Dr Suman Sarkar, Howrah V. I.T.O Wd - 22(1),kolkata, Kolkata

MA 91/KOL/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 2858 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-11-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 23-09-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANRA
• Assessee Lawyers: R T YADAV
• Section: 254(2)

Judgement Text

M.A. 91/KOL/2020 (IN MA NO. 41 /KOL/2020 & ITA NO. 953/KOL/2019) ASSESSM ENT YEAR: 2008-2009 DR. SUMA N SARKAR 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA SMC BENCH, KOLKATA [VIRTUAL COURT HEARING] BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER M.A. NO. 91/KOL/2020 (IN MA NO. 41/KOL/2020 & I.T.A. NO. 953/KOL/2019) ASSESSMENT YEAR: 2008-2009 DR. SUMAN SARKAR,.................................. .................................... APPLICANT AMTA NUTAN RASTA, BAGNAN MORE, HOWRAH-711401 [PAN:APSPS1122A] -VS.- INCOME TAX OFFICER,................................ .................................... RESPONDENT WARD-22(1), KOLKATA APPEARANCES BY: SHRI R.T. YADAV, A.R., APPEARED ON BEHALF OF THE AS SESSEE SHRI JAYANTA KHANRA, JCIT , APPEARED ON BEHALF OF THE REVENUE DATE OF CONCLUDING THE HEARING : NOVEMBER 20, 2020 DATE OF PRONOUNCING THE ORDER : NOVEMBER 25, 2020 O R D E R PER SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER :- THIS ASSESSEES MISCELLANEOUS APPLICATION FILED UN DER SECTION 254(2) OF THE INCOME TAX ACT, 1961; IN SHORT THE A CT SEEKS TO RE- CALL/RECTIFY THE TRIBUNALS ORDER DATED 26.06.2020 PASSED IN M.A. NO. 41/KOL/2020. HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. IT TRANSPIRES AT THE OUTSET THAT THE ASSESSEES INSTANT MISCELLANEOUS APPLICATION SEEKS TO RE-CALL/RECTIFY THE TRIBUNALS ORDER DATED 26.06.2020 ALLEGEDLY SUFFERING FROM AN APPARENT ERROR ON THE F ACE OF RECORD. I FIND NO MERIT IN ASSESSEES ARGUMENTS SINCE SECTION 254(2) PROCEEDINGS ARE NOT M.A. 91/KOL/2020 (IN MA NO. 41 /KOL/2020 & ITA NO. 953/KOL/2019) ASSESSM ENT YEAR: 2008-2009 DR. SUMA N SARKAR 2 MAINTAINABLE IN VIEW OF THE FACT THAT THE ORDER DAT ED 26.06.2020 SOUGHT TO BE IMPUGNED HAS ALSO BEEN PASSED IN A MISCELLANE OUS APPLICATION ONLY. THE ASSESSEES INSTANT MISCELLANEOUS APPLICATION NO . 91/KOL/2020 IS REJECTED THEREFORE. 3. THIS ASSESSEES MISCELLANEOUS APPLICATION IS DIS MISSED IN ABOVE TERMS. ORDER PRONOUNCED IN THE OPEN COURT ON NOVEMBER 25, 2020. SD/- (SATBEER SINGH GODARA) JUDICIAL MEMBER KOLKATA, THE 25 TH DAY OF NOVEMBER, 2020 COPIES TO : (1) DR. SUMAN SARKAR, AMTA NUTAN RASTA, BAGNAN MORE, HOWRAH-711401 (2) INCOME TAX OFFICER, WARD-22(1), KOLKATA (3) COMMISSIONER OF INCOME TAX (APPEALS)- . KOL KATA; (4) COMMISSIONER OF INCOME TAX- , (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.