BRUCK PHARMA PRIVATE LIMITED,MUMBAI V. SANTANU ROY, INCOME TAX OFFICR WARD 10(2), KOLKATA, KOLKATA

MA 133/KOL/2025

AI Insights

The case involves Bruck Pharma Private Limited, which filed two miscellaneous applications seeking the recall of an order passed by the Income Tax Appellate Tribunal. The original order, dated 16.06.2025, was issued without hearing the assessee, leading to the filing of these applications. The assessee's representative apologized for the oversight and requested a fair hearing. The Tribunal, invoking Rule 24 of the ITAT Rules, 1963, agreed to recall the earlier order and scheduled the appeals for a new hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 790191 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 22-09-2025
• Laws Referred To: ITAT Rules, 1963
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S.B. CHAKRABORTHY
• Assessee Lawyers: I. P. BANSAL
• Keywords: Opportunity of being heard

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER Miscellaneous Application No.133&134/KOL/2025 (Arising out of ITA No.371&372/Kol/2025) (निर्धारण वर्ा /Assessment Year : 2013-2014 & 2022-2023) Bruck Pharma Private Limited 405, B-Wing, Cello Triumph, Goregaon East, SO Mumbai Vs ITO, Ward-10(2), Kolkata PAN No. :AABCB 0548 E (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्धाररती की ओर से /Assessee by : Shri I.P.Bansal, AR रधजस्व की ओर से /Revenue by : Shri S.B.Chakraborthy, Sr. DR सुनवाई की तारीख / Date of Hearing : 28/11/2025 घोषणा की तारीख/Date of Pronouncement : 28/11/2025 आदेश / O R D E R Per George Mathan, JM: These two miscellaneous applications are filed by the assessee for recalling of the order passed by the Tribunal in ITA Nos.371&372/Kol/2025, dated 16.06.2025. 2. Ld. AR, at the outset, has tendered his apology and submitted that it is not appropriate that the assessee should suffer for the failure on the part of the counsel. It was also submitted that the assessee may kindly be given an opportunity of being heard and the appeals of the assessee may kindly be decided on merits. 3. We have considered the submissions of the ld. AR and perused the order of the Tribunal dated 16.06.2025. The order of the Tribunal has been passed without hearing the assessees. Accordingly, invoking Rule 24 of ITAT Rules, 1963, order of the Tribunal dated 16.06.2025 passed in ITA Printed from counselvise.com MANos.133&134/Kol/2025 2 Nos.133&134/Kol/2025 stand recalled and both appeals of the assessees be listed for hearing in due course. 4. In the result, both the miscellaneous applications of the assessees are allowed. Order dictated and pronounced in the open court on 28/11/2025. Sd/- (RAKESH MISHRA) Sd/- (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यधनयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 28/11/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : आदेशधिुसधर/ BY ORDER, (Assistant Registrar) Income Tax Appellate Tribunal, Kolkata 1. अपीलार्थी / The Appellant- 2. प्रत्यर्थी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कोलकाता / DR, ITAT, Kolkata 6. गार्ड फाईल / Guard file. सत्यापपत प्रतत //True Copy// Printed from counselvise.com "