- (1.) THIRTEEN appeals concerning various assessment years were listed for hearing before the Income Tax Appellate Tribunal, E-Bench, Kolkata for considerations.
(2.) UPON a contested hearing, by a common judgement dated November 28, 2003, all those appeals were disposed of, on merits. 2 Sometime in the month of January 2004, the assessee took out thirteen several applications, inter alia, seeking rectification of the said judgement dated November 28, 2003 on the allegations there were mistakes in the orders, which were apparent on the face of the record. However, subsequent to filing of the said applications for rectification, on April 2, 2004, an appeal was filed before this Court by the assessee challenging the judgement dated November 28, 2003, which was registered as ITA No.187 of 2004 in this Court. Before the said appeal could be taken up for hearing, those applications for rectification were taken up for hearing by the said Tribunal. By a common order dated June 11, 2004, the said applications were allowed and the judgement dated November 28, 2003 was recalled. The assessee again applied before the Tribunal for modification of the said order dated June 11, 2004 alleging that there was no necessity to recall the entire judgement dated November 28, 2003, inasmuch as in the applications for rectification only three issues were raised. Thus, it was submitted that the judgement dated November 28, 2003 ought to have been modified to the said extent only.
(3.) THE departmental representative conceded to the prayers of the assessee before the Tribunal. By an order dated December 20, 2004, the Tribunal again modified the order dated June 11, 2004 and held that the entire judgement dated November 28, 2003 was not required to be recalled in full. On the selfsame date, that is, by an order dated December 20, 2004, the Tribunal modified the judgement dated November 28, 2003 to the extent of the issues raised by the assessee in the applications for rectification.;