IN INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH A, KOLKATA [Before Shri P.M. Jagtap, Vice-President, KZ & Shri S.S. Viswanethra Ravi, JM] M.A. Nos. 169 to 171/Kol/2019 (Arising out of ITA Nos. 1312/Kol/2017 & IT(SS)A 20 & 22/Kol/2019) Assessment Years: 2008-09, 2009-10 & 2012-13 ACIT, Central Circle 3(3), Kolkata Appellant 110, Shanti Pally, Kolkata 700 107. [PAN: AABCI 6031 K] M/s. Imax Infrastructure Pvt. Ltd. Respondent 41, B.B. Ganguly Street, Central Plaza, Kolkata 700 012. Appearances by: Shri Sankar Halder, JCIT, Sr. DR appearing on behalf of Revenue. Shri S.M. Surana, Advocate appearing on behalf of Assessee. Date of concluding hearing : September 06, 2019 Date of pronouncing order : September 06, 2019 ORDER Per P.M. Jagtap, Vice-President (KZ) By this Miscellaneous Application, assessee is seeking rectification of mistake alleged to have crept in common order of Tribunal dated May 1, 2019 passed in ITA No. 1312/Kol/2017, IT(SS)A Nos. 20 & 22/Kol/2017 and C.O. Nos. 74, 76 & 78/Kol/2017. 2. We have heard arguments of both sides and also perused relevant material available on record. mistake alleged to have crept in order of Tribunal as pointed out by Revenue in present miscellaneous application is as under: It is submitted that in order of Hon ble ITAT, Kol s order dated 01.05.2019 in ITA No. 1312/Kol/2017 and C.O. No. 78/Kol/2017 for A.Y. 2008-09 where proceedings u/s 153C has been ordered as INVALID, there are mistake apparent from record as in case of same assessee and in same initiation of proceedings u/s 153C on same 2 MA Nos. 169 to 171/Kol/2019 Assessment Years: 2008-09, 2009-10 & 2012-13 M/s. Imax Infrastructure Pvt. Ltd. satisfaction note for A.Y. 2013-14, Hon ble ITAT, Kolkata in IT(SS)A No. 2312/Kol/2017 and C.O. No. 77/Kol/2017 dated 16.01.2019 has decided that proceedings u/s 153C is valid on production of satisfaction notes of AO before Hon ble ITAT, Kolkata. 3. revenue has also placed on record, copy of order of Tribunal dated January 16, 2019 passed in IT(SS)A 2312/Kol/2017 and C.O. 77/Kol/2017 for A.Y. 2013-14 and perusal of same shows that issue relating to validity of proceedings u/s 153C was neither raised in A.Y. 2013-14 nor same was decided by Tribunal and this position clearly evident from order of Tribunal cannot be disputed even by learned DR. As rightly contended that learned counsel for assessee, very basis of this miscellaneous application filed by revenue thus is wrong and there is no mistake much less mistake apparent from record in common order of Tribunal dated May 1, 2019 (supra) as alleged by revenue in present miscellaneous application. We, therefore, find said miscellaneous applications to be devoid of any merit and dismiss same. 4. In result, Miscellaneous Applications of Revenue are dismissed. Order Pronounced in Open Court on 6th September, 2019. Sd/- Sd/- (S.S. Viswanethra Ravi) (P.M. Jagtap) (JUDICIAL MEMBER) VICE PRESIDENT Dated: 06/09/2019 Biswajit, Sr. PS 3 MA Nos. 169 to 171/Kol/2019 Assessment Years: 2008-09, 2009-10 & 2012-13 M/s. Imax Infrastructure Pvt. Ltd. Copy of order forwarded to: 1. M/s. Imax Infrastructure Pvt. Ltd., 41, B.B. Ganguly Street, Central Plaza, Kolkata 700 012. 2. ITO, Ward-3(3), Kolkata. 3. CIT(A) 4. CIT 5. DR True Copy, By order, Assistant Registrar / H.O.O. ITAT, Kolkata ACIT, Central Circle 3(3), Kolkata v. Imax Infrastructure Pvt. Ltd