ITO, Ward-2(2), Hooghly., Hooghly V. M/s. Mallick Filling Station, Hooghly

MA 50/KOL/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1657 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-02-2014
• Appeal Filed By: Department
• Bench Allotted: SMC
• Assessment Year: 2005-2006
• Appeal Filed On: 29-07-2013
• Court: TRIBUNAL
• Keywords: Audit objection; Tax effect

Judgement Text

, A , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KOL KATA () BEFORE , /AND . . . . ' '' ''# '#'# '#, $% ) [BEFORE SHRI MAHAVIR SINGH, JM & SHRI ABRAHAM P. GEORGE, AM] $& $& $& $& ' ' ' ' /M. A. NO. 50/KOL/2013 IN ' ' ' ' /IN I.T.A NO. 1593/KOL/2011 &( )* &( )* &( )* &( )*/ // / ASSESSMENT YEAR: 2005-06 INCOME-TAX OFFICER, WD-2(2), HOOGHLY. VS. M/S. MA LLICK FILLING STATION (PAN: AAFFM1150J) ( $ /APPLICANT ) (,-.// RESPONDENT ) DATE OF HEARING: 07.02.2014 DATE OF PRONOUNCEMENT: 07.02.2014 $ 0 1 $ /FOR THE APPLICANT: SHRI RAJENDRA PRASAD, JCIT, S R. DR ,-./ 0 1 $ /FOR THE RESPONDENT: SHRI SOMNATH GHOSH, ADVOCATE $2 / ORDER PER MAHAVIR SINGH, JM/ , : THROUGH THIS MISC. APPLICATION REVENUE HAS REQUESTE D FOR RECALLING THE TRIBUNALS ORDER DATED 19.06.2012. 2. THIS MISC. APPLICATION OF REVENUE IS AGAINST THE ORDER OF TRIBUNAL THAT THE APPEAL WAS DISMISSED ON THE BASIS OF TAX EFFECT. THE TAX EFFE CT OF THIS APPEAL WAS AT RS.1,59,253/- BUT NOW REVENUE HAS CONTENDED THAT THERE IS REVENUE AUDIT O BJECTION ON THE BASIS OF WHICH ASSESSMENT WAS FRAMED. THE RELEVANT PARA OF MISC. PETITION RE ADS AS UNDER: IT IS VERY MUCH RECORDED IN THE ASSESSMENT FOLDER THAT THE ISSUE WAS THE RESULT OF ACCEPTANCE OF THE REVENUE AUDIT OBJECTION. THE THE N ASSESSING OFFICER PASSED THE ORDER U/S. 154/143(3) AS A REMEDIAL STEP. SO OUR CASE WO ULD QUALIFY AS AN EXCEPTIONAL ONE AS PER PARA 8 OF THE BOARDSS INSTRUCTION 2/2011. NO MONETARY LIMIT IS APPLIDCABLE AS PER THE SAID INSTRUCTION. 3. WHEN IT WAS POINTED OUT TO LD. SR. DR WHETHER RE VENUE HAS POINTED OUT THAT IT FALLS UNDER ANY OF THE EXCEPTIONS AS PROVIDED IN BOARD CI RCULAR AND LD. SR. DRS ATTENTION WAS DRAWN TO PARA 3 OF TRIBUNALS ORDER. IN PARA 3 OF THE TRIBUNALS ORDER THERE IS A CLEAR CUT RECORDING OF FACT THAT ON QUERY FROM THE BENCH THE LD. DR COULD NOT POINT OUT ANY EXCEPTION AS 2 MA NO. 50/K/2013 MALLICK FILLING STATION A. Y 2005-06 PROVIDED IN THE CIRCULAR. ONCE THIS IS THE POSITIO N, THE MISC. APPLICATION CANNOT BE ENTERTAINED AND THE SAME IS DEVOID OF ANY MERITS. MISC. APPLICA TION OF REVENUE STANDS DISMISSED. 4. IN THE RESULT, THE REVENUES MISC. APPLICATION S TANDS DISMISSED. 5. ORDER IS PRONOUNCED IN THE OPEN COURT . SD/- SD/- . . . . ' '' ''# '#'# '# , $% , (ABRAHAM P. GEORGE) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER ( 3% 3% 3% 3%) )) ) DATED : 7 TH FEBRUARY, 2014 45 &6' 7 JD.(SR.P.S.) $2 0 , 8$ )9- COPY OF THE ORDER FORWARDED TO: 1 . $ /APPLICANT ITO, WARD-2(2), HOOGHLY 2 ,-./ / RESPONDENT M/S. MALLICK FILLING STATION, BENIPU R, S.T.K.K. ROAD, TRIBENI, HOOGHLY. 3 . 2& ( )/ THE CIT(A) , KOLKATA 4. 2& CIT, KOLKATA 5 . ?@ ,& / DR, KOLKATA BENCHES, KOLKATA - ,/ TRUE COPY, $2&A/ BY ORDER, ' /ASSTT. REGISTRAR .