Sumit Kumar Mitra, Hooghly v. ITO, Ward - 2(2), Hooghly, Hooghly

MA 49/KOL/2011 | 2006-2007
Pronouncement Date: 11-11-2011

Appeal Details

RSA Number 4923524 RSA 2011
Assessee PAN AEDPM6299Q
Bench Kolkata
Appeal Number MA 49/KOL/2011
Duration Of Justice 5 month(s) 17 day(s)
Appellant Sumit Kumar Mitra, Hooghly
Respondent ITO, Ward - 2(2), Hooghly, Hooghly
Appeal Type Miscellaneous Application
Pronouncement Date 11-11-2011
Appeal Filed By Assessee
Bench Allotted SMC
Tribunal Order Date 11-11-2011
Assessment Year 2006-2007
Appeal Filed On 25-05-2011
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL BEN CH B KOLKATA () BEFORE . .. . ! SHRI N.VIJAYAKUMARAN JUDICIAL MEMBER. ' ' ' ' /AND . .. .#$ #$#$ #$. .. . %& ! SHRI C.D.RAO ACCOUNTANT MEMBER % % % % MA NO . 49/KOL/2011 '' '' '' '' / ITA NO.2166/KOL/2010 () *+/ ASSESSMENT YEAR : 2006-07 (-. / APPELLANT ) SUMIT KUMAR MITRA HOOGHLY - - - VERSUS - . (01-./ RESPONDENT ) I.T.O. WARD-2(2) HOOGHLY. (PAN: AEDPM 6299 Q) -. 2 3 %/ FOR THE APPELLANT: SHRI SOMNATH GHOSH 01-. 2 3 %/ FOR THE RESPONDENT: SHRI A.K.PRAMANIK 4 2 $& /DATE OF HEARING : 21.10.2011. 5* 2 $& /DATE OF PRONOUNCEMENT : 11.11.2011. %6 / ORDER ( (( ( . .. .#$ #$#$ #$. .. . ) )) ) %& ! PER SHRI C.D.RAO AM THE ABOVE MISCELLANEOUS APPLICATION IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE TRIBUNAL VIDE ITA NO.2166/KOL/20010 DATED 1 1.02.2011 FOR ASSESSMENT YEAR 2006-07. 2. AT THE TIME OF HEARING THE LD. COUNSEL APPEARIN G ON BEHALF OF ASSESSEE BY REFERRING TO PARA NO.8 OF THE MISCELLANEOUS PETITIO N SUBMITTED THAT THE DECISION OF HONBLE JURISDICTIONAL HIGH COURT IN THE CASE OF C. I.T. VS INDIA STEAMSHIP CO.LTD. [SUPRA] CITED AT BAR BY THE AUTHORISED REPRESENTATI VE WAS NOT CONSIDERED IN THE IMPUGNED ORDER WHICH IS RELEVANT TO THE GROUND NO. 1 RAISED BY THE APPELLANT. THEREFORE HE REQUESTED TO RECALL THE ORDER OF TRIBU NAL IN RESPECT OF GROUND NO.1. 2 3. ON THE OTHER HAND THE LD. DR APPEARING ON BEHALF OF THE REVENUE BY REFERRING TO THE TRIBUNALS ORDER AT PARAS 3 4 AND 5 SUBMITTE D THAT THIS ISSUE HAS BEEN DECIDED BY TRIBUNAL AFTER TAKING INTO CONSIDERATION VARIOUS JU DICIAL PRONOUNCEMENTS. THEREFORE HE REQUESTED TO UPHELD THE ORDER OF TRIBUNAL. 4. AFTER HEARING THE RIVAL SUBMISSIONS AND ON CAREF UL PERUSAL OF MATERIALS AVAILABLE ON RECORD IT IS OBSERVED THAT THE CASE O N WHICH THE LD. COUNSEL PLACED RELIANCE WAS IN FACT FILED IN THE PAPER BOOK AND LD . DR COULD NOT POINT OUT WHETHER THE CASE REFERRED BY THE LD. COUNSEL FOR ASSESSEE HAS B EEN CONSIDERED BY THE TRIBUNAL OR NOT. KEEPING IN VIEW OF THE FACT THAT SINCE THE TRI BUNAL HAS NOT TAKEN INTO CONSIDERATION THE DECISION OF THE JURISDICTIONAL HI GH COURT WHICH WAS QUOTED BEFORE THE SAME AND COMING TO THE CONCLUSION IN OUR CONSI DERED OPINION THIS WILL TANTAMOUNT THE MISTAKE APPARENT FROM RECORD. THEREF ORE IN THE INTEREST OF JUSTICE WE RECALL GROUND NO.1 OF THE ASSESSEES APPEAL VIDE IT A NO.2166/KOL/2010. ACCORDINGLY THE REGISTRY IS DIRECTED TO FIX THE HEARING IN DUE COURSE. 5. IN THE RESULT THE MISCELLANEOUS APPLICATION OF T HE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON 11.11.2011. SD/- SD/- . .. . ( ( ( ( ! N.VIJAYAKUMARAN JUDICIAL MEMBER . .. .#$ #$#$ #$. .. . %& ! C.D.RAO ACCOUNTANT MEMBER. ( (( ($& $& $& $&) )) ) DATE: 11.11.2011. %6 2 0(( 7%*8- COPY OF THE ORDER FORWARDED TO: 1. SHRI SUMIT KUMAR MITRA VILL.SRIPUR P.O.SRIPUR BAZ AR P.S.BALAGARH DIST.HOOGHLY PIN: 712514. 2 I.T.O. WARD-2(2) HOOGHLY. 3. THE CIT 4. THE CIT(A)-XXXVI KOLKATA 5. DR KOLKATA BENCHES KOLKATA 1 0(/ TRUE COPY %6/ BY ORDER DEPUTY /ASST. REGISTRAR ITAT KOLKATA BENCHES R.G.(.P.S.) 3