M/s. Amrit Hatcheries Pvt. Ltd., Kolkata V. ACIT, Central Circle-2(1), Kolkata, Kolkata

MA 87/KOL/2018

• Counselvise Citation: [2018] 123 COUNSELVISE.COM (IT) 5786 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-08-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 16-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : KOLKATA [BEFORE HONBLE SHRI ABY.T. VARKEY, JM & HONBLE SHRI M.BALAGANESH, AM] M.A. NO. 87/KOL/2018 (A/O I.T.A NO. 2305/KOL/2016) ASSESSMENT YEAR: 2013-14 M/S AMRIT HATCHERIES PVT. LTD. VS.- ACIT, CC-2(1), KOLKATA. [PAN : AACCA 5987 F] (APPELLANT) (RESPONDENT) FOR THE APPELLANT : SHRI D.S. DAMLE, F CA FOR THE RESPONDENT : SHRI A. BHATTACHARJEE, ADDL. CIT DR DATE OF HEARING : 03.08.2018 DATE OF PRONOUNCEMENT : 03.08.2018 ORDER PER M.BALAGANESH, AM BY VIRTUE OF THIS MISCELLANEOUS APPLICATION, THE A SSESSEE SEEKS TO RECALL THE ORDER PASSED BY THIS TRIBUNAL INASMUCH AS THIS TRIB UNAL HAD NOT CONSIDERED THE PETITION FILED BY THE ASSESSEE UNDER RULE 27 OF THE INCOME TAX APPELLATE TRIBUNAL RULES WHEREIN THE VALIDITY OF LEVY OF PENALTY U/S 2 71AAB OF THE ACT FOR THE ASSESSMENT YEAR 2013-14 WAS CHALLENGED ON TECHNICAL GROUND. 2. WE HAVE GONE THROUGH THE RECORDS AND WE FIND THA T THE ASSESSEE HAD INDEED FILED PETITION UNDER RULE 27 OF THE ITAT RULES ON THE LEG AL GROUND OF LEVY OF PENALTY U/S 271AAB OF THE ACT. WE HAVE ALSO GONE THROUGH THE OR DER PASSED BY THIS TRIBUNAL AND ARE CONVINCED THAT NO FINDING HAS BEEN GIVEN BY THIS TRIBUNAL WITH REGARD TO THE SUBJECT MENTIONED PETITION UNDER RULE 27. THE NON-C ONSIDERATION OF THE SAID PETITION UNDER RULE 27 CONSTITUTES AN ERROR APPARENT ON RECO RD WITHIN THE MEANING OF SECTION 254(2) OF THE ACT WARRANTING RECTIFICATION OF THE S AME. HENCE WE ARE INCLINED TO 2 MA NO. 87/KOL/2018 (A/O I.T.A NO. 2305/KOL/2016) M/S AMRIT HATCHERIES PVT. LTD. A.YR.2013-14 2 RECALL THE ORDER PASSED BY THIS TRIBUNAL IN I.T.A. NO. 2305/KOL/2016 DATED 23.02.2018 FOR THE LIMITED EXTENT OF ADJUDICATING T HE GROUND RAISED IN PETITION FILED BY THE ASSESSEE UNDER RULE 27 OF THE ITAT RULES. HE NCE THE MISCELLANEOUS APPLICATION RAISED BY THE ASSESSEE IS ALLOWED AS DI RECTED HEREINABOVE. THE REGISTRY IS DIRECTED TO FIX THE HEARING ON 17.09.2018. BOTH THE PARTIES ARE INFORMED IN THE OPEN COURT ABOUT THE SCHEDULED DATE OF HEARING AND NO FR ESH NOTICES WOULD FOLLOW. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON 03.08.2018 SD/- SD/- [A.T. VARKEY] [ M.BALAGANESH] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 03.08.2018 SB, SR. PS COPY OF THE ORDER FORWARDED TO: 1. M/S AMRIT HATCHERIES PVT. LTD., 158, LENIN SARAN I, 2 ND FLOOR, KOLKATA- 700013. 2. ACIT, CC-2(1), 3 RD FLOOR, AAYAKAR BHAWAN, POORVA E.M. BYE PASS, 110, SHANTI PALLY, KOLKATA-700107. 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