN: AACCM 2561 R) - - - VERSUS - . (01-./ RESPONDENT ) DCIT, CIRCLE-11, KOLKATA -. 2 3 %/ FOR THE APPELLANT: SHRI S.BAGCHI 01-. 2 3 %/ FOR THE RESPONDENT: SHRI A.K.PRAMANIK 4 2 $& /DATE OF HEARING : 06.01.2012 5* 2 $& /DATE OF PRONOUNCEMENT : 06.01.2012. %6 / ORDER ( (( ( . .. .#$ #$#$ #$. .. . ) )) ), , , , %& PER SHRI C.D.RAO, AM THE ABOVE MISCELLANEOUS APPLICATION HAS BEEN FILED BY THE ASSESSEE TO RECTIFY THE ORDER OF THE TRIBUNAL DATED 13.04.2011 ARISING OUT OF C.O. NO.6/KOL/2010 IN ITA NO.92/KOL/2010 2. IN THIS MISCELLANEOUS APPLICATION THE ASSESSEE WANTS TO RECTIFY THE ORDERS OF THE TRIBUNAL DATED 13.04.2011 BY STATING AS UNDER :- IT IS SUBMITTED THAT THE PETITIONER FILED A C.O. A RISING OUT OF THE AFORESAID APPEAL BEFORE THE HONBE TRIBUNAL AND TOOK THREE ADDITIONA L GROUNDS IN THE C.O. AS MENTIONED IN PARA 2 OF THE ORDER OF THE ITAT. IT IS FURTHER SUBMITTED THAT THE PETITIONER SUBMITT ED BEFORE THE HONBLE TRIBUNAL THAT HE AHS NO OBJECTION IF ORDER OF CIT(A) IS REVERSED AND THAT OF THE AO IS RESTORED IN RESPECT OF GROUND NO.1 OF ADDITIONAL GROUND OF C.O. AS HAS BEEN NOTED BY THE HONBLE TRIBUNAL IN ITS ORDER. 2 IT IS FURTHER SUBMITTED THAT THE LD. DR ALSO SUBMIT TED THAT HE HAS NO OBJECTION TO THE SUBMISSION OF THE AR OF THE ASSESSEE. HOWEVER, THE HONBLE TRIBUNAL, IT APPEARS HAVE MADE AN UNINTENDED MISTAKE AND VIDE PARA 6 OF ITS O RDER REJECTED THE GROUNDS OF C.O. INCLUDING ALL ADDITIONAL GROUNDS. AS STATED ABOVE THE ADDITIONAL GROUND NO.1 WAS DULY PRESSED AND THE LD. DR ALSO DID NOT OBJECT TO THE SAME BUT HE HONBLE TRIBUNAL HAVE NOT PASSED ITS ORDER ON THE SAME. 3. AFTER CAREFUL PERUSAL OF THE ABOVE SUBMISSIONS AS WELL AS THE TRIBUNAL ORDER, WE ARE OF THE VIEW THAT THERE IS A MISTAKE APPARENT FR OM THE RECORD AS POINTED OUT BY THE LD. COUNSEL APPEARING ON BEHALF OF ASSESSEE. THERE FORE WE RECALL OUR ORDER DATED 13.04.2011 AND FIX THE HEARING ON 19.01.2012. SINCE THE SAID DATE HAS BEEN PRONOUNCED IN THE OPEN COURT NO FRESH NOTICE OF HEA RING WILL BE SERVED ON EITHER PARTIES. 4. IN THE RESULT THE MISCELLANEOUS APPLICATION OF T HE ASSESSEE IS ALLOWED ORDER PRONOUNCED IN THE OPEN COURT ON 06.01.2012. SD/- SD/- , ,, , ( ( ( ( N.VIJAYAKUMARAN, JUDICIAL MEMBER . .. .#$ #$#$ #$. .. . , , , , %& %& %& %& , C.D.RAO, ACCOUNTANT MEMBER. ( (( ($& $& $& $&) )) ) DATE: 06.01.2012. %6 2 0(( 7%*8- COPY OF THE ORDER FORWARDED TO: 1. M/S.MACHINO TECHNO SALES LTD., 8A, ALIPORE ROAD, J INDAL HOUSE, KOLKATA-700027. 2 D.C.I.T., CIRCLE-11, KOLKATA 3. THE CIT-IV, KOLKATA, 4 . THE CIT(A)-XII, KOLKATA 5. DR, KOLKATA BENCHES, KOLKATA 1 0(/ TRUE COPY, %6/ BY ORDER, DEPUTY /ASST. REGISTRAR , ITAT, KOLKATA BENCHES R.G.(.P.S.) 3