Dipak Kumar Singha vs Union Of India & Ors on 17 May, 2011

                             ITAT No. 55 of 2011
                             GA No. 577 of 2011

                     IN THE HIGH COURT AT CALCUTTA

                       Special Jurisdiction [Income Tax]

                                ORIGINAL SIDE


                            DIPAK KUMAR SINGHA

                                    Versus

                           UNION OF INDIA & ORS.


For Appellant :          Mr. S. N. Dutta, Advocate

For Respondents :        Md. Nizumuddin, Advocate

BEFORE:

The Hon’ble JUSTICE BHATTACHARYA

The Hon’ble JUSTICE DR. SAMBUDDHA CHAKRABARTI

Date : 17th May, 2011.

This appeal is at the instance of the assessee and is directed

against an order dated 17th September, 2010 passed by the Income Tax Appellate

Tribunal “B” Tribunal, Kolkata in MA No.145 (Kol) of 2009 relating to the

Assessment Year 2002-03 thereby dismissing a miscellaneous application for

rectification of the order dated 14th August, 2009 passed in ITA No. 615 (Kol) of

2009.

It appears that against an order imposing penalty under Section

271(D) of the Income Tax Act for violation of Section 269(SS) of the Act for taking

loan of more than Rs.20,000/- by cash, the penalty proceeding was initiated and

the penalty was imposed.

2

Against such decision, appeal was taken to the Tribunal and the

Tribunal dismissed such appeal.

Subsequently, the said application for rectification was filed.

We have gone through the application for rectification, which is

annexed to the stay application. It appears that no ground was taken justifying

rectification of the said order passed by the Tribunal within the narrow scope of

such rectification. The Tribunal below pointed out that on being asked the

learned advocate appearing on behalf of the assessee could not point out any

mistake apparent on the face of the record.

Before us also the learned counsel appearing on behalf of the

appellant wanted to argue the matter on merit as if we are hearing the appeal

against the original order of the Tribunal.

We are of the view that in the fact of the present case the learned

Tribunal below rightly dismissed the application for rectification as no case of

rectification was made out.

We, thus, find no merit in this appeal.

Urgent photostat certified copy of this order, if applied for, be

supplied to the parties subject to compliance with all requisite formalities.

(BHATTACHARYA, J.)

(DR. SAMBUDDHA CHAKRABARTI, J.)

sm
AR[CR]