Gujarat Hydrocarbons & Power SEZ Ltd., Kolkata V. DCIT, Circle - 57(TDS), Kolkata, Kolkata

MA 89/KOL/2016

• Counselvise Citation: [2016] 123 COUNSELVISE.COM (IT) 5444 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-09-2016
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 29-06-2016
• Court: TRIBUNAL
• Department Lawyers: SALLONG YADEN CIT SR D R DEPAR
• Assessee Lawyers: R N BAJORIA

Judgement Text

M.A. NO. 89/KOL/2016 (IN I.T.A. NO. 153/KOL./2012) ASSESSMENT YEAR: 2009-2010 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA A BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND SHRI N.V. VASUDEVAN, JUDICIAL MEMBER M.A. NO. 89/KOL/2016 (ARISING OUT OF I.T.A. NO. 153/KOL/ 2012) ASSESSMENT YEAR: 2009-2010 GUJARAT HYDROCARBONS & POWER SEZ LIMITED,.......... ................APPLICANT ASSAM HOUSE, 52, CHOWRINGHEE ROAD, KOLKATA-700 071 [PAN: AADCG 2673 B] -VS.- DEPUTY COMMISSIONER OF INCOME TAX,................. ..................RESPONDENT CIRCLE-57 (TDS), KOLKATA, 10B, MIDDLETON ROW, KOLKATA-700 071 APPEARANCES BY: SHRI R.N. BAJORIA, SR. ADVOCATE, FOR THE ASSESSEE SHRI SALLONG YADEN, ADDL. CIT, SR. D.R., FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : SEPTEMBER 23, 201 6 DATE OF PRONOUNCING THE ORDER : SEPTEMBER 23, 2016 O R D E R PER SHRI P.M. JAGTAP : BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECTIFICATION OF THE MISTAKES ALLEGED TO HAVE CREPT IN THE ORDER OF THE TRIBUNAL DATED 13.04.2015 PASSED IN ITA NO. 153/KOL /2012. 2. WE HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AN D ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. AS SUBMITTED BY THE LD. COUNSEL FOR THE ASSESSEE, THE APPEAL FILED BY THE ASSESSEE BEIN G ITA NO. 153/KOL/2012 HAS BEEN DISPOSED OF BY THE TRIBUNAL V IDE ITS ORDER DATED 13.04.2015 WITHOUT TAKING INTO CONSIDERATION THE DE CISION OF THE HONBLE M.A. NO. 89/KOL/2016 (IN I.T.A. NO. 153/KOL./2012) ASSESSMENT YEAR: 2009-2010 PAGE 2 OF 3 DELHI HIGH COURT IN THE CASE OF CIT VS.- PRAKAUSAL I INVESTMENTS INDIA PVT. LIMITED (I.T. APPEAL NO. 170/2013 AND 616/2012) AS WELL AS THE DECISION OF THE MUMBAI BENCH OF ITAT IN THE CASE OF ITO VS. - JET AIRWAYS INDIA LIMITED [28 ITR (TRIB.) 582 AND SUB-RULE (2) OF RUL E 28AA OF THE INCOME TAX RULES, 1962, WHICH WERE CITED ON BEHALF OF THE ASSESSEE AND THIS POSITION CLEARLY EVIDENT FROM THE RECORD HAS NOT BE EN DISPUTED EVEN BY THE LD. D.R. THE LD. D.R. HAS ALSO NOT DISPUTED THE STAND OF THE ASSESSEE THAT SUCH NON-CONSIDERATION OF THE RELEVANT JUDICIA L PRONOUNCEMENTS AND RULE HAS GIVEN RISE TO A MISTAKE APPARENT FROM RECO RD, WHICH IS OTHERWISE ALSO DULY SUPPORTED BY THE VARIOUS JUDICIAL PRONOUN CEMENTS CITED BY THE LD. COUNSEL FOR THE ASSESSEE. WE, THEREFORE, RECTIF Y THE SAID MISTAKE BY RE- CALLING THE ORDER PASSED BY THE TRIBUNAL DATED 13.0 4.2015 AND RESTORE THE APPEAL OF THE ASSESSEE BEING ITA NO. 153/KOL/2012 T O ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO FIX THE SAME AF RESH FOR HEARING BEFORE THE REGULAR BENCH IN DUE COURSE. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 23 RD SEPTEMBER, 2016 SD/- SD/- (N.V. VASUDEVAN) (P.M. JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER KOLKATA, THE 23 RD DAY OF SEPTEMBER, 2016 COPIES TO : (1) GUJARAT HYDROCARBONS & POWER SEZ LIMITED, ASSAM HOUSE, 52, CHOWRINGHEE ROAD, KOLKATA-700 071 (2 DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-57 (TDS), KOLKATA, 10B, MIDDLETON ROW, KOLKATA-700 071 (3) COMMISSIONER OF INCOME-TAX (APPEALS)-I, KOLKAT A (4) COMMISSIONER OF INCOME TAX, KOLKATA (5) THE DEPARTMENTAL REPRESENTATIVE M.A. NO. 89/KOL/2016 (IN I.T.A. NO. 153/KOL./2012) ASSESSMENT YEAR: 2009-2010 PAGE 3 OF 3 (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.