LAXMI BHATTER,KOLKATA V. DCIT, C.C. 2.1, KOLKATA

MA 165/KOL/2025

AI Insights

The case involves a miscellaneous application by the assessee, Laxmi Bhatter, seeking the recall of an ex-parte order passed by the Income Tax Appellate Tribunal on 17.07.2025. The application was filed under the IT(SS)A No.52/Kol/2025 for the assessment year 2019-2020. The assessee, represented by Shri Soumitra Choudhury, AR, argued that the order was made without their presence and requested a hearing to decide the appeals on merits. The Tribunal, considering the submissions and the rules, decided to recall the previous order and scheduled the case for a new hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 790193 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 22 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: 06-08-2025
• Laws Referred To: ITAT Rules, 1963
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S.B. CHAