KULINGRAM O BELER DHANYAKURIA SAMABAY KRISHI UNNAYAN SAMITY LIMITED,BASIRHAT V. OFFICE OF THE INCOME TAX OFFICER WARD 49(1), KOLKATA, KOLKATA

MA 199/KOL/2025

AI Insights

The case involves Kulingram O Beler Dhanyakuria Samabay Krishi Unnayan Samity Limited, the appellant, against the ITO Ward-49(1), Kolkata, the respondent. The appellant filed two miscellaneous applications seeking recall/rectification of an earlier order due to non-receipt of the order copy within the specified time. The tribunal found that a technical glitch had caused the order not to appear on the ITAT online portal, leading to the decision to allow the applications.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 829588 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Kolkata
• Assessment Year: misc
• Appeal Filed On: 24-11-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S. B. CHAKRABORTY
• Assessee Lawyers: SUBHADIP DEY

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 Nos.198 & 199/KOL/2025 (Arising out of ITA Nos.451&631/Kol/2025) (निर्धारण वर्ा / Assessment Year :2014-2015 & 2015-2016) Kulingram O Beler Dhanyakuria Samabay Krishi Unnayan Samity Limited, 2 Joypur Kalibari Sikra Kulingram, West Bengal Vs ITO Ward-49(1), Kolkata PAN No. :AAGFK 9616 G (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्धाररती की ओर से /Assessee by : Shri Subhadip Dey, FCA रधजस्व की ओर से /Revenue by : Shri S.B.Chakraborty, Sr. DR सुनवाई की तारीख / Date of Hearing : 16/01/2025 घोषणा की तारीख/Date of Pronouncement : 16/01/2025 आदेश / O R D E R Per George Mathan, JM : These two miscellaneous applications are filed by the assessee for recalling/rectification of the order dated 16.06.2025 passed in ITA Nos.451&631/Kol/2025. 2. The assessee has submitted that he has not received the copy of the order within the specified time. It was verified from the online portal of ITAT and it was found that on account of technical glitch the order is not showing in the portal. This being so, both the miscellaneous applications filed by the assessee are being allowed and the assessee is permitted to make payment of the cost imposed in the order dated 16.06.2025 passed in ITA Nos.451&631/2025 for A.Y.2014-2015 & 2015-2016 within a period of 30 days from today being 16/01/2026. Copy of this order to be hand-delivered to the ld. AR of the assessee immediately. Printed from counselvise.com MA Nos.198&199/Kol/2025 ITA No.451&631/Kol/2025 2 3. In the result, both miscellaneous applications of the assessee are allowed. Order dictated and pronounced in the open court on 16/01/2026. Sd/- (RAKESH MISHRA) Sd/- (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यधनयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 16/01/2026 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 "