Income Tax Appellate Tribunal - Kolkata
M/S Sree Krishna Gyanodaya Flour Mills ... vs Pcit, Central, Kolkata-2, Kolkata on 8 November, 2017
आयकर अपील य अधीकरण, यायपीठ - "B" कोलकाता,
IN THE INCOME TAX APPELLATE TRIBUNAL
KOLKATA BENCH "B" KOLKATA
Before Shri Aby. T. Varkey, Judicial Member and
Shri Waseem Ahmed, Accountant Member
व वध आवेदन (Misc. Application)
M. A.No.150/Kol/2016
(arising out ITA No.1008/Kol/2016)
नधारण वष / Assessment Year:2012-13
M/s Sree Krishna बनाम Pr. Commissioner of
Gyanodaya Flour Mills /V/s. Income Tax, Central,
Pvt.Ltd., 15B, Everest Kolkata-2, Aayakar
House, 46C, Chowringhee Bhavan Poorva, 110,
Road, Kolkata-71 Shantipally, Kolkata-107
[P AN No. AAHCS 8774 P]
(original appellant) (original Respondent)
(Applicant) .. (Respondent)
अपीलाथ क ओर से /By Appellant None (Application)
!"यथ क ओर से / By Respondent Shri Saurabh Kumar, Addl. CIT-DR
सन
ु वाई क तार ख / Date of Hearing 22-09-2017
घोषणा क तार ख / Date of Pronouncement 08-11-2011
आदे श / ORDER
PER Waseem Ahmed, Accountant Member:-
This Miscellaneous Application (MA) is filed by the assessee seeking recall of Tribunal order passed in ITA No.1008/Kol/2016 dated16.03.2016.
2. At the time of hearing none appeared on behalf of assessee but an application for adjournment was filed on the ground that the ld. AR appearing on behalf of assessee is out of station on the date of hearing. However, the same was rejected and it was decided to hear the MA after hearing the ld. DR.
3. The ld. AR for the assessee in its MA submitted that the assessee has not filed any application for withdrawal of appeal on the date of hearing. As such on the date of hearing the grounds raised by assessee were argued in MA No150/Kol/2016 M/s Sree Krishna Gyanodaya Flour Mills Pvt. Ltd. v. Pr. CIT C.C Kol-2 Page 2 details. Thus, the finding of Hon'ble Tribunal that assessee was withdrawn its appeal is not correct. Accordingly, an apparent mistaken has occurred in the order passed by Tribunal on 16.09.2016 and prayed before the Bench to recall the order passed by Tribunal. Ld. DR raised no objection if order of Hon'ble ITAT is recalled.
4. We have heard Ld. DR and perused the material available on record. At the outset, it was observed that the appeal was duly argued by Ld. AR on merit. Therefore, we find an apparent mistake occurred in the order passed by the Hon'ble Tribunal. We, therefore, are recalling the order passed dated 16.03.2016 after keeping in view of the provision of Rule 24 of the Appellate Tribunal Rules, 1963 and restore the appeal at its original number. The Registry is directed to fix the same for hearing before regular Bench in due course under intimation to both the parties.
5. In the result, MA of assessee stands allowed.
Order pronounced in the open court on 08/10/2017
Sd/- Sd/-
( या यक सद(य) (लेखा सद(य)
(Aby T. Varkey) (Waseem Ahmed)
(Judicial Member) (Accountant Member)
Kolkata,
*Dkp
*दनांकः- 08/11/2016 कोलकाता ।
आदे श क त ल प अ े षत / Copy of Order Forwarded to:-
1. अपीलाथ /Appellant-M/s Sree Krishna Gyanodaya Flour Mills, Pvt. Ltd. 15B, Everest House, 46C, Chowringhee Road,Kolkata-71
2. !"यथ /Respondent-Pr. Commissioner of Income Tax, Central, Kolkta-2, Aaakar Bhavan, Poorva, 110, Shntipally, Kolkta-107
3. संबं5धत आयकर आयु6त / Concerned CIT
4. आयकर आयु6त- अपील / CIT (A)
5. वभागीय ! त न5ध, आयकर अपील य अ5धकरण, Kolkata / DR, ITAT, Kolkata
6. गाड फाइल / Guard file.
By order/आदे श से, /True Copy/ Sr. Private Secretary Head of Office/DDO आयकर अपील य अ5धकरण, कोलकाता ।