Rajendra Prasad Jayaswal, Kolkata V. ITO, Ward-36(1), Kolkata, Kolkata

MA 71/KOL/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9145 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-09-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 05-06-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL : A BENCH : KOLKATA [BEFORE SRI PRAMOD KUMAR, A.M. & SRI GEORGE MATHAN , J.M.] M.A. NO. 71/KOL./2012 (ARISING OUT OF I.T.A NO. 1275/KOL/2011) ASSESSMENT YEAR : 2007-200 8 SRI RAJENDRA PRASAD JAYASWAL, -VS.- INCOME TAX OFFICER, C/O. BHARAT MARKETING CO., WARD-36(1), KOLKATA 1, BONFIELD LANE, PODDAR COURT, 18, RABINDRA SA RANI, KOLKATA-700 001 KOLKATA-700 001 [PAN : ACOPJ 1997 P] (APPLICANT ) ( RESPONDENT ) FOR THE APPLICANT : SHRI ARAVIND AGARW AL, A.R. FOR THE RESPONDENT : SHRI ASHOK KR. DEY, D.R . DATE OF HEARING : 20.07.2012 DATE OF PRONOUNCEMENT : 28.09.2012 ORDER PER PRAMOD KUMAR : - BY WAY OF THIS APPLICATION, THE ASSESSEE-APPLICANT POINTS OUT THAT AN INADVERTENT MISTAKE APPARENT ON RECORD HAS CREPT IN THE TRIBUNALS ORDE R DATED 23 RD MARCH, 2012. 2. THE MISTAKE IS THIS. WHILE THE GRIEVANCE BEFORE US, VIDE GROUND NO. 1, REFERRED TO ADDITION OF RS.6,06,102/- - IN RESPECT OF NEW CENTR AL JUTE MILLS LTD. RS.5,58,729/- AND SIMPLEX CONCRETE PILES (INDIA) LTD. RS.47,373/-, THERE WAS NO ADJUDICATION ON THE LATTER COMPONENT OF THE ADDITION. IN EFFECT, THUS, THE DISPUTE REGARDIN G ADDITION OF RS.47,373/- IN RESPECT OF SIMPLEX CONCRETE PILES (INDIA) LTD. REMAINS TO BE DISPOSED OF. TO THIS EXTENT, GROUND NO. 1 HAS NOT BEEN FULLY ADJUDICATED. 3. PARTIES ARE HEARD AND RECORDS PERUSED. M.A. NO. 71/KOL./2012 (ARISING OUT OF ITA NO. 1275/KOL./2011) 2 4. HAVING HEARD THE RIVAL CONTENTIONS AND HAVING P ERUSED THE MATERIAL ON RECORD, WE FIND THE PLEA OF THE APPLICANT IS INDEED CORRECT. LEARNE D DEPARTMENTAL REPRESENTATIVE ALSO DOES NOT DISPUTE THIS CONTENTION OF THE ASSESSEE. IN THIS VI EW OF THESE DISCUSSIONS AND IN THE LIGHT OF UNDISPUTED FACTUAL POSITION DISCUSSED ABOVE, WE DEE M IT FIT AND PROPER TO RECALL OUR ORDER DATED 23 RD MARCH, 2012 TO THE LIMITED EXTENT OF DISPOSING OF PART OF FIRST GROUND OF APPEAL WHICH WAS NOT DISPOSED OF. ORDER, ACCORDINGLY. REGISTRY TO IS SUE NOTICE FOR REHEARING THE MATTER TO THE ABOVE LIMITED EXTENT. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED IN THE TERMS INDICATED ABOVE. ORDER PRONOUNCED IN THE OPEN COURT TODAY ON 28 TH DAY OF SEPTEMBER, 2012. SD/- SD/- [ GEORGE MATHAN] [PRAMOD KUMAR] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 28 / 09/ 2012 COPY OF THE ORDER FORWARDED TO: 1. APPLICANT 2 RESPONDENT 3. COMMISSIONER OF INCOME-TAX (APPEALS)- ,KOLKATA 4. CIT- , KOLKATA 5. DR, KOLKATA BENCHES, KOLKATA (TRUE COPY) BY ORDER ASSISTANT REGISTRAR, I.T.A.T., KOLKATA LAHA, SR. P.S.