SHEO KUMAR KAJARIA, Kolkata V. D.C.I.T., CC-I, Kolkata,

MA 5/KOL/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2364 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-09-2014
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: 2004-2005
• Appeal Filed On: 12-02-2014
• Court: TRIBUNAL
• Department Lawyers: DAVID Z CHANGTHU AD DL CITSR
• Assessee Lawyers: A K TBREWAL FCA LD
• Keywords: Rectification of order
• Section: 154

Judgement Text

, C, , IN THE INCOME TAX APPELLATE TRIBUNAL C B ENCH : KOLKATA ( ) , ! 1 , [BEFORE HONBLE SHRI SHAMIM YAHYA, AM & HONBLE SH RI GEORGE MATHAN, JM %% & /M.A. NOS. 05 & 06/KOL/2014 [IN I.T.A NOS. 1789 & 1790/KOL/2009 A.YS. 2004-05 & 2005-06] SHEO KUMAR KAJARIA VS. D.C.I.T, CC-1, KOLKATA PAN: AFCPL 7875A [ /APPLICANT ] [)*+/ RESPONDENT ] /APPLICANT BY : SHRI A.K.TBREWAL, FCA, LD. AR )*+ / RESPONDENT BY : SHRI DAVID Z.CHANGTHU, AD DL.CIT/SR.DR. / 0 /DATE OF HEARING : 05/09/2014 / 0 /DATE OF PRONOUNCEMENT: 05/09/2014 /ORDER ! 1, SHRI GEORGE MATHAN, JUDICIAL MEMBER THESE ARE MISCELLANEOUS APPLICATIONS FILED BY THE A SSESSEE AGAINST THE ORDER OF THE TRIBUNAL PASSED IN ITA NOS. 1789 & 1790/KOL/2009 FO R THE ASSESSMENT YEARS 2004-05 AND 2005- 06 DATED 12 TH JULY 2010. 2. SHRI A.K.TBREWAL, FCA, LEARNED LD.AR REPRESENTE D ON BEHALF OF THE ASSESSEE AND SHRI DAVID Z.CHANGTHU, ADDL.CIT, LEARNED SR.DR REPRESEN TED ON BEHALF OF THE REVENUE. 3. IT WAS SUBMITTED BY SHRI A.K.TBREWAL, FCA, LEA RNED LD.AR FOR THE ASSESSEE THAT FOR THE ASSESSMENT YEARS 2005-05 AND 2005-06 THE TRIBUNAL H AD DISMISSED THE ASSESSEES APPEAL AS INFRUSTUOUS ON THE GROUND THAT THE LD.CIT(A) IN RE CTIFICATION PROCEEDINGS U/S. 154 OF THE ACT HAD ALLOWED THE ASSESSEES APPEALS. IT WAS THE SUBMISSI ON BY HIM THAT AGAINST THE ORDER OF THE LD.CIT(A) PASSED U/S. 154 OF THE ACT, THE REVENUE W AS IN APPEAL BEFORE THE TRIBUNAL. CONSEQUENTLY, THESE APPEALS OF THE ASSESSEE HAD BEE N DISMISSED AS INFRUCTUOUS. THE SAME WAS LIABLE TO BE RECALLED. 4. IN REPLY, SHRI DAVID Z.CHANGTHU, ADDL.CIT, LEARN ED SR.DR HAS SUBMITTED BEFORE US THAT THERE WAS NO MISTAKE APPARENT FROM RECORD, WHICH C ALLS FOR ANY RECTIFICATION. 5. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. A PE RUSAL OF THE MISC. APPLICATIONS FILED BY THE ASSESSEE, DOES NOT POINT OUT ANY MISTAKE APPARE NT FROM RECORD IN RESPECT OF THE SAID ORDER OF THE TRIBUNAL. JUST BECAUSE THE REVENUE HAS FILED APPEAL BEFORE THE TRIBUNAL AGAINST THE RECTIFICATION ORDER OF THE LD.CIT(A) PASSED U/S. 154 OF THE ACT, THE SAME WILL NOT MAKE ANY GROUND FOR MA NOS.05 & 06/KOL/14 SHEO KR.KAJARIA-C-JM 2 RECTIFICATION OR RE-PROCEEDINGS BEFORE THE TRIBUNA L. IN THE CIRCUMSTANCES, THE MISC. APPLICATIONS FILED BY THE ASSESSEE FOR BOTH THE ASSESSMENT YEARS UNDER CONSIDERATION STAND DISMISSED. 6. IN THE RESULT, THE MISC. APPLICATIONS FILED BY THE ASSESSEE STAND DISMISSED AS STATED ABOVE. 3 ORDER PRONOUNCED IN THE OPEN COURT ON 05-09-2014 SD/- SD/- [ , ] [ ! 1 , ] [ SHAMIM YAHYA, ACCOUNTANT MEMBER ] [GEORGE MATHAN, JUDICIAL MEMBER ] 0 / DATED : 05-09-2014 / )% 7%/ COPY OF THE ORDER FORWARDED TO: 1 . + /APPELLANT- SHRI SHEO KUMAR KAJARIA, 4 ASHOKA ROA D, KOL-27. 2 )*+ / RESPONDENT : DCIT, CC-1, KOL. 3 . / CIT, 4 . ( )/ CIT(A), 5 . ) / DR, KOLKATA BENCHES, KOLKATA *PP/SPS [*% )/ TRUE COPY] / BY ORDER, /ASSTT REGISTRAR.