M/s S.Con, Kolkata v. ITO,Ward-29(4), Kolkata, Kolkata

MA 76/KOL/2012 | 2002-2003
Pronouncement Date: 31-07-2012

Appeal Details

RSA Number 7623524 RSA 2012
Assessee PAN ABGFS0414B
Bench Kolkata
Appeal Number MA 76/KOL/2012
Duration Of Justice 1 month(s) 16 day(s)
Appellant M/s S.Con, Kolkata
Respondent ITO,Ward-29(4), Kolkata, Kolkata
Appeal Type Miscellaneous Application
Pronouncement Date 31-07-2012
Appeal Filed By Assessee
Bench Allotted A
Tribunal Order Date 31-07-2012
Assessment Year 2002-2003
Appeal Filed On 14-06-2012
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL BEN CH A KOLKATA () BEFORE . .. . . .. . SHRI C.D.RAO ACCOUNTANT MEMBER ! ! ! ! /AND ''# $% ''# $% ''# $% ''# $% & & & & SHRI GEORGE MATHAN JUDICIAL MEMBER !' !' !' !' / M.A.NO.76/KOL/2012 A/O ITA NO . 1153/KOL/2010 &%( )*/ ASSESSMENT YEAR : 2002-03 ($ / APPELLANT ) M/S.S.CON KOLKATA (PAN: ABGFS 0414 B) - % - - VERSUS - . (./$ / RESPONDENT ) I.T.O. WARD-29(4) KOLKATA. $ 0 1 / FOR THE APPELLANT: SHRI B.B.MITRA ./$ 0 1 / FOR THE RESPONDENT: SHRI S.P.LAHIRI 2%3 0 /DATE OF HEARING : 20.07.2012 4) 0 /DATE OF PRONOUNCEMENT :.31.07.2012. 5 / ORDER ( (( ( . .. . . .. . ) )) ) PER SHRI C.D.RAO AM THE ABOVE MISCELLANEOUS APPLICATION HAS BEEN FILED BY ASSESSEE TO RECTIFY THE MISTAKE IN THE ORDER OF TRIBUNAL DATED 04.04.2012 V IDE ITA NO.1153/KOL/2010 PERTAINING TO A.YR. 2002-03. 2. BY THIS MISCELLANEOUS APPLICATION ASSESSEE WANTS TO RECALL THE ORDER OF TRIBUNAL DATED 04.04.2012 BY STATING THAT THE APPELLANT FILED AN ADDITIONAL GROUND BEFORE TH E TRIBUNAL ON 09.03.2011 FOR ASSESSING THE INCOME OF THE APPELLANTS BUSINESS OF CIVIL CONSTRUCTION U/S 44AD OF THE INCOME TAX ACT 1961 WHEN THE GROSS RECEIPT OF THE A PPELLANT WAS LESS THAN THE LIMIT PRESCRIBED U/S 44AD. THE ABOVE ADDITIONAL GROUND HAS BEEN DISCUSSED BY T HE APPELLANTS COUNCIL SHRI B.B.MITRA FCA AT THE TIME OF HEARING BEFORE THE TRI BUNAL ON 22.02.2012. 2 THE TRIBUNAL HAD DISPOSED OF THE APPELLANTS APPEAL WITHOUT REFERENCE TO THE ADDITIONAL GROUND FILED BY THE APPELLANT. 3. ON THE OTHER HAND THE LD. DR APPEARING ON BEHAL F OF THE REVENUE DID NOT RAISE ANY OBJECTION TO THE SAID REQUEST OF THE LD. COUNSE L FOR ASSESSEE. 4. ON CAREFUL PERUSAL OF THE TRIBUNAL ORDER IT IS OBSERVED THAT INADVERTENTLY THE TRIBUNAL HAS NOT DECIDED THE ADDITIONAL GROUND TAKE N BY ASSESSEE WHICH IS AS UNDER : FOR THAT ON THE FACTS AND CIRCUMSTANCES OF THE CAS E THE LD.CIT(A) HAD ERRED IN NOT CONSIDERING THE PROVISION OF SECTION 44AD OF THE IN COME TAX ACT 1961 FOR ASSESSING THE INCOME OF THE APPELLANTS BUSINESS OF CIVIL CONSTRU CTION FIRM WHEN THE GROSS RECEIPT OF THE APPELLANT WAS LESS THAN THE LIMIT PRESCRIBED U/ S 44AD. THEREFORE WE CONSIDER IT FIT TO RECALL OUR ORDER DA TED 04.04.2012. 4.1. THE REGISTRY IS DIRECTED TO FIX THE CASE FOR HEARING IN DUE COURSE. 5. IN THE RESULT THE MISCELLANEOUS APPLICATION OF A SSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON 31.07.2012. SD/- SD/- ''# $% ''# $% ''# $% ''# $% & & & & GEORGE MATHAN JUDICIAL MEMBER . .. . . .. . C.D.RAO ACCOUNTANT MEMBER. ( (( ( ) )) ) DATE: 31.07.2012. 5 0 .&&6 76)8- COPY OF THE ORDER FORWARDED TO: 1. M/S.S.CON 111B RAKHALDAS AUDDY ROAD KOLKATA-7000 27. 2 I.T.O. WARD-29(4) KOLKATA. 3. THE CIT-X KOLKATA 4. TH E CIT(A)-XVI KOLKATA 5. DR KOLKATA BENCHES KOLKATA /6 .&/ TRUE COPY 5%2/ BY ORDER DEPUTY /ASST. REGISTRAR ITAT KOLKATA BENCHES R.G.(.P.S.) 3