ITO,Ward-37(3),Kolkata, Kolkata V. Shri Hansraj Pagaria, Kolkata

MA 78/KOL/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9047 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-09-2012
• Appeal Filed By: Department
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 05-07-2012
• Court: TRIBUNAL
• Department Lawyers: ASHOK KR DEY
• Assessee Lawyers: S L KOCHAR

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL, BEN CH C, KOLKATA () BEFORE , , , , , SHRI MAHAVIR SINGH, JUDICIAL MEMBER. /AND . .. . ! ! ! !. .. . , '# SHRI C.D.RAO, ACCOUNTANT MEMBER $ $ $ $ / M.A.NO.78/KOL/2012 A/O ITA NO . 1533/KOL/2011 %& '(/ ASSESSMENT YEAR : 2008-09 (*+ / APPELLANT ) I.T.O., WARD-37(3), KOLKATA - % - - VERSUS - . (-.*+/ RESPONDENT ) SHRI HANSRAJ PAGARIA, KOLKATA (PAN: AFVPP 5876 P) *+ / 0 '/ FOR THE APPELLANT: SHRI ASHOK KR.DEY, SR.(DR) -.*+ / 0 '/ FOR THE RESPONDENT: SHRI S.L.KOCHAR 1%2 / !# /DATE OF HEARING : 07.09.2012 3' / !# /DATE OF PRONOUNCEMENT : 07.09.2012. '4 / ORDER ( (( ( . .. . ! ! ! !. .. . ) )) ), , , , '# PER SHRI C.D.RAO, AM THE ABOVE MISCELLANEOUS APPLICATION HAS BEEN FILED BY REVENUE TO RECTIFY THE MISTAKE OCCURRED INADVERTENTLY IN THE ORDER OF TRIB UNAL DATED 07.03.2012 VIDE ITA NO.1533/KOL/2011 PERTAINING TO A.YR. 2008-09. 2. BY THIS MISCELLANEOUS APPLICATION THE REVENUE W ANTS TO RECALL THE ORDER DATED 07.03.2012 BY STATING THAT THE FOLLOWING MISTAKE HA S BEEN OCCURRED INADVERTENTLY. I) THAT THE GROUND OF APPEAL NO. 1 REGARDING THE ADDITION OF THE INTEREST TO THE TUNE OF RS. 1083054/-WHICH WAS NOT A PART OF TOTAL INCOME H AVE BEEN OMITTED TO BE CONSIDERED WHILE PASSING THE ORDER. II)THAT IN THE GROUND OF APPEAL NO.2ADDITION MADE U/S 40(A)(IA) THE BALANCE AMOUNT OF RS. 1855697/- HAVE BEEN OMITTED TO BE CONSIDERED WH ILE PASSING THE ORDER. IN VIEW OF THE INADVERTENT MISTAKES CREPT IN, THE S AID ORDER OF THE HONBLE ITAT REQUIRES AMENDMENT. THE INADVERTENT MISTAKES ARE APPARENT FR OM RECORD AND ARE VERY MUCH 2 RECTIFIABLE, THEREFORE, THE HONORABLE COURT IS PRAY ED THAT THE ORDER DATED 07/ 03/20 12 IN I.T.A. NO.1533/KOL/201 1 IN ITO WARD -37(3),KOLKATA VS. SHRI HANSRAJ PAGARIA KOLKATA FOR THE ASSTT. YEAR 2008-09 MAY BE RECALLED TO RECT IFY THE MISTAKE TO DECIDE THE GROUND NO. 1AND TO MODIFY /GIVE PROPER DIRECTION REGARDI NG GROUND NO. 2AS POINTED ABOVE. 3. ON THE OTHER HAND, THE LD. AR APPEARING ON BEHAL F OF ASSESSEE FAIRLY CONCEDED THAT GROUND NO.1 RAISED BY THE REVENUE HAS NOT BEEN DISPOSED OF AND GROUND NO.2 IS PARTLY DISPOSED. THEREFORE HE FAIRLY CONCEDED TO RE CALL THE ORDER OF THE TRIBUNAL DATED 07.03.2012. 4. AFTER HEARING THE RIVAL SUBMISSIONS AND ON PERUS AL OF THE MATERIALS AVAILABLE ON RECORD IT IS OBSERVED THAT THIS TRIBUNAL HAS PASSED THIS IMPUGNED ORDER INADVERTENTLY AND GROUND NO.1 RAISED BY THE REVENUE IS NOT DISPOS ED OF AS POINTED OUT BY THE REVENUE AND GROUND NO.2 ALSO IS NOT FULLY DISCUSSED. THEREF ORE, IN THE INTEREST OF JUSTICE, WE CONSIDER THAT THIS IS A MISTAKE APPARENT FROM RECOR D WHICH IS WITHIN THE PROVISIONS OF SECTION 254(2) OF THE I.T.ACT. THEREFORE, WE RECALL OUR ORDER DATED 07.03.2012 AND DIRECT THE REGISTRY TO FIX ITA NO.1533/KOL/2011 IN DUE COURSE FOR RE-HEARING BY SENDING FRESH NOTICE TO BOTH THE PARTIES.. 5. IN THE RESULT THE MISCELLANEOUS APPLICATION OF T HE REVENUE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 07.09.2012. SD/- SD/- , , , , MAHAVIR SINGH, JUDICIAL MEMBER . .. . ! ! ! !. .. . , , , , '# '# '# '# , C.D.RAO, ACCOUNTANT MEMBER. ( (( (!# !# !# !#) )) ) DATE: 07.09.2012. '4 / -5 6'5'7- COPY OF THE ORDER FORWARDED TO: 1. SHRI HANSRAJ PAGARIA, 24C, RABINDRA SARANI, KOLKATA -700073. 2 I.T.O., WARD-37(3), KOLKATA 3. THE CIT-XIII, KOLKATA, 4. THE CIT(A)-XXIV, KOLKATA 5. DR, KOLKATA BENCHES, KOLKATA .5 -/ TRUE COPY, '4%1/ BY ORDER, DEPUTY /ASST. REGISTRAR , ITAT, KOLKATA BENCHES R.G.(.P.S.) 3