Amitabha Chaudhuri, Durgapur V. DCIT, Circle - 2, Durgapur, Durgapur

MA 52/KOL/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2711 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-01-2015
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: 2001-2002
• Appeal Filed On: 22-09-2014
• Court: TRIBUNAL
• Department Lawyers: K L KANAK
• Keywords: Rectification of order; Opportunity of being heard; Principle of natural justice; Valuation report

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH A , KOLKATA [BEFORE HON BLE SRI SHAMIM YAHYA , A M & HON BLE SRI GEORGE MATHAN, J M] M.A.NO.52 /KOL/201 4 (C.O.NO.115/KOL/2008) ( A/O ITA NO. 1542/KOL/2008 ) ASSESSMENT YEAR : 2001 - 02 ( A PPELLANT ) (RESPONDENT) AMITABHA CHAUDHURI - D.C.I.T., CIRCLE - 2, BURDWAN DURGAPUR (PAN: ACDPC 1857 E) FOR THE APPELLANT : NONE FOR THE RESPONDENT : SHRI K.L.KANAK, JCIT DATE OF HEARING : 16.01.2015. DATE OF PRONOUNCEMENT : 16.01.2015. ORDER PER SHRI SHAMIM YAHYA, AM THIS MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THIS TRIBUNAL IN ITA NO.1542/KOL/2008 FOR A.YR.2001 - 02 AND C.O..NO.115/KOL/2008 BY ORDER DATED 12.08.2014. IN THE SAID ORDER THE TRIBUNAL HAD REMITTED THE MATTER TO THE FILE OF AO AND THE AO WAS DIRECTED TO CONSIDER THE ISSUE AFRESH. NOW THE ASESSEE HAS RAISED THE MISCELLANEOUS PETITION CONTAINING NINE PAGES IN THE MISCELLANEOUS APPLICATION THE ASS ESSEE HAS SUBMITTED THAT THE ABOVE ORDER OF THE TRIBUNAL NEEDS RECTIFICATION U/S 254 OF THE ACT. 2. NONE WAS PRESENT ON BEHALF OF THE ASSESSEE. WE HAVE HEARD THE LD. DR. UPON CAREFUL CONSIDERATION WE NOTE THAT CONSIDERING THE FACTS AND CIRCUMSTANCES OF TH E CASE THE TRIBUNAL HAD REMITTED THE MATTER TO THE FILE OF AO FOR ADJUDICATING AFRESH. THE CONCLUDING PORTION OF THE ORDER OF THE TRIBUNAL IS AS UNDER : - 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND CAREFULLY PERUSED THE RECORDS. WE FIND THAT THE MAIN CONTE NTION RAISED IN THE REVENUE S APPEAL IS THAT REVALUATION REPORT DATED 25.03.1996 RELIED UPON BY THE LD. CIT(A) WAS NOT AVAILABLE IN THE RECORDS. IN THIS REGARD THE LD.DR ALSO SUBMITTED THAT HE HAD MADE NECESSARY VERIFICATION AND SUCH A REPORT IS NOT AVAILA BLE IN THE RECORDS. HOWEVER, THE ASSESSEE, ON THE OTHER HAND, HAS REITERATED THAT SUCH A REPORT WAS AVAILABLE. HE HAS ALSO SUBMITTED THAT IT IS NOT A FRESH EVIDENCE AS IT WAS IN THE FILES SINCE THE SUBMISSION OF THE RETURN. FURTHERMORE WE NOTE THAT IN THE CROSS OBJECTION THE ASSESSEE HAS URGED THAT THE LD. CIT(A) HAS ERRED IN NOT CONSIDERING THE REPORT OF THE CHARTERED ACCOUNTANT WHICH WAS SUBMITTED BY THE ASSESSEE. M.A..NO.52 /KOL/2014 IN C.O.NO.115/KOL/2008 A/O ITA NO.1542 /KOL/2008 AMITABHA CHAUDHURI A.YEAR - 2001 - 02 2 3.1. UPON CAREFUL CONSIDERATION WE NOTE THAT INTEREST OF NATURAL JUSTICE WILL BE SERVED IF T HE MATTER IS REMITTED TO THE FILE OF AO. THE AO IS DIRECTED TO CONSIDER THE ISSUE AFRESH. THE AO SHALL TAKE INTO ACCOUNT THE SUBMISSIONS MADE BEFORE THE LD. CIT(A). HE SHALL ALSO TAKE INTO ACCOUNT THE OTHER SUBMISSIONS OF THE ASSESSEE REGARDING VALUATION R EPORT BY THE CHARTERED ACCOUNTANT. ACCORDINGLY WE REMIT THE ISSUE RAISED IN THE REVENUE S APPEAL AND CROSS OBJECTION TO THE FILE OF AO. NEEDLESS TO ADD THE ASSESSEE SHOULD BE GRANTED ADEQUATE OPPORTUNITY OF BEING HEARD. 3. NOW THE ASSESSEE HAS SOUGHT REC TIFICATION OF MISTAKE U/S 254(2) OF THE ACT. WE FIND THAT SECTION 254(2) OF THE ACT MANDATES RECTIFICATION OF MISTAKE APPARENT FROM RECORD. IN THE PRESENT CASE BECAUSE OF CONFLICTING CLAIM OF THE REVENUE AND ASSESSEE REGARDING THE AVAILABILITY OF A CRUCIAL DOCUMENT THE TRIBUNAL HAD REMITTED THE MATTER TO THE FILE OF AO TO EXAMINE THE VERACITY OF THE CLAIM AND THEN ADJUDICATE. THE ASSESSEE HAS NOT POINTED OUT ANY MISTAKE IN THE APPROACH OF THE TRIBUNAL. HOWEVER, IN THE PRESENT MISCELLANEOUS APPLICATION THE A SSESSEE HAS SOUGHT A REVIEW OF THE ORDER WHICH IS NOT PERMISSIBLE IN THE ACT. HENCE IN OUR CONSIDERED OPINION THIS MISCELLANEOUS APPLICATION IS LIABLE TO BE DISMISSED. 4. IN THE RESULT THE MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE STANDS DISMISSE D . ORDER PR ONOUNCED IN THE OPEN COURT ON 16.01.2015. SD/ - SD/ - [ GEORGE MATHAN ] [SHAMIM YAHYA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATE: 16.01.2015. R.G.(.P.S.) COPY OF THE ORDER FORWARDED TO: 1 . AMITABHA CHAUDHURI, C/O P.K.ROY, ADVOCATE, D - 30, LUNA STREET, BIDHAN NAGAR, DURGAPUR - 713212, BURDWAN. 2 THE D.C.I.T., CIRCLE - 2, DURGAPUR. 3 . CIT (A) - DURGAPUR. 4. CIT , KOLKATA. 5. DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, / BY ORDER, DEPUTY /ASST. REGISTRAR , ITAT, KOLKATA BENCHES M.A..NO.52 /KOL/2014 IN C.O.NO.115/KOL/2008 A/O ITA NO.1542 /KOL/2008 AMITABHA CHAUDHURI A.YEAR - 2001 - 02 3