Gujarat Hydrocarbons & Power Sez Limited v. Deputy Commissioner of Income-tax, Circle-57 (TDS), Kolkata
[Citation -2016-LL-0923-64]
| Citation | 2016-LL-0923-64 |
|---|---|
| Appellant Name | Gujarat Hydrocarbons & Power Sez Limited |
| Respondent Name | Deputy Commissioner of Income-tax, Circle-57 (TDS), Kolkata |
| Court | ITAT-Kolkata |
| Relevant Act | Income-tax |
| Date of Order | 23/09/2016 |
| Assessment Year | 2009-10 |
| Judgment | View Judgment |
| Keyword Tags | mistake apparent from record |
| Bot Summary: | CIT, Sr. D.R., for the Department Date of concluding the hearing : September 23, 2016 Date of pronouncing the order : September 23, 2016 O R D E R Per Shri P.M. Jagtap : By this Miscellaneous Application, the assessee is seeking rectification of the mistakes alleged to have crept in the order of the Tribunal dated 13.04.2015 passed in ITA No. 153/KOL/2012. We have heard the arguments of both the sides and also perused the relevant material available on record. Counsel for the assessee, the appeal filed by the assessee being ITA No. 153/KOL/2012 has been disposed of by the Tribunal vide its order dated 13.04.2015 without taking into consideration the decision of the Hon ble M. A. N o. 8 9 / KO L / 2 0 1 6 Assessment year: 2009-2010 Page 2 of 3 Delhi High Court in the case of CIT vs.- Prakausali Investments India Pvt. Limited as well as the decision of the Mumbai Bench of ITAT in the case of ITO vs.- Jet Airways India Limited 28 ITR 582 and sub-Rule of Rule 28AA of the Income Tax Rules, 1962, which were cited on behalf of the assessee and this position clearly evident from the record has not been disputed even by the ld. D.R. has also not disputed the stand of the assessee that such non-consideration of the relevant judicial pronouncements and Rule has given rise to a mistake apparent from record, which is otherwise also duly supported by the various judicial pronouncements cited by the ld. We rectify the said mistake by re- calling the order passed by the Tribunal dated 13.04.2015 and restore the appeal of the assessee being ITA No. 153/KOL/2012 to its original number. The Registry is directed to fix the same afresh for hearing before the regular Bench in due course. In the result, the Miscellaneous Application filed by the assessee is allowed. |