A.C.I.T.,Circle-1 , Burdwan V. M/s Burdwan Diagnostic And Research Centre (P) Ltd., Nadia

MA 47/KOL/2020

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 4261 (ITAT-KOLKATA)
• Duration Of Justice: 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-02-2020
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 07-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

M.A. NO. 47/KOL/2020 ( IN ITA NO. 2013/KOL/2019) ASSESSMENT YEAR: 2012-2013 BURDWAN DIAGN OSTIC & RESEARCH CENTRE (P) LIMITED 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA B BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT AND SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER M.A. NO. 47/KOL/2020 (ARISING OUT OF I.T.A. NO. 2013/KOL/2019) ASSESSMENT YEAR: 2012-2013 ASSISTANT COMMISSIONER OF INCOME TAX,.............. ......................APPLICANT CIRCLE-1, BURDWAN, AAYAKAR BHAWAN, COURT COMPOUND, KACHHARI ROAD, BURDWAN-713101 -VS.- BURDWAN DIAGNOSTIC & RESEARCH CENTRE (P) LIMITED,.. .............RESPONDENT BAMCHANDIPUR, G.T. ROAD, DIST. BURDWAN-713101 [PAN: AABCB7773R] APPEARANCES BY: SHRI JAYANTA KHANRA, JCIT, FOR THE APPLICANT SHRI K.M. ROY, FCA, FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : FEBRUARY 28, 2020 DATE OF PRONOUNCING THE ORDER : FEBRUARY 28, 2020 O R D E R PER SHRI P.M. JAGTAP, VICE-PRESIDENT:- AS RIGHTLY POINTED OUT BY THE REVENUE IN THE PRESEN T MISCELLANEOUS APPLICATION, THERE IS A MISTAKE IN THE ORDER OF THE TRIBUNAL DATED 13.09.2019 PASSED IN ITA NO. 2013/KOL/2019, INASMUC H AS, THE MATTER HAVING BEEN SENT BACK BY THE TRIBUNAL TO THE LD. CI T(APPEALS) FOR DISPOSING OF THE APPEAL OF THE ASSESSEE ON MERIT IN ACCORDANCE WITH LAW AFTER GIVING PROPER AND SUFFICIENT OPPORTUNITY OF B EING HEARD TO THE ASSESSEE, THE UNDERTAKING OF THE LD. COUNSEL FOR TH E ASSESSEE IS WRONGLY MENTIONED IN THE LAST FOUR LINES OF PARAGRAPH NO. 4 AS UNDER:- AS UNDERTAKEN BY THE LD. COUNSEL FOR THE ASSESSEE, THE ASSESSEE SHALL MAKE DUE COMPLIANCE BEFORE THE ASSESSING OFFI CER AND EXTEND ALL THE POSSIBLE COOPERATION IN ORDER TO ENABLE THE AO TO COMPLETE THE ASSESSMENT AFRESH EXPEDITIOUSLY IN ACCORDANCE W ITH LAW. M.A. NO. 47/KOL/2020 ( IN ITA NO. 2013/KOL/2019) ASSESSMENT YEAR: 2012-2013 BURDWAN DIAGN OSTIC & RESEARCH CENTRE (P) LIMITED 2 2. SINCE THE MISTAKE AS STATED ABOVE IS APPARENT FR OM RECORD, WE RECTIFY THE SAME BY DELETING THE ABOVE SENTENCE AND REPLACING THE SAME WITH THE FOLLOWING:- AS UNDERTAKEN BY THE LD. COUNSEL FOR THE ASSESSEE, THE ASSESSEE SHALL MAKE DUE COMPLIANCE BEFORE THE LD. CIT(APPEALS) AND EXTEND ALL THE POSSIBLE COOPERATIO N IN ORDER TO ENABLE THE LD. CIT(APPEALS) TO DISPOSE OF THE APPEAL AFRESH EXPEDITIOUSLY IN ACCORDANCE WITH LAW . 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE REVENUE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON FEBRUARY 28, 2020. SD/- SD/- (SATBEER SINGH GODARA) (P.M. JAGTAP) JUDICIAL MEMBER VICE-PRESIDENT KOLKATA, THE 28 TH DAY OF FEBRUARY, 2020 COPIES TO : (1) ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, BURDWAN, AAYAKAR BHAWAN, COURT COMPOUND, KACHHARI ROAD, BURDWAN-713101 (2) BURDWAN DIAGNOSTIC & RESEARCH CENTRE (P) LIMITED, BAMCHANDIPUR, G.T. ROAD, DIST. BURDWAN-713101 (3) COMMISSIONER OF INCOME TAX (APPEALS), BURDWAN (4) COMMISSIONER OF INCOME TAX , (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.