Binaguri Tea Co. Pvt. Ltd., Kolkata V. DCIT, CIR-4, KOLKATA, Kolkata

MA 7/KOL/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4556 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-06-2016
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 21-01-2016
• Court: TRIBUNAL
• Department Lawyers: SNEHOTPAL DATTA
• Assessee Lawyers: SUNDEEP MUKHERJEE LLB
• Keywords: Opportunity of being heard

Judgement Text

1 M.A.NO.07/KOL/2016 A/O ITA NO.630/KOL/2013-BINAGURI TEA CO.PVT.LTD A.Y.2008-09 IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH SMC K OLKATA [BEFORE HONBLE SHRI N.V.VASUDEVAN, JM & SHRI M.B ALAGANESH, AM ] M.A.NO.07/KOL/2016 A/O ITA NO.630/KOL/2013 ASSESSMENT YEAR : 2008-09 BINAGURI TEA CO.PVT. LTD., -VERSUS- D.C.I.T., CIR CLE-4, KOLKATA KOLKATA (PAN:AABCB1008P) (APPELLANT) (RESPONDENT) FOR THE APPELLANT: SHRI SUNDEEP MUKHERJEE, LLB FOR THE RESPONDENT: SHRI SNEHOTPAL DATTA, JCIT DATE OF HEARING : 20.05.2016. DATE OF PRONOUNCEMENT : 01.06.2016. ORDER PER N.V.VASUDEVAN, JM: THIS IS A MISCELLANEOUS APPLICATION FILED BY THE AS SESSEE U/S.254(2) OF THE INCOME TAX ACT, 1961 (ACT) PRAYING FOR RECTIFYING A LLEGEDLY A MISTAKE APPARENT ON THE FACE OF THE RECORD OF THE ORDER OF THE TRIBUNAL PAS SED IN THE AFORESAID APPEAL. 2. THE ABOVE APPEAL WAS LISTED FOR HEARING ON 3.12.2015. THE ASSESSEE FILED A LETTER PRAYING FOR WITHDRAWING OF THE APPEAL. THE REQUEST WAS ACCEPTED AND THE APPEAL WAS DISMISSED AS WITHDRAWN. 3. IN THIS MISCELLANEOUS PETITION, IT HAS BEE N SUBMITTED BY THE ASSESSEE THAT THE ISSUE WHICH WAS DISPUTED BY THE ASSESSEE IN THE AFO RESAID APPEAL WAS DECIDED AGAINST THE ASSESSEE IN THE CASE ANOTHER ASSESSEES CASE VI Z., DCIT VS. MCLEOD RUSSEL INDIA LTD. ITA NO.2093/KOL/2010. IT APPEARS THAT THE ASSE SSEE CAME ACROSS A DECISION RENDERED BY THE HONBLE ITAT KOLKATA IN THE CASE OF MCLEOD RUSSEL INDIA LTD. REPORTED IN 45 ITR (TRIB) 182 (ITAT-KOL) WHEREIN TH E TRIBUNAL OVERRULED ITS EARLIER 2 M.A.NO.07/KOL/2016 A/O ITA NO.630/KOL/2013-BINAGURI TEA CO.PVT.LTD A.Y.2008-09 DECISION AND RENDERED A DECISION ON THE ISSUE IN FA VOUR OF THE ASSESSEE. THE ASSESSEE HAS THEREFORE PRAYED THAT THE ORDER DATED 3.12.2015 DISMISSING THE APPEAL AS NOT PRESSED BE RECALLED AND OPPORTUNITY OF BEING HEARD AFFORDED TO THE ASSESSEE. 4. THE LEARNED COUNSEL FOR THE ASSESSEE REITERA TED THE STAND OF THE ASSESSEE AS CONTAINED IN THE MISCELLANEOUS APPLICATION. WE ARE OF THE VIEW THAT JURISDICTION U/S.254(2) OF THE ACT CAN BE EXERCISED ONLY TO RECT IFY AN ERROR APPARENT ON THE FACE OF THE RECORD. THE CONTENTION IN THE MISCELLANEOUS AP PLICATION, EVEN IF TRUE, CANNOT GIVE RAISE TO ANY MISTAKE IN THE ORDER OF THE TRIBUNAL A PPARENT ON THE FACE OF THE RECORD. THE MISCELLANEOUS APPLICATION, IN OUR VIEW, CANNOT THEREFORE BE ENTERTAINED AND THE SAME IS HEREBY REJECTED. 5. IN THE RESULT, THE MISCELLANEOUS PETITION IS DISMISSED. O RDER PRONOUNCED IN THE COURT ON 01.06.2016. SD/- SD/- [M.BALAGANESH ] [ N.V.VASUDEVAN ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 01.06.2016. [RG PS] COPY OF THE ORDER FORWARDED TO: 1.BINAGURI TEA CO.PVT. LTD., 238A, A.J.C.BOSE ROAD, 4 TH FLOOR, KOLKATA-700020. 2. D.C.I.T., CIRCLE-4, KOLKATA. 3. CIT(A)-IV, KOLKATA 4. CIT-II, KOLKATA 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER, ASST. REGISTRAR, ITAT, KOLKATA BENCHES