A.C.I.T., Circle-61, Kolkata V. Smt. Moushumi Ghosh, Kolkata

MA 46/KOL/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 7541 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-03-2020
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 05-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Tax effect
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA A BENCH, KOLKATA [BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SHRI ABY T. VARKEY, JUDICIAL MEMBER] M.A. NO. 46/KOL/2020 ARISING OUT OF ITA NO. 844/KOL/2019 ASSESSMENT YEAR: 2011-12 ACIT, CIRCLE-61, KOLKATA................... APPELLANT VS. SMT. MOUSHUMI GHOSH...................................................................................................RESPONDENT [PAN: ADVPG 3183 A] APPEARANCES BY: SMT. RANU BISWAS, ADL. CIT, SR. DR APPEARED ON BEHALF OF THE REVENUE. NONE APPEARED ON BEHALF OF THE ASSESSEE. DATE OF CONCLUDING THE HEARING : MARCH 13 TH , 2020 DATE OF PRONOUNCING THE ORDER : MARCH 20 TH , 2020 ORDER PER J. SUDHAKAR REDDY, AM : BY THIS MISCELLANEOUS APPLICATION THE REVENUE SUBMITS THAT A MISTAKE APPARENT ON RECORD HAS CREPT INTO THE ORDER OF THE TRIBUNAL DATED 28.08.2019 IN ITA NO. 844/KOL/2019 FOR AY 2011-12. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE OF ISSUANCE OF NOTICE THROUGH RPAD. THE NOTICE IS RETURNED WITH THE REMARK NOT KNOWN. 3. UNDER THESE CIRCUMSTANCES, WE DISPOSE OFF THE APPLICATION EX PARTE ON MERITS, QUA THE ASSESSEE AFTER HEARING THE LD. DR. 4. HEARD THE LD. DR. THE TAX EFFECT IN THIS CASE IS ABOVE 50 LAKH. THE REVENUE APPEAL WAS WRONGLY DISMISSED ON THE GROUND THAT THE TAX EFFECT IN THIS CASE IS LESS THAN 50 LAKH. THUS A MISTAKE APPARENT ON RECORD HAS CREPT INTO THE ORDER OF THE TRIBUNAL WHICH REQUIRES RECTIFICATION. HENCE WE RECALL OUR ORDER IN ITA NO. 844/KOL/2019 FOR AY 2011-12 DATED 28.08.2019. THE REGISTRY IS DIRECTED TO POST THE CASE FOR FRESH HEARING IN DUE COURSE. 2 M.A. NO. 46/KOL/2020 ARISING OUT OF ITA NO. 844/KOL/2019 ASSESSMENT YEAR: 2011-12 SMT. MOUSHUMI GHOSH. 5. IN THE RESULT, THIS MISCELLANEOUS APPLICATION OF THE REVENUE IS ALLOWED. KOLKATA, THE 20 TH MARCH, 2020. SD/- SD/- [ABY T. VARKEY] [J. SUDHAKAR REDDY] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 20.03.2020 BIDHAN COPY OF THE ORDER FORWARDED TO: 1. ACIT, CIRCLE-61, KOLKATA. 2. SMT. MOUSHUMI GHOSH, 27, BRABOURNE ROAD, NARAYANI BUILDING, KOLKATA-700 001. 3. CIT(A)-19, 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