ACIT, Central Circle - 2(1), Kolkata, Kolkata V. Amrit Feeds Ltd., Kolkata

MA 79/KOL/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6796 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-06-2018
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 08-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : KOLKATA [BEFORE HONBLE SHRI ABY. T. VARKEY, JM & HONBL E SHRI M.BALAGANESH, AM ] M.A. NOS. 79&80/KOL/ 2018 (A/O I.T.A NOS. 2306&2 307/KOL/2016 ) ACIT, CC-2(1), KOLKATA -VS.- AMRIT FEEDS LTD. [PAN : AACCA 5571 D] (APPELLANT) (RESPONDENT) FOR THE APPELLANT : SHRI S. KUMAR, ADD L. CIT FOR THE RESPONDENT : SHRI D.S.DAMLE, FCA DATE OF HEARING : 29.06.2018 DATE OF PRONOUNCEMENT : 29.06.2018 ORDER PER M.BALAGANESH, AM BY VIRTUE OF THESE MISCELLANEOUS APPLICATIONS, THE REVENUE SEEKS TO RECALL THE ORDER PASSED BY THIS TRIBUNAL IN I.T.A. NOS. 2306 & 2307/KOL/2016 DATED 23.02.2018 WHEREIN THIS TRIBUNAL HAD DISMISSED THE APPEALS OF REVENUE FOR WANT OF GROUNDS OF APPEAL. THE REVENUE HAD FILED GROUNDS OF APPEAL BEF ORE US AND BOTH THE PARTIES ON VERIFICATION OF RECORDS CONSIDERED THAT THESE GROUN DS OF APPEAL WERE DULY APPROVED BY THE PR. CIT EVEN BEFORE FILING OF APPEALS OF TRIBUN AL. SINCE THIS FACT REMAINS UNDISPUTED AND IN VIEW OF THE FACT THAT THE GROUNDS FILED BY T HE REVENUE ARE BEFORE US , WE ARE NOW INCLINED TO RECALL THE ORDERS PASSED BY US. ACCORD INGLY, THE MISCELLANEOUS APPLICATIONS OF THE REVENUE ARE ALLOWED. THE REGISTRY IS DIRECTE D TO FIX FOR HEARING ON 31.07.2018 AND 2 MA NOS 79&80/KOL/2018 (A/O I.T.A NOS2306&2307/KOL/2016) AMRIT FEEDS LTD. A.YR.2013-14 2 BOTH THE PARTIES ARE INFORMED IN THE OPEN COURT ABO UT THE SCHEDULED DATE OF HEARING AND NO FRESH NOTICES WOULD FOLLOW. 2. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS OF THE REVENUE ARE ALLOWED. ORDER PRONOUNCED IN THE COURT ON 29.06.2018 SD/- SD/- [ABY. T. VARKEY] [M.BALAGANESH] JUDICIAL MEMBER ACCOUNTAN T MEMBER DATED : 29.06.2018 SB, SR. PS COPY OF THE ORDER FORWARDED TO: 1ACIT, CC-2(1), KOLKATA, 3 RD FLOOR, AAYAKAR BHAWAN POORVA, E.M. BYE PASS, 110, SHANTIPALLY, KOLKATA-700107 2. M/S AMRIT FEEDS LTD.,158, LENIN SARANI, 2 ND FLOOR, KOLKATA-700013 3.CIT(A)- 4. CIT- 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PRIVA TE SECRETARY HEAD OF OFFICE/ D.D.O., ITAT KOLKATA BENCHE S