M/s S.Con, Kolkata V. ITO,Ward-29(4), Kolkata, Kolkata

MA 76/KOL/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8746 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 31-07-2012
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: 2002-2003
• Appeal Filed On: 14-06-2012
• Court: TRIBUNAL
• Department Lawyers: S P LAHIRI
• Assessee Lawyers: B B MITRA
• Section: 44AD

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL, BEN CH A, KOLKATA () BEFORE , , , , . .. . . .. . , ,, , SHRI C.D.RAO, ACCOUNTANT MEMBER ! ! ! ! /AND ''# $% ''# $% ''# $% ''# $%, , , , & & & & SHRI GEORGE MATHAN, JUDICIAL MEMBER !' !' !' !' / M.A.NO.76/KOL/2012 A/O ITA NO . 1153/KOL/2010 &%( )*/ ASSESSMENT YEAR : 2002-03 ($, / APPELLANT ) M/S.S.CON, KOLKATA (PAN: ABGFS 0414 B) - % - - VERSUS - . (./$,/ RESPONDENT ) I.T.O., WARD-29(4), KOLKATA. $, 0 1 / FOR THE APPELLANT: SHRI B.B.MITRA ./$, 0 1 / FOR THE RESPONDENT: SHRI S.P.LAHIRI 2%3 0 /DATE OF HEARING : 20.07.2012 4) 0 /DATE OF PRONOUNCEMENT :.31.07.2012. 5 / ORDER ( (( ( . .. . . .. . ) )) ), , , , PER SHRI C.D.RAO, AM THE ABOVE MISCELLANEOUS APPLICATION HAS BEEN FILED BY ASSESSEE TO RECTIFY THE MISTAKE IN THE ORDER OF TRIBUNAL DATED 04.04.2012 V IDE ITA NO.1153/KOL/2010 PERTAINING TO A.YR. 2002-03. 2. BY THIS MISCELLANEOUS APPLICATION ASSESSEE WANTS TO RECALL THE ORDER OF TRIBUNAL DATED 04.04.2012 BY STATING THAT THE APPELLANT FILED AN ADDITIONAL GROUND BEFORE TH E TRIBUNAL ON 09.03.2011 FOR ASSESSING THE INCOME OF THE APPELLANTS BUSINESS OF CIVIL CONSTRUCTION U/S 44AD OF THE INCOME TAX ACT 1961 WHEN THE GROSS RECEIPT OF THE A PPELLANT WAS LESS THAN THE LIMIT PRESCRIBED U/S 44AD. THE ABOVE ADDITIONAL GROUND HAS BEEN DISCUSSED BY T HE APPELLANTS COUNCIL SHRI B.B.MITRA FCA AT THE TIME OF HEARING BEFORE THE TRI BUNAL ON 22.02.2012. 2 THE TRIBUNAL HAD DISPOSED OF THE APPELLANTS APPEAL WITHOUT REFERENCE TO THE ADDITIONAL GROUND FILED BY THE APPELLANT. 3. ON THE OTHER HAND, THE LD. DR APPEARING ON BEHAL F OF THE REVENUE DID NOT RAISE ANY OBJECTION TO THE SAID REQUEST OF THE LD. COUNSE L FOR ASSESSEE. 4. ON CAREFUL PERUSAL OF THE TRIBUNAL ORDER, IT IS OBSERVED THAT INADVERTENTLY THE TRIBUNAL HAS NOT DECIDED THE ADDITIONAL GROUND TAKE N BY ASSESSEE WHICH IS AS UNDER : FOR THAT ON THE FACTS AND CIRCUMSTANCES OF THE CAS E, THE LD.CIT(A) HAD ERRED IN NOT CONSIDERING THE PROVISION OF SECTION 44AD OF THE IN COME TAX ACT 1961 FOR ASSESSING THE INCOME OF THE APPELLANTS BUSINESS OF CIVIL CONSTRU CTION FIRM WHEN THE GROSS RECEIPT OF THE APPELLANT WAS LESS THAN THE LIMIT PRESCRIBED U/ S 44AD. THEREFORE WE CONSIDER IT FIT TO RECALL OUR ORDER DA TED 04.04.2012. 4.1. THE REGISTRY IS DIRECTED TO FIX THE CASE FOR HEARING IN DUE COURSE. 5. IN THE RESULT THE MISCELLANEOUS APPLICATION OF A SSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON 31.07.2012. SD/- SD/- ''# $% ''# $% ''# $% ''# $%, , , , & & & & GEORGE MATHAN, JUDICIAL MEMBER . .. . . .. . , , , , , C.D.RAO, ACCOUNTANT MEMBER. ( (( ( ) )) ) DATE: 31.07.2012. 5 0 .&&6 76)8- COPY OF THE ORDER FORWARDED TO: 1. M/S.S.CON, 111B, RAKHALDAS AUDDY ROAD, KOLKATA-7000 27. 2 I.T.O., WARD-29(4), KOLKATA. 3. THE CIT-X, KOLKATA, 4. TH E CIT(A)-XVI, KOLKATA 5. DR, KOLKATA BENCHES, KOLKATA /6 .&/ TRUE COPY, 5%2/ BY ORDER, DEPUTY /ASST. REGISTRAR , ITAT, KOLKATA BENCHES R.G.(.P.S.) 3