Amitabha Sanyal, Kolkata V. ITO, Ward-58(4), Kolkata, Kolkata

MA 48/KOL/2023

AI Insights

The case involves a miscellaneous application under section 254(2) of the Income Tax Act, filed by Amitabha Sanyal against the order of the Income Tax Appellate Tribunal, which had previously adjudicated only one of the five grounds of his appeal. The Tribunal had assumed that the remaining grounds were connected and consequential to the adjudicated ground, leading to their non-consideration. The assessee's counsel argued that this oversight constituted a mistake apparent from the record, warranting a recall of the order for a re-adjudication of all grounds on their merits. The Departmental Representative supported the original findings. The Tribunal agreed with the assessee's counsel, acknowledged the mistake, and allowed the recall of the order.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 122898 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-08-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 03-08-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 16-07-2023
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘B’ KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI SONJOY SARMA, JUDICIAL MEMBER MA No. 48/KOL/2023 Assessment Year: 2011-12 [Arising out of ITA No. 359/KOL/2022] Amitabha Sanyal 108B, Block-F, New Alipore, Kolkata-700053. PAN: ALEPS 2352 J Vs. ITO, Ward-58(4), Kolkata Appellant Respondent Present for: Assessee by : Shri Amit Agarwal, Advocate Revenue by : Shri P.P. Barman, Addl. CIT, Sr. DR Date of Hearing : 04.08.2023 Date of Pronouncement : 23.08.2023 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. 359/Kol/2022 dated 13.03.2023. 2. The ld. counsel for the assessee referring to the contents of the miscellaneous application submitted that at the time of hearing on 20.12.2022, the appeal of the assessee was heard on merits and the Hon’ble Tribunal adjudicated only ground no. 4 of the appeal in favour of the assessee. However, the remaining ground 1, 2, 3 & 5 did not adjudicate by this Tribunal assuming that these are connected and consequential to ground no. 4 of the appeal. Therefore, the ld. counsel prayed before this Tribunal stating that ground no. 1, 2, 3 & 4 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 M.A. 48/Kol/2023 Assessment Year: 2011-12 Amitabha Sanyal 2 facts and contention put forth by the petitioner constituting mistake apparent in terms of section 254(2) of the Act. Accordingly, request made before this Tribunal to recall the impugned order and re-adjudicate the appeal of the assessee on merits. 3. On the other hand, ld. DR supported the findings of the Tribunal. 4. We have heard the rival submission and perused the records placed before us. We find that the appeal of the assessee was heard by us on 20.12.2022 and issues were discussed on merits in detail. However, while deciding the issues involved in the appeal by us, we have adjudicated ground no. 4 and did not adjudicate ground no. 1, 2, 3 & 5 on wrong assumption that these grounds are connected and consequential to ground no. 4 of the appeal. Since issues were dealt on merits and same ought to have been dealt by this Tribunal, we find that apparent mistake has occurred in framing the impugned order which needs to be rectified and the grievance of the assessee can be addressed only by recalling the impugned order. We therefore find merits in the contention of the ld. counsel for the assessee and thus recall our order dated 13.03.2023. The registry is directed to restore ITA No. 359/Kol/2022 at its original number and fixed it for hearing in due course by issuing notice to the parties. In terms of the above, miscellaneous application of the assessee is hereby allowed. 5. In the result, miscellaneous application of the assessee is allowed. Order pronounced in the open court on 23.08.2023. Sd/- Sd/- (Rajesh Kumar) (Sonjoy Sarma) Accountant Member Judicial Member Dated: 23.08.2023. Biswajit M.A. 48/Kol/2023 Assessment Year: 2011-12 Amitabha Sanyal 3 Copy of the order forwarded to: 1. Appellant- Amitabha Sanyal. 2. Respondent – ITO, Ward-58(4), Kolkata. 3. Ld. CIT 4. Ld. CIT(A) 5. Ld. DR True Copy By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata