Jay Shree Tea & Industries Limited, Kolkata V. JCIT(OSD)C-4, Kolkata, Kolkata

MA 61/KOL/2017

• Counselvise Citation: [2017] 123 COUNSELVISE.COM (IT) 5626 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-12-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 21-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARINDAM BHATTACHARJEE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B, BENCH KOLKATA BEFORE SHRI A. T. VARKEY, JM & DR. A.L.SAINI, AM M.A NO.61/KOL/2017 (ARISING OUT OF I.T.A NO.359/KOL/2014) ( / ASSESSMENT YEAR: 2009-10) JAY SHREE TEA & INDUSTRIES LTD. INDUSTRY HOUSE, 15 TH FLOOR, 10, CAMAC STREET, KOLKATA 700 017. VS. JCIT(OSD), CIR-4, KOLKATA ./ ./PAN/GIR NO. : AAACJ 7788 D (APPELLANT) .. (RESPONDENT) APPELLANT BY : SHRI RAVI TULSIYAN, AR RESPONDENT BY : SHRI ARINDAM BHATTACHARJEE, ADDL. CIT SR. DR / DATE OF HEARING : 15/09/2017 /DATE OF PRONOUNCEMENT : 06/12/2017 / O R D E R PER DR. ARJUN LAL SAINI, AM: BY WAY OF CAPTIONED APPLICATION, THE ASSESSEE HAS SOUGHT TO POINT OUT THAT A MISTAKE APPARENT FROM RECORD WITHIN THE MEANING OF SECTION 254(2) OF THE INCOME TAX ACT, 1961(IN SHORT THE ACT) HAS CREPT IN THE ORDER OF THE TRIBUNAL DATED 22.03.2017. THE LD. COUNSEL FOR THE ASSESSEE HAS REITERATED THE FACTS AS STATED IN THIS MISCELLANEOUS APPLICATION. WE HAVE PERUSED OUR LOG BOOK FOR HEARING ON 23.02.2017 AND WE FOUND THAT THE FACTS NARRATED IN THE SAID MISCELLANEOUS APPLICATION ARE CORRECT. WE ARE OF THE VIEW THAT IN THE FACTS AND CIRCUMSTANCES OF THE CASE, THERE IS A MISTAKE APPARENT ON THE BASIS OF THE RECORD OF THE TRIBUNAL. THEREFORE, WE ARE OF THE VIEW THAT IT WOULD BE IN THE INTEREST OF JUSTICE THAT THE ORDER OF THE TRIBUNAL DATED 22.03.2017 SHOULD BE RECALLED. M.A NO.61/KOL/2017 JAY SHREE TEA & INDUSTRIES LTD ASSESSMENT YEAR: 2009-10 PAGE | 2 ACCEPTING THE STAND TAKEN BY THE ASSESSEE IN THE MISCELLANEOUS APPLICATION, WE RECALL THE ORDER DATED 22.03.2017AND THE REGISTRY IS DIRECTED TO FIX THE HEARING IN DUE COURSE. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 06/12/2017. SD/- (A. T. VARKEY) SD/- (DR. A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /KOLKATA; DATED 06/12/2017 RS(SPS) / COPY OF THE ORDER FORWARDED TO : //TRUE COPY// BY ORDER SENIOR PRIVATE SECRETARY, HEAD OF OFFICE/D.D.O, I.T.A.T, KOLKATA BENCHES, KOLKATA . 1. / THE APPELLANT JAY SHREE TEA & INDUSTRIES LTD. 2. / THE RESPONDENT- JCIT(OSD), CIR-4, KOLKATA 3. ( ) / THE CIT(A), :KOLKATA. 4. / CIT 5. , , / DR, ITAT, KOLKATA 6. / GUARD FILE.