A.C.I.T.,Circle-1 , Burdwan v. M/s Burdwan Diagnostic And Research Centre (P) Ltd., Nadia

MA 47/KOL/2020 | 2012-2013
Pronouncement Date: 28-02-2020 | Result: Allowed

Appeal Details

RSA Number 4723524 RSA 2020
Assessee PAN AABCB7773R
Bench Kolkata
Appeal Number MA 47/KOL/2020
Duration Of Justice 21 day(s)
Appellant A.C.I.T.,Circle-1 , Burdwan
Respondent M/s Burdwan Diagnostic And Research Centre (P) Ltd., Nadia
Appeal Type Miscellaneous Application
Pronouncement Date 28-02-2020
Appeal Filed By Department
Order Result Allowed
Bench Allotted B
Tribunal Order Date 28-02-2020
Last Hearing Date 28-02-2020
First Hearing Date 28-02-2020
Assessment Year 2012-2013
Appeal Filed On 07-02-2020
Judgment Text
M.A. NO. 47/KOL/2020 ( IN ITA NO. 2013/KOL/2019) ASSESSMENT YEAR: 2012-2013 BURDWAN DIAGN OSTIC & RESEARCH CENTRE (P) LIMITED 1 IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA B BENCH KOLKATA BEFORE SHRI P.M. JAGTAP VICE-PRESIDENT AND SHRI SATBEER SINGH GODARA JUDICIAL MEMBER M.A. NO. 47/KOL/2020 (ARISING OUT OF I.T.A. NO. 2013/KOL/2019) ASSESSMENT YEAR: 2012-2013 ASSISTANT COMMISSIONER OF INCOME TAX .............. ......................APPLICANT CIRCLE-1 BURDWAN AAYAKAR BHAWAN COURT COMPOUND KACHHARI ROAD BURDWAN-713101 -VS.- BURDWAN DIAGNOSTIC & RESEARCH CENTRE (P) LIMITED .. .............RESPONDENT BAMCHANDIPUR G.T. ROAD DIST. BURDWAN-713101 [PAN: AABCB7773R] APPEARANCES BY: SHRI JAYANTA KHANRA JCIT FOR THE APPLICANT SHRI K.M. ROY FCA FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : FEBRUARY 28 2020 DATE OF PRONOUNCING THE ORDER : FEBRUARY 28 2020 O R D E R PER SHRI P.M. JAGTAP VICE-PRESIDENT:- AS RIGHTLY POINTED OUT BY THE REVENUE IN THE PRESEN T MISCELLANEOUS APPLICATION THERE IS A MISTAKE IN THE ORDER OF THE TRIBUNAL DATED 13.09.2019 PASSED IN ITA NO. 2013/KOL/2019 INASMUC H AS THE MATTER HAVING BEEN SENT BACK BY THE TRIBUNAL TO THE LD. CI T(APPEALS) FOR DISPOSING OF THE APPEAL OF THE ASSESSEE ON MERIT IN ACCORDANCE WITH LAW AFTER GIVING PROPER AND SUFFICIENT OPPORTUNITY OF B EING HEARD TO THE ASSESSEE THE UNDERTAKING OF THE LD. COUNSEL FOR TH E ASSESSEE IS WRONGLY MENTIONED IN THE LAST FOUR LINES OF PARAGRAPH NO. 4 AS UNDER:- AS UNDERTAKEN BY THE LD. COUNSEL FOR THE ASSESSEE THE ASSESSEE SHALL MAKE DUE COMPLIANCE BEFORE THE ASSESSING OFFI CER AND EXTEND ALL THE POSSIBLE COOPERATION IN ORDER TO ENABLE THE AO TO COMPLETE THE ASSESSMENT AFRESH EXPEDITIOUSLY IN ACCORDANCE W ITH LAW. M.A. NO. 47/KOL/2020 ( IN ITA NO. 2013/KOL/2019) ASSESSMENT YEAR: 2012-2013 BURDWAN DIAGN OSTIC & RESEARCH CENTRE (P) LIMITED 2 2. SINCE THE MISTAKE AS STATED ABOVE IS APPARENT FR OM RECORD WE RECTIFY THE SAME BY DELETING THE ABOVE SENTENCE AND REPLACING THE SAME WITH THE FOLLOWING:- AS UNDERTAKEN BY THE LD. COUNSEL FOR THE ASSESSEE THE ASSESSEE SHALL MAKE DUE COMPLIANCE BEFORE THE LD. CIT(APPEALS) AND EXTEND ALL THE POSSIBLE COOPERATIO N IN ORDER TO ENABLE THE LD. CIT(APPEALS) TO DISPOSE OF THE APPEAL AFRESH EXPEDITIOUSLY IN ACCORDANCE WITH LAW . 3. IN THE RESULT THE MISCELLANEOUS APPLICATION OF THE REVENUE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON FEBRUARY 28 2020. SD/- SD/- (SATBEER SINGH GODARA) (P.M. JAGTAP) JUDICIAL MEMBER VICE-PRESIDENT KOLKATA THE 28 TH DAY OF FEBRUARY 2020 COPIES TO : (1) ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1 BURDWAN AAYAKAR BHAWAN COURT COMPOUND KACHHARI ROAD BURDWAN-713101 (2) BURDWAN DIAGNOSTIC & RESEARCH CENTRE (P) LIMITED BAMCHANDIPUR G.T. ROAD DIST. BURDWAN-713101 (3) COMMISSIONER OF INCOME TAX (APPEALS) BURDWAN (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.