Azimganj Estates Pvt. Ltd, Kolkata V. DCIT, Circle -7, Kolkata, Kolkata

MA 86/KOL/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9046 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-09-2012
• Appeal Filed By: Assessee
• Bench Allotted: B
• Assessment Year: 2005-2006
• Appeal Filed On: 23-07-2012
• Court: TRIBUNAL

Judgement Text

, B , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOL KATA () BEFORE , /AND , . . , !' ) [BEFORE SHRI MAHAVIR SINGH, JM & SHRI C. D. RAO, AM ] ## !$ ## !$ ## !$ ## !$ % % % % /M. A. NO. 86/KOL/2012 % % % % /IN I.T.A NO. 1675/KOL/2008 $& '( $& '( $& '( $& '(/ // / ASSESSMENT YEAR: 2005-06 M/S. AZIMGANJ ESTATES PVT. LTD. VS. INCOME-TAX O FFICER, WD-7(1), KOLKATA (PAN:AACCA1084F) (! /APPLICANT ) (*+,-/ RESPONDENT ) DATE OF HEARING: 07.09.2012 DATE OF PRONOUNCEMENT: 07.09.2012 ! . / ! /FOR THE APPLICANT: SHRI S. K. TULSIYAN *+,- . / ! /FOR THE RESPONDENT: SHRI ASHOK KR. DEY, SR. DR !0 / ORDER PER MAHAVIR SINGH, JM/ , : BY WAY OF THIS MISC. APPLICATION THE ASSESSEE REQUE STED FOR RECALLING THE TRIBUNALS ORDER DATED 07.06.2012 WHEREBY THE ISSUE IN ASSESSE ES APPEAL IN ITA NO.1675/K/2008 RAISED BY WAY OF GROUND NO. 4 REGARDING THE TAXABILITY OF MUNICIPAL TAX DEPOSIT IS NOT ADJUDICATED. THE RELEVANT GROUND NO.4 READS AS UNDER: 4. THAT ON FACTS AS WELL AS ON LAW, THE LD. CIT(A) HAS ERRED IN DIRECTING THE LD. ASSESSING OFFICER TO REEXAMINE THE TAXABILITY OF TH E AMOUNT OF DEPOSIT FROM TENANTS TOWARDS MUNICIPAL TAX AND HELD AS LIABILITY UNDER T HE HEAD MUNICIPAL TAX DEPOSIT IN THE BALANCE SHEET INSTEAD OF ADJUDICATING THE MATTE R IN FAVOUR OF THE APPELLANT. 2. LD. COUNSEL FOR THE ASSESSEE STATED THAT TRIBUNA L VIDE PARA 4 AND 11 OF ITS ORDER DEALT WITH THE ISSUE OF REVENUES APPEAL BUT WAS NOT ADJU DICATED THE ISSUE OF ASSESSEES APPEAL RAISED BY WAY OF GROUND NO.4. ACCORDING TO ASSESSEE, THE MAIN ISSUE AGITATED WAS THAT MUNICIPAL TAX COLLECTED BY ASSESSEE IS NOT ITS INCOME AND TRIBUNA L HAS NOT RECORDED ANY FINDING ON THIS ISSUE. WE HAVE GONE THROUGH THE ENTIRE CASE RECORD AND FOU ND THAT THE ASSESSEE HAS RAISED GROUND NO.4 AS NOTED ABOVE AND ALSO WE HAVE GONE THROUGH THE TR IBUNALS ORDER AND FIND THAT THIS ISSUE IS REALLY NOT ADJUDICATED AND THIS IS CLEARLY MISTAKE APPARENT FROM RECORD. WHEN THIS WAS PUT TO LD. SR. DR, HE FAIRLY CONCEDED THAT QUA THIS GROUND NO. 4 THE ISSUE BE RECALLED AND APPEAL CAN BE HEARD AFRESH. IN VIEW OF THE ABOVE FACTS AND CI RCUMSTANCES, WE RECALL THE TRIBUNALS ORDER 2 MA NO. 86/K/2012 M/S.AZIMGANJ ESTATES PVT. LTD.. A. Y 2005-06 DATED 07.06.2012 PASSED IN ITA NO.1675/K/2008 QUA G ROUND NO.4 AND DIRECT REGISTRY TO FIX THE SAME IN DUE COURSE. MISC. APPLICATION OF ASSESSEE IS ALLOWED. 3. IN THE RESULT, THE ASSESSEES MISC. APPLICATION STANDS ALLOWED. 4. ORDER IS PRONOUNCED IN THE OPEN COURT . SD/- SD/- . . , !' , (C. D. RAO) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER ( ' ' ' ') )) ) DATED : 7TH SEPTEMBER, 2012 12 $34 5 JD.(SR.P.S.) !0 . *# 6!#'7- COPY OF THE ORDER FORWARDED TO: 1 . ! /APPLICANT M/S. AZIMGANJ ESTATES PVT. LTD., AZIM GANJ HOUSE, 7, CAMAC STREET, KOLKATA-700 017.. 2 *+,- / RESPONDENT ITO, WARD-7(1), KOLKATA. . 3 . 0$ ( )/ THE CIT(A) , KOLKATA 4. 0$ /CIT, KOLKATAN 5 . >? *$ / DR, KOLKATA BENCHES, KOLKATA +# */ TRUE COPY, !0$@/ BY ORDER, 4 /ASSTT. REGISTRAR .