ACWT, Central Circle - VI, Kolkata, Kolkata v. Ratan Kumar Arun Kumar Somani (HUF), Kolkata

MA 117/KOL/2011 | 2004-2005
Pronouncement Date: 03-02-2012 | Result: Allowed

Appeal Details

RSA Number 11723524 RSA 2011
Assessee PAN AADHR1573C
Bench Kolkata
Appeal Number MA 117/KOL/2011
Duration Of Justice 1 month(s) 12 day(s)
Appellant ACWT, Central Circle - VI, Kolkata, Kolkata
Respondent Ratan Kumar Arun Kumar Somani (HUF), Kolkata
Appeal Type Miscellaneous Application
Pronouncement Date 03-02-2012
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted A
Tribunal Order Date 03-02-2012
Assessment Year 2004-2005
Appeal Filed On 22-12-2011
Judgment Text
MA 117/K/2011 AY 04-05 B IN THE INCOME TAX APPELLATE TRIBUNAL BENCH- B KO LKATA [ . . ! ] BEFORE SHRI MAHAVIR SINGH JUDICIAL MEMBER & SRI C.D. RAO ACCO UNTANT MEMBER '' # $ '' # $ '' # $ '' # $ /M.A. NO. 117 (KOL) OF 2011 [ $ $ $ $ / WTA NO. 10 (KOL) OF 2011] #% &' / ASSESSMENT YEAR 2004-05 ASSTT.COMMISSIONER OF WEALTH - TAX CENTRAL CIRCLE-IV KOLKATA. # - VERSUS RATAN KUMAR ARUN KUMAR SOMANI (HUF) (PAN-AADHR1573C) ( / APPLICANT ) ( -./ / RESPONDENT ) 0 1 / FOR THE APPLICANT: / SRI P.S. DUTTA -./ 0 1 / FOR THE RESPONDENT: N O N E 2#3 0 ! /DATE OF HEARING : 03/02/2012 4& 0 ! /DATE OF PRONOUNCEMENT : 03/02/2012 5 / ORDER ( ) (MAHAVIR SINGH) JUDICIAL MEMBER : BY THIS MISCELLANEOUS APPLICATION THE REVENUE HAS SOUGHT FOR THE RECTIFICATION OF THE ORDER OF THE TRIBUNAL DATED 17.8.2011 IN WTA NO.10/ KOL/2001 FOR ASSESSMENT YEAR 2004-05. 2. AT THE TIME OF HEARING BEFORE US NOBODY APPEAR ED ON BEHALF OF THE ASSESSEE. WE HAVE HOWEVER HEARD THE LD. DEPARTMENTAL REPRESENTATIVE AND PERUSED THE MATERIAL PLACED BEFORE US INCLUDING THE ORDER OF THE TRIBUNAL DATED 17.8.2011 REFERRED TO ABOVE. IN THE MISC. PETITION THE DEPARTMENT BY REFERRING TO PARA-10 OF INSTRUCTION NO. 3/2011 (F.NO.279/MISC. 142/2007-ITJ] DATED 09/2/2011 OF THE BOARD HAS OBJECTED TO DISMIS SING THE REVENUES APPEAL IN LIMINI BEING TAX EFFECT LESS THAN THE MONETARY LIMIT OF RS. 3 LA KHS. IT WAS THEREFORE CONTENDED BY THE REVENUE THAT THERE BEING MISTAKE APPARENT FROM RECO RD IN THE IMPUGNED ORDER OF THE TRIBUNAL THE SAME SHOULD BE RECALLED AND DECIDED ON MERITS O F THE CASE. 3. AFTER HEARING THE LD. DEPARTMENTAL REPRESENTAT IVE AND GOING THROUGH INSTRUCTION OF THE BOARD REFERRED TO ABOVE WE ARE OF THE VIEW THAT M ISTAKE APPARENT FROM RECORD HAS CREPT IN THE AFORESAID ORDER OF TRIBUNAL DATED 17/8/2011 REQUI RING THE APPEAL TO BE RECALLED. WE THEREFORE RECALL THE ORDER OF THE TRIBUNAL DATED 17/8/2011 AN D REGISTRY IS DIRECTED TO FIX THE APPEAL FOR 2 HEARING ON 16 TH MAY 2012. THE DATE WAS ANNOUNCED IN THE OPEN COURT AND NO S EPARATE NOTICE OF HEARING SHALL BE ISSUED ON THE PARTIES FOR THE S AME. WE DIRECT ACCORDINGLY. 4. IN THE RESULT MISCELLANEOUS APPLICATION OF THE REVENUE IS ALLOWED. 5 !2 6 2# 7 8 THIS ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- ( . . ) ! ( ) (C.D. RAO) ACCOUNTANT MEMBER (MAHAVIR SINGH) JUDICIAL MEMBER ( ! ! ! ! ) DATE: 03 -02-2012 5 0 ' 9 '&: - COPY OF THE ORDER FORWARDED TO: 1. /APPLICANT : A.C.W.T. CENTRAL CIRCLE-IV KOLKATA. 2 -./ / THE RESPONDENT : RATAN KUMAR ARUN KUMAR SOMANI (HUF) 235/1 A.J.C. BOSE ROAD KOLKATA-700 020. 3 5# ( ) : THE CWT(A) CENTRAL-I KOLKATA. 4. 5# / THE CWT CENTRAL-I KOLKATA. 5 . ;7 # / DR ITAT KOLKATA BENCHES KOLKATA 6 . GUARD FILE . -' / TRUE COPY 5#2 / BY ORDER (DKP) ASSISTANT REGISTR AR .