ITO (International Taxation), Kolkata, Kolkata V. M/s. Jamshedpur Continuous Annealing & Processing Company Pvt. Ltd., , Kolkata

MA 86/KOL/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 5577 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-02-2021
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 03-09-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 250; 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH C, KOLKATA VIRTUAL COURT HEARING [BEFORE SHRI J. SUDHAKAR REDDY, HONBLE ACCOUNTANT MEMBER & SHRI ABY T. VARKEY, HONBLE JUDICIAL MEMBER] M.A. NO. 86/KOL/2020 (A/O. ITA NO. 1999/KOL/2017) ASSESSMENT YEAR: 2014-15 INCOME TAX OFFICER (INTL. TAXN.), WARD-KOLKATA.......................................................APPELLANT VS. M/S. JAMSHEDPUR CONTINUOUS ANNEALING & PROCESSING CO. (PVT.) LTD...RESPONDENT 43, J.J. NEHRU ROAD KOLKATA 700 071 [PAN : AAJJJ 5624 L] 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 : JANUARY 22 ND , 2021 DATE OF PRONOUNCING THE ORDER : FEBRUARY 3 RD , 2021 ORDER PER J. SUDHAKAR REDDY, AM :- THIS MISCELLANEOUS APPLICATION IS FILED BY THE REVENUE SUBMITTING THAT A MISTAKE APPARENT ON RECORD HAS CREPT INTO THE ORDER OF THE TRIBUNAL INASMUCH AS THE APPEAL OF THE REVENUE WAS DISMISSED ON THE GROUND THAT THE LD. CIT(A) HAS PASSED AN ORDER U/S 248 OF THE ACT, WHICH IS NOT AN APPEALABLE SECTION UNDER THE ACT AND SUBMITTED THAT THE LD. CIT(A) HAS POWERS TO PASS ORDERS ONLY U/S 250 OF THE ACT, WHICH IS APPEALABLE U/S 253(1)(A) OF THE ACT. IT WAS SUBMITTED THAT THE LD. CIT(A) HAD PASSED ORDER U/S 250 OF THE ACT, AS IS EVIDENT FROM THE FIRST PAGE OF HIS ORDER. HENCE IT WAS SUBMITTED THAT THE MISTAKE THAT THE LD. CIT(A) HAS PASSED AN ORDER U/S 248 OF THE ACT, HAS TO BE RECTIFIED. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE ISSUANCE OF NOTICE BY RPAD. UNDER THESE CIRCUMSTANCES, WE DISPOSE OFF THE CASE EX-PARTE , QUA THE ASSESSEE, AFTER HEARING THE LD. D/R. 3. HEARD THE LD. D/R. WE FIND THAT A MISTAKE APPARENT ON RECORD HAS CREPT INTO THE ORDER OF THE TRIBUNAL. THE LD. CIT(A) HAS PASSED ORDER U/S 250 OF THE ACT, WHICH IS APPEALABLE BEFORE US. A MISTAKE APPARENT ON RECORD HAS CREPT INTO THE ORDER OF THE ITAT. THUS, WE RECTIFY OUR ORDER BY RECALLING THE IMPUGNED ORDER OF THE TRIBUNAL D. 12/02/2020 IN ITA NO. 1999/KOL/2017. THE REGISTRY IS DIRECTED TO POST THE CASE FOR FRESH HEARING IN DUE COURSE. NOTICE TO THE PARTIES MAY BE ISSUED BY THE REGISTRY. 4. ORDERED ACCORDINGLY. KOLKATA, THE 3 RD DAY OF FEBRUARY, 2021 SD/- SD/- [ ABY T. VARKEY ] [ J. SUDHAKAR REDDY ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 03.02.2021 {SC SPS} 2 M.A. NO. 86/KOL/2020 (A/O. ITA NO. 1999/KOL/2017) ASSESSMENT YEAR: 2014-15 M/S. JAMSHEDPUR CONTINUOUS ANNEALING & PROCESSING CO. (PVT.) LTD. COPY OF THE ORDER FORWARDED TO: 1. M/S. JAMSHEDPUR CONTINUOUS ANNEALING & PROCESSING CO. (PVT.) LTD. 43, J.J. NEHRU ROAD KOLKATA 700 071 2. INCOME TAX OFFICER (INTL. TAXN.), WARD-KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES