ACIT, CIR-4, KOLKATA, Kolkata V. M/s Apex Enterprises (I) Ltd., Kolkata

MA 80/KOL/2015

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 2333 (ITAT-KOLKATA)
• Duration Of Justice: 4 year(s) 7 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-03-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2001-2002
• Appeal Filed On: 03-08-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA A BENCH, KOLKATA [BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SHRI ABY T. VARKEY, JUDICIAL MEMBER] M.A. NO. 80/KOL/2015 ARISING OUT OF ITA NO. 1795/KOL/2008 ASSESSMENT YEAR: 2001-02 ACIT, CIRCLE-4, KOLKATA................... APPELLANT VS. M/S. APEX ENTERPRISES (I) LTD......................................................................................RESPONDENT [PAN: AADCA 7387 A] APPEARANCES BY: SMT. RANU BISWAS, ADL. CIT, SR. DR APPEARED ON BEHALF OF THE REVENUE. SMT. PRIYANKA SALARPURIA, AR, APPEARED ON BEHALF OF THE ASSESSEE. DATE OF CONCLUDING THE HEARING : MARCH 13 TH , 2020 DATE OF PRONOUNCING THE ORDER : MARCH 20 TH , 2020 ORDER PER J. SUDHAKAR REDDY, AM : BY THIS MISCELLANEOUS APPLICATION THE REVENUE SUBMITS THAT A MISTAKE APPARENT ON RECORD HAS CREPT INTO THE ORDER OF THE TRIBUNAL DATED 15.02.2015 IN ITA NO. 1795/KOL/2008 FOR AY 2001-02. 2. AFTER HEARING RIVAL CONTENTIONS, WE FIND THAT NO PURPOSE WOULD BE SERVED IN ENTERTAINING THIS APPLICATION. EVEN IF THE APPEAL IS RESTORED, THE SAME HAS TO BE DISMISSED AS THE TAX EFFECT IN THE REVENUE APPEAL IS BELOW 10 LAKH IN VIEW OF THE CBDT CIRCULAR NO. 17/2019 DATED 08.08.2019. 3. HENCE WE DISMISS THIS MISCELLANEOUS APPLICATION AS INFRUCTUOUS. 4. IN THE RESULT, THIS MISCELLANEOUS APPLICATION IS DISMISSED. KOLKATA, THE 20 TH MARCH, 2020. SD/- SD/- [ABY T. VARKEY] [J. SUDHAKAR REDDY] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 20.03.2020 BIDHAN 2 M.A. NO. 80/KOL/2015 ARISING OUT OF ITA NO. 1795/KOL/2008 ASSESSMENT YEAR: 2001-02 M/S. APEX ENTERPRISES (I) LTD. COPY OF THE ORDER FORWARDED TO: 1. ACIT, CIRCLE-4, KOLKATA. 2. M/S. APEX ENTERPRISES (I) LTD., 4, MANGOE LANE, KOLKATA-700 001. 3. CIT(A)-4, KOLKATA. (SENT THROUGH E-MAIL) 4. CIT- 5. CIT(DR), KOLKATA BENCHES, KOLKATA. (SENT THROUGH E-MAIL) TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES