ITO, WD-36(2), KOLKATA, Kolkata v. Shankar Lal Agarwala, Kolkata

MA 210/KOL/2019 | 2010-2011
Pronouncement Date: 29-11-2019 | Result: Dismissed

Appeal Details

RSA Number 21023524 RSA 2019
Assessee PAN ACQPA9623H
Bench Kolkata
Appeal Number MA 210/KOL/2019
Duration Of Justice 22 day(s)
Appellant ITO, WD-36(2), KOLKATA, Kolkata
Respondent Shankar Lal Agarwala, Kolkata
Appeal Type Miscellaneous Application
Pronouncement Date 29-11-2019
Appeal Filed By Department
Order Result Dismissed
Bench Allotted SMC
Tribunal Order Date 29-11-2019
Last Hearing Date 29-11-2019
First Hearing Date 29-11-2019
Assessment Year 2010-2011
Appeal Filed On 07-11-2019
Judgment Text
M.A. NO.210/KOL/2019 (IN ITA NO . 1749/KOL/2014) A.Y. 20 10-2011 SHANKAR LAL AGARWALA 1 IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA SMC BENCH KOLKATA BEFORE SHRI P.M. JAGTAP VICE-PRESIDENT M.A. NO. 210/KOL/2019 (ARISING OUT OF I.T.A. NO. 1749/KOL/2014) ASSESSMENT YEAR: 2010-2011 INCOME TAX OFFICER ................................ .............................. APPLICANT WARD-36(2) KOLKATA 110 SHANTI PALLY KOLKATA-700107 -VS.- SHANKAR LAL AGARWALA .............................. .......................... RESPONDENT 405 SWAIKA CENTRE A-4 POLLOCK STREET KOLKATA-700 001 [PAN: ACQPA9623H] APPEARANCES BY: SMT. RANU BISWAS ADDL. CIT(SR.D.R.) FOR THE APPLICANT SHRI SUBHASH AGARWAL ADVOCATE FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : NOVEMBER 29 2019 DATE OF PRONOUNCING THE ORDER : NOVEMBER 29 2019 O R D E R BY THIS MISCELLANEOUS APPLICATION THE REVENUE IS S EEKING RECTIFICATION OF THE MISTAKE ALLEGED TO HAVE CREPT IN THE ORDER OF THE TRIBUNAL DATED 05.09.2019 PASSED IN ITA NO. 1749/KO L/2014. 2. I HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AND ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. THE LD. D.R. HAS INVITED MY ATTENTION TO THE FOLLOWING SEQUENCE OF EVENTS GIVEN IN THE PRESENT MISCELLANEOUS APPLICATION IN ORDER TO POINT OUT THE MISTAKE ALLEGEDLY COMMITTED BY THE TRIBUNAL:- (A) THE ASSESSEE FILED AN APPEAL BEFORE HON'BLE IT AT AGAINST THE ORDER 143(3) OF THE I.T. ACT 1961. THE HON'BLE ITAT DISMISSED THE APPEAL OF THE ASSESSEE VIDE ITA NO. 1749/KOL/2014 DATED 10.08.2017 WHICH WAS RECEIVED I N THE OFFICE OF THE PCIT-12 KOLKATA ON 08.09.2017 (COPY ENCLOSED FOR READY REFERENCE). M.A. NO.210/KOL/2019 (IN ITA NO . 1749/KOL/2014) A.Y. 20 10-2011 SHANKAR LAL AGARWALA 2 B) ON 05.09.2017 MA WAS FILED BY THE ASSESSEE VIDE MA NO. 164/KOL/2017(COPY ENCLOSED FOR READY REFERENCE). C) ON 24.11.2017 HON'BLE ITAT HAS ALLOWED THE MA O F THE ASSESSEE AND RECALLED THE ORDER DATED 10.08.2017 AN D RESTORE THE APPEAL AT ITS ORIGINAL NUMBER AND DIRECTED THE REGISTRY TO FIX THE SAME FOR HEARING AFRESH ON 11.01.2018. THE SAME ORDER WAS RECEIVED IN THE OFFICE OF PR. CIT-12 KOLKATA O N 01.12.2017 (COPY ENCLOSED FOR READY REFERENCE). D) AN ORDER WAS RECEIVED IN THE OFFICE OF PR. CIT-1 2 KOLKATA ON 22.02.2018 IN THE SAME CASE VIDE ITA NO. 1749/KOL/2 014 DT. OF