JCIT(OSD),CC-1(4), Kolkata V. Shri Nityanand Sonthalia, Kolkata

MA 57/KOL/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 7756 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-07-2020
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 14-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Audit objection; Tax effect
• Section: 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH A, KOLKATA [BEFORE SHRI J. SUDHAKAR REDDY, HONBLE ACCOUNTANT MEMBER & SHRI ABY T. VARKEY, HONBLE JUDICIAL MEMBER] M.A. NOS. 57/KOL/2020 (A/O. ITA NOS. 1600 /KOL/2019) ASSESSMENT YEAR: 2014-15 JOINT COMMISSIONER OF INCOME TAX, (OSD), CC-1(4), KOLKATA...............................................APPELLANT VS. NITYANAND SONTHALIYA.............................................................................................................RESPONDENT 1 ST FLOOR, JAYANTIKA APARTMENT 34, PANKAJ MALLICK LANE KOLKATA 700 019 [PAN: ALDPS 5358 M] APPEARANCES BY: NONE, APPEARING ON BEHALF OF THE ASSESSEE. SHRI DHRUBAJYOTI ROY, JCIT (SR. D/R) APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : JULY 17 TH , 2020 DATE OF PRONOUNCING THE ORDER : JULY 22 ND , 2020 ORDER PER J. SUDHAKAR REDDY, AM :- THE REVENUE HAS FILED THIS MISCELLANEOUS APPLICATION STATING THAT A MISTAKE APPARENT ON RECORD HAS CREPT INTO THE ORDER OF THIS TRIBUNAL DT. 28/08/2019 DISMISSING THE APPEAL OF THE REVENUE AS THE TAX EFFECT IN THIS APPEAL IS LESS THAN RS.50,00,000/-, THOUGH THERE WAS A REVENUE AUDIT OBJECTION BASED ON WHICH THE REVENUE APPEAL WAS FILED. 2. NONE APPEARED FOR THE ASSESSEE. WE FIND THAT THERE WAS REVENUE AUDIT OBJECTION RAISED IN THIS CASE BASED ON WHICH THIS APPEAL HAS BEEN FILED. THE TRIBUNAL SHOULD NOT HAVE DISMISSED THIS CASE AS WITHDRAWN BY APPLYING THE CIRCULAR CBDT CIRCULAR NO. 17/2019, DT. 08/08/2019 AS THE REVENUES APPEAL IS COVERED BY THE EXCEPTIONS CARVED OUT AT PARA 10(C) OF CBDT CIRCULAR NO. 03/2018 DATED 11 TH JULY, 2018. 3. IN VIEW OF THE ABOVE DISCUSSION WE RECTIFY THE IMPUGNED ORDER DT. 28/08/2019 BY RECALLING THE ORDER AND RESTORING THE APPEAL OF THE REVENUE. THE REGISTRY IS DIRECTED TO POST THE APPEAL FOR HEARING IN REGULAR COURSE AFTER ISSUING NOTICES TO BOTH THE PARTIES. 4. IN THE RESULT, THIS MISCELLANEOUS APPLICATION OF THE REVENUE IS ALLOWED. KOLKATA, THE 22 ND DAY OF JULY, 2020. SD/- SD/- [ABY T. VARKEY] [J. SUDHAKAR REDDY] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 22.07.2020 {SC SPS} 2 M.A. NOS. 57/KOL/2020 (A/O. ITA NOS. 1600 /KOL/2019) ASSESSMENT YEAR: 2014-15 NITYANAND SONTHALIYA COPY OF THE ORDER FORWARDED TO: 1. NITYANAND SONTHALIYA 1 ST FLOOR, JAYANTIKA APARTMENT 34, PANKAJ MALLICK LANE KOLKATA 700 019 2. JOINT COMMISSIONER OF INCOME TAX, (OSD), CC-1(4), KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES