Global Venture Corporation, Kolkata V. DCIT, Circle -49, Kolkata, Kolkata

MA 55/KOL/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8722 (ITAT-KOLKATA)
• Duration Of Justice: 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-06-2012
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 07-05-2012
• Court: TRIBUNAL
• Department Lawyers: A K PRAMANIK
• Assessee Lawyers: K M ROY

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL, BEN CH A, KOLKATA () BEFORE , , , , , SHRI MAHAVIR SINGH, JUDICIAL MEMBER. /AND . .. . ! ! ! !. .. . , '# SHRI C.D.RAO, ACCOUNTANT MEMBER $ $ $ $ / M.A.NO.55/KOL/2012 A/O C.O.NO.83/KOL/2010 IN ITA NO . 1083/KOL/2010 %& '(/ ASSESSMENT YEAR : 2006-07 (*+ / APPELLANT ) GLOBAL VENTURE CORPORATION, KOLKATA (PAN: AACFG 9172 F) - % - - VERSUS - . (-.*+/ RESPONDENT ) D.C.I.T., CIRCLE-49, KOLKATA *+ / 0 '/ FOR THE APPELLANT: SHRI K.M.ROY -.*+ / 0 '/ FOR THE RESPONDENT: SHRI A.K.PRAMANIK 1%2 / !# /DATE OF HEARING : 01.06.2012 3' / !# /DATE OF PRONOUNCEMENT : 01.06.2012. '4 / ORDER ( (( ( . .. . ! ! ! !. .. . ) )) ), , , , '# PER SHRI C.D.RAO, AM THE ABOVE MISCELLANEOUS APPLICATION HAS BEEN FILED BY ASSESSEE TO AMEND THE ORDER OF TRIBUNAL DATED 13.04.2012 VIDE C.O.NO.83/K OL/2010 IN ITA NO.1083/KOL/2010 PERTAINING TO A.YR. 2006-07. 2. BY THIS MISCELLANEOUS APPLICATION ASSESSEE REQUE STED TO AMEND OUR ORDER DATED 13.04.2012 BASED ON THE DECISION OF ITAT SPECIAL BE NCH VISAKHAPATNAM AND SUBMITTED THAT THE TRIBUNAL MAY BE PLEASED TO SUITA BLY AMEND ITS EARLIER ORDER DATED 13.04.2012 TO DELETE THE DISALLOWANCE U/S 40(A)(IA) OF THE IT ACT AS MADE IN THE ASSESSMENT AMOUNTING TO RS.1,47,247/- IN RESPECT OF COURIER CHARGES PAID TO DLH EXPRESS (I) PVT. LTD. IN DISREGARD OF THE JUDICIAL PRONOUNCEMENTS OF HONBLE ITAT, KOLKATA. 2 3. ON THE OTHER HAND, THE LD. DR APPEARING ON BEHAL F OF THE REVENUE SUBMITTED THAT IF THE ASSESSEES CONTENTION IS ACCEPTED IT WILL TA NTAMOUNT TO REVIEWING OF THE TRIBUNALS ORDER WHICH IS NOT PERMISSIBLE AS PER LA W. THEREFORE, HE REQUESTED TO REJECT THE CLAIM OF THE ASSESSEE. 4. AFTER HEARING THE RIVAL SUBMISSIONS AND ON CARE FUL PERUSAL OF THE TRIBUNALS ORDER WE ARE OF THE VIEW THAT THE SUBSEQUENT ITAT, SPECIAL BENCHS DECISION WHICH IS CONTRARY TO THE DECISION TAKEN BY THIS TRIBUNAL WHI CH DOES NOT CONSTITUTE A MISTAKE APPARENT FROM RECORD. ONLY THE SUBSEQUENT DECISION OF EITHER THE JURISDICTIONAL HIGH COURT OR APEX COURT CONSTITUTE A MISTAKE APPARENT F ROM RECORD. IF THE DCONTENTION OF THE ASSESSEE IS ACCEPTED THEN IT WILL TANTAMOUNT OF REVIEWING OF THE TRIBUNALS ORDER. SINCE THE TRIBUNAL IS NOT HAVING REVIEWING POWER U/ S 254(2) OF THE IT ACT WE ARE UNABLE TO ACCEPT THE CONTENTION OF THE ASSESSEE ON THIS ISSUE. 5. IN THE RESULT THE MISCELLANEOUS APPLICATION OF T HE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 01.06.2012. SD/- SD/- , , , , MAHAVIR SINGH, JUDICIAL MEMBER . .. . ! ! ! !. .. . , , , , '# '# '# '# , C.D.RAO, ACCOUNTANT MEMBER. ( (( (!# !# !# !#) )) ) DATE: 01.06.2012. '4 / -5 6'5'7- COPY OF THE ORDER FORWARDED TO: 1. M/S.GLOBAL VENTURE CORPORATION, 28A, J.K.GHOSHAL RO AD, KOLKATA- 700057. 2 D.C.I.T., CIRCLE-49, KOLKATA 3. THE CIT-XVII, KOLKATA, 4. THE CIT(A)-XXXII, KOLKATA 5. DR, KOLKATA BENCHES, KOLKATA .5 -/ TRUE COPY, '4%1/ BY ORDER, DEPUTY /ASST. REGISTRAR , ITAT, KOLKATA BENCHES R.G.(.P.S.) 3