M/s Bina Metal Way (P) Ltd., Kolkata V. D.C.I.T.,Circle-1(2), Kolkata

MA 6/KOL/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3830 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-06-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 07-03-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RANU BISWAS
• Assessee Lawyers: MANISH TIWARI
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] MA. No. 6/Kol/2022 (Arising out of ITA No. 2615/Kol/2019) Assessment Year : 2013-14 Bina Metal Way (P) Ltd. (PAN: AABCB 1511 D) Vs. DCIT, Circle-1(2), Kolkata Appellant Respondent Date of Hearing 06.06.2022 Date of Pronouncement 23.06.2022 For the Appellant Shri Manish Tiwari, FCA For the Respondent Smt. Ranu Biswas, Addl. CITDR ORDER Per Shri Rajesh Kumar, AM: By virtue of this miscellaneous application, the assessee seeks recalling of the order passed by the Co-ordinate Bench dated 18.02.2022 in ITA No. 2615/Kol/2019 for AY 2013-14. 2. After hearing the rival parties and the facts on record, we find that in this case the Co-ordinate Bench while passing the order has inadvertently omitted to decide ground nos. 2 to 5 of the memorandum of appeal filed by the assessee. Even the ground no. 1 was set aside to the file of the AO ex-parte. In view of these facts, the order passed by the Co-ordinate Bench is having the apparent mistake which has to be recalled so that the appeal of the assessee could be heard afresh. Accordingly, we recall our order dated 18.02.2022 and direct the Registry to post the appeal for hearing on 11.07.2022. 2 MA No. 6/Kol/2022 (Arising out of ITA No. 2615/Kol/2019 AY: 2013-14 Bina Metal Way (P) Ltd. 3. In the result, the miscellaneous application of the assessee is allowed. Order is pronounced in the open court on 23 rd June, 2022 Sd/- Sd/- (Sonjoy Sarma) (Rajesh Kumar) Judicial Member Accountant Member Dated: 23 rd June, 2022 SB, Sr. PS Copy of the order forwarded to: 1. Appellant- M/s Bina Metal Way (P) Ltd, 1, Netaji Subhas road, Kolkata- 700001 2. Respondent – DCIT, Circle- 1(2), Kolkata 3. The CIT(A)- NFAC-Delhi 4. Pr. CIT- Kolkata 5. DR, Kolkata Benches, Kolkata (sent through e-mail) True Copy By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata 3 MA No. 6/Kol/2022 (Arising out of ITA No. 2615/Kol/2019 AY: 2013-14 Bina Metal Way (P) Ltd. 1. Date of Dictation.............................................. 2. Date on which the typed order is placed before the dictating Member and other Member..................................................... 3. Date of which the order came back to Sr. PS.......................................... 4. Date of which the file goes to the O.S....................................... 5. Date of dispatch of the order.............................................