ITO, Ward - 3(1), Asansol, Asansol V. M/s. MGB Transport, Burdwan

MA 79/KOL/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 7457 (ITAT-KOLKATA)
• Duration Of Justice: 9 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-04-2021
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 19-02-2021
• Assessment Year: 2010-2011
• Appeal Filed On: 23-06-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANRA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH A, KOLKATA M.A. NO. 79/KOL/2020 (A/O. ITA NOS. 726 /KOL/2019 & 751/KOL/2019) ASSESSMENT YEAR: 2010-11 M.G.B. TRANSPORT...............................APPELLANT BABU PARA P.O. SEARSOLE RAJBARI RANIGANJ 713 358 [PAN : AAOFM 1663 P] VS. INCOME TAX OFFICER, WARD-3(1), ASANSOL.................................................................RESPONDENT APPEARANCES BY: NONE, APPEARED ON BEHALF OF THE ASSESSEE. SHRI JAYANTA KHANRA, JCIT, D/R. APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : FEBRUARY 12 TH , 2021 DATE OF PRONOUNCING THE ORDER : APRIL 1 ST , 2021 N O T E PER J. SUDHAKAR REDDY, AM :- BOTH THESE APPEALS HAVE BEEN FILED BY THE ASSESSEE DIRECTED AGAINST THE VERY SAME ORDER OF THE LD. CIT(A) DT. 23/09/2014 IN APPEAL NO. 169/CIT(A)/AL/W-3(1)/ASL/13-14. 2. THE ASSESSEE HAD FILED TWO SEPARATE APPEALS ON THE SAME ORDER OF THE LD. CIT(A) FOR THE SAME ASSESSMENT YEAR AND THESE WERE NUMBERED ITA NOS. 726 /KOL/2019 & 751/KOL/2019. ONLY ONE CHALLAN FEES OF RS. 10,000/- WAS PAID FOR BOTH THESE APPEALS BEARING CHALLAN NO. 02041 DT. 02/04/2019. THE REGISTRY WRONGLY GAVE TWO NUMBERS AND TREATED THEM AS TWO SEPARATE APPEALS. ITA NO. 751/KOL/2019 WAS HEARD ON 21/10/2019 AND DISPOSED OF ON 30/10/2019. THUS, THIS APPEAL OF THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A) DT. 23/09/2014, STANDS DISPOSED OFF BY THE BENCH. ITA NO. 726/KOL/2019, WAS HEARD ON 16/01/2020 AND DISPOSED OFF ON 22/01/2020. AS THE APPEAL FOR THE ASSESSMENT YEAR 2010-11 WAS AGAINST THE SAME ORDER OF THE LD. CIT(A) DT. 23/09/2014, WHICH WAS ALREADY DISPOSED BY THE TRIBUNAL ON 30/10/2019 IN ITA NO. 751/KOL/2019, IT IS A MISTAKE ON PART OF THE TRIBUNAL TO ONCE AGAIN PASS AN ORDER DISPOSING OFF THE APPEAL IN ITA NO. 726/KOL/2019, VIDE ORDER DT. 22/01/2020. 2 M.A. NO. 79/KOL/2020 (A/O. ITA NOS. 726 /KOL/2019 & 751/KOL/2019) ASSESSMENT YEAR: 2010-11 M.G.B. TRANSPORT 3. THUS, WE RECALL OUR ORDER IN ITA NO. 726/KOL/2019 DT. 22/01/2020. THIS RECALLED ORDER IN ITA NO. 726/KOL/2019 IS DISMISSED FOR THE REASON THAT THE APPEAL AGAINST THE VERY SAME ORDER OF THE LD. CIT(A) IN ITA NO. 751/KOL/2019 HAD ALREADY BEEN DISPOSED OFF ON 30/10/2019. THE ORDER OF THE ITAT IN ITA NO. 751/KOL/2019, DT. 30/10/2019 STANDS. 4. ORDERED ACCORDINGLY. KOLKATA, THE 1 ST DAY OF APRIL, 2021 SD/- SD/- [ ABY T. VARKEY] [ J. SUDHAKAR REDDY ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 01.04.2021 {SC SPS} COPY OF THE ORDER FORWARDED TO: 1. M.G.B. TRANSPORT BABU PARA P.O. SEARSOLE RAJBARI RANIGANJ 713 358 2. INCOME TAX OFFICER, WARD-3(1), ASANSOL 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES