DCIT, Circle - 12(1), Kolkata, Kolkata V. M/s. International Seaports (Haldia) Pvt. Ltd., Kolkata

MA 45/KOL/2020

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 3680 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-03-2020
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 28-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA A BENCH, KOLKATA (BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER & SRI ABY T. VARKEY, JUDICIAL MEMBER) M.A. NO. 45/KOL/2020 ARISING OUT OF ITA NO. 997/KOL/2018 ASSESSMENT YEAR: 2012-13 DCIT, CIRCLE-12(1), KOLKATA............................................APPELLANT VS. M/S. INTERNATIONAL SEAPORTS (HALDIA) PVT. LTD...........RESPONDENT [PAN: AAACI 9468 D] APPEARANCES BY: SMT. RANU BISWAS, ADDL. CIT, APPEARING ON BEHALF OF THE REVENUE. NONE APPEARED ON BEHALF OF THE ASSESSEE. DATE OF CONCLUDING THE HEARING : FEBRUARY 21 ST , 2020 DATE OF PRONOUNCING THE ORDER : MARCH 4 TH , 2020 ORDER PER J. SUDHAKAR REDDY, AM: BY THIS MISCELLANEOUS APPLICATION THE REVENUE SEEKS RECALL OF THE ORDER OF THE TRIBUNAL IN THE ASSESSEES CASE DATED 28.08.2019 ON THE GROUND THAT, FACTUAL MISTAKE HAS CREPT INTO THE ORDER OF THE TRIBUNAL. IT IS BROUGHT TO OUR NOTICE THAT THE TAX EFFECT IN THIS CASE IS 1,83,82,218/- WHEREAS THE REVENUE APPEAL WAS DISMISSED ON THE GROUND THAT THE TAX EFFECT IS BELOW 50 LAKH. 2. ON GOING THROUGH THE FACTS, WE FIND THAT THE MISTAKE APPARENT ON RECORD HAS CREPT INTO THE ORDER OF THE TRIBUNAL. THE TAX EFFECT IN THIS REVENUE APPEAL WAS ABOVE 50 LAKH. HENCE, WE RECALL OUR ORDER DATED 28.08.2019 AND DIRECT THE REGISTRY TO POST THE CASE FOR FRESH HEARING ON 16.04.2020. NOTICE MAY BE SENT BY R.P.A.D. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE REVENUE IS ALLOWED. KOLKATA, THE 4 TH MARCH, 2020. SD/- SD/- [ABY T. VARKEY] [J. SUDHAKAR REDDY] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 04.03.2020 BIDHAN 2 M.A. NO. 45/KOL/2020 ARISING OUT OF ITA NO. 997/KOL/2018 ASSESSMENT YEAR: 2012-13 M/S. INTERNATIONAL SEAPORTS (HALDIA) PVT. LTD. COPY OF THE ORDER FORWARDED TO: 1. DCIT, CIRCLE-12(1), KOLKATA. 2. M/S. INTERNATIONAL SEAPORTS (HALDIA) PVT. LTD., 41, JAWAHAR LAL NEHRU ROAD, KANAK BUILDING, 3 RD FLOOR, KOLKATA-700 071. 3. CIT(A)-4, KOLKATA. (SENT THROUGH E-MAIL) 4. CIT- 5. CIT(DR), KOLKATA BENCHES, KOLKATA. (SENT THROUGH E-MAIL) TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES