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Income Tax Appellate Tribunal - Kolkata

Ito, Ward-36(2), Kolkata, Kolkata vs Steel Trading Corporation, Kolkata on 4 April, 2018

      INCOME TAX APPELLATE TRIBUNAL "A" BENCH : KOLKATA
     Before Shri P.M. Jagtap, AM & Shri S.S.Viswanethra Ravi, JM

                           M.A. No.145/Kol/2016
                 [In I.T A No.1624/Kol/2012 A.Y : 2007-08]

     Income Tax Officer               Vs.         Steel Trading Corporation
     Ward 36(2), Kolkata                          PAN: AAVFS3019A
       [Applicant]                                     [Respondent]

        Applicant by            :   Shri Saurabh Kumar, Addl.CIT, ld.Sr.DR
        Respondent by           :   Shri V.N. Dutta, Advocate, ld.AR


              Date of Hearing                 :   09-02-2018
              Date of Pronouncement           :   04-04-2018

                                    ORDER

Shri S.S.Viswanethra Ravi, JM By this Miscellaneous Application by the applicant Revenue u/s. 254(2) of the Act, intends to recall the impugned order dt. 10-02-2016 passed by this Tribunal.

2. After hearing both the parties, we find that the contention of the ld.DR was that the AO received two orders in ITA No. 1624/Kol/2017, one dt. 21-07-2014 and the other dt. 10-02-2016, which is impugned before us regarding the appeal filed by the assessee. The ld.DR contended that the applicant Revenue filed a Misc. Application to rectify the mistake apparent in the earlier order dt. 21-07-2014 and submitted that the applicant Revenue did not receive any order passed in MA No. 63/Kol/2014 arising out of ITA No.1624/Kol/2012 for the A.Y 2007-08. In view of above, the applicant revenue is confused by existence of two orders regarding the above said appeal filed by the assessee. On perusal of the record, we find that the applicant Revenue filed MA No. 63/Kol/2014 to rectify a mistake apparent in the order dt. 21-07-2014, which was allowed by this Tribunal vide its order dt. 17-04-2015.

Therefore, the Tribunal order dt. 21-07-2014 is no more in existence consequent upon the recalled order, the appeal in ITA No. 1624/Kol/2012 came up before us for fresh hearing in the regular course and accordingly, it was heard and disposed of vide order dt. 10-02-2016, which shall have effect and the applicant Revenue shall have act upon the same. It is also noticed that the present Misc. Application was filed with a delay of 36 days and we find no application seeking to condone the same was filed. We find no merit in the plea of the applicant revenue and the Misc. Application No. 145/Kol/2016 is dismissed.

3. In the result, the Misc. application filed by the Revenue is dismissed.

Order pronounced in the open Court on 04-04-2018 Sd/- Sd/-

           P.M. Jagtap                          S.S.Viswanethra Ravi
      Accountant Member                           Judicial Member
                         Dated 04-04-2018
Copy of the order forwarded to:

1. Applicant/Revenue : Income Tax Officer, Ward 36(2), 18 Rabindra Sarani, Kolkata-1.

2 Respondent/Assessee: M/s. Steel Trading Corporation P-22 Swallow Lane, Kolkata-1.

3. CIT,

4. CIT(A),

5. DR, Kolkata Benches, Kolkata **PP/SPS True Copy By order, Sr.PS, H.O.O ITAT,Kol