ORDER WAS MENTIONED AS 09.02.2018. IN THIS ORDER H ON'BLE ITAT AGAIN DISMISSED THE APPEAL OF THE ASSESSEE. IT IS W ORTHWHILE TO MENTION HERE THAT IN THE ORDER IT WAS MENTIONED THA T HEARING WAS CONCLUDED ON 11.01.2018 THE SAME DATE WHICH WA S REFERRED FOR HEARING OF NEXT DATE AT THE TIME OF DI SPOSAL OF MA FILED BY THE ASSESSEE VIDE NO. 164/KOL/2017. HENCE IT MAY BE UNDERSTOOD THAT AFTER RECALLING THE ORDER THROUGH M A HON'BLE ITAT AGAIN DISMISSED THE APPEAL OF THE ASSESSEE VID E ITS JUDGMENT DATED 09.02.2018 (COPY ENCLOSED FOR READY REFERENCE). E) SINCE AFTER RECALLING THE ORDER THE HON'BLE IT AT ALREADY DISPOSED OFF THE ORIGINAL ITA NO. 1749/KOL/2014 VID E ITS ORDER DT. 09.02.2018 BY DISMISSING THE APPEAL OF THE ASSE SSEE NO APPEAL WAS PENDING IN THE INSTANT CASE WHILE THE HO N'BLE ITAT HAS SET ASIDE THE CASE TO THE A.O. FOR MAKING FRESH ORDER VIDE ITS NEW ORDER DT. 05.09.2019. 3. IN THIS REGARD IT IS NOTED FROM THE RECORDS THA T ANOTHER MISCELLANEOUS APPLICATION BEARING M.A. NO. 105/KOL/ 2019 WAS FILED BY THE ASSESSEE AND VIDE ITS ORDER DATED AUGUST 02 20 19 THE SAID MISCELLANEOUS APPLICATION WAS ALLOWED BY THE TRIBUN AL AND THE ORDER DATED FEBRUARY 09 2019 DISMISSING THE APPEAL OF TH E ASSESSEE BEING ITA NO. 1749/KOL/2014 WAS RE-CALLED RESTORING THE APPEA L OF THE ASSESSEE TO ITS ORIGINAL NUMBER. AS RIGHTLY SUBMITTED BY THE LD . COUNSEL FOR THE ASSESSEE IT APPEARS THAT THE DEPARTMENT HAS NOT TA KEN INTO CONSIDERATION THE SAID ORDER OF THE TRIBUNAL DATED AUGUST 02 201 9 PASSED IN M.A. NO. 105/KOL/2019 WHILE FILING THIS MISCELLANEOUS APPLI CATION SEEKING RECTIFICATION OF THE ALLEGED MISTAKE. AS PER THE SA ID ORDER THE APPEAL OF THE ASSESSEE BEING ITA NO. 1749/KOL/2014 WAS DIRECT ED TO BE FIXED FOR HEARING AFRESH BEFORE THE REGULAR BENCH ON 05.09.20 19 AND AFTER M.A. NO.210/KOL/2019 (IN ITA NO . 1749/KOL/2014) A.Y. 20 10-2011 SHANKAR LAL AGARWALA 3 CONCLUSION OF THE SAID HEARING A FRESH ORDER DATED 05.09.2019 WAS PASSED BY THE TRIBUNAL DISPOSING OF THE APPEAL OF THE ASSE SSEE BEING ITA NO. 1749/KOL/2014. IT IS THUS CLEAR THAT THERE IS NO MI STAKE MUCH LESS A MISTAKE APPARENT FROM RECORD IN THE ORDER OF THE TR IBUNAL DATED 05.09.2014 AS ALLEGED BY THE REVENUE IN THE PRESENT MISCELLANEOUS APPLICATION AND EVEN THE LD. D.R. AFTER TAKING NOTI CE OF THE ORDER OF THE TRIBUNAL DATED AUGUST 02 2019 PASSED IN M.A. NO. 1 05/KOL/2019 HAS ADMITTED THIS POSITION. I THEREFORE FIND NO MERIT IN THIS MISCELLANEOUS APPLICATION FILED BY THE REVENUE AND DISMISS THE SA ME. 4. IN THE RESULT THE MISCELLANEOUS APPLICATION OF THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON NOVEMBER 29 2019. SD/- (P.M. JAGTAP) VICE-PRESIDENT KOLKATA THE 29 TH DAY OF NOVEMBER 2019 COPIES TO : (1) INCOME TAX OFFICER . WARD-36(2) KOLKATA 110 SHANTI PALLY KOLKATA-700 107 (2) SHANKAR LAL AGARWALA 405 SWAIKA CENTRE A-4 POLLOCK STREET KOLKATA-70 0 001 (3) COMMISSIONER OF INCOME TAX (APPEALS)-20 KOLK ATA (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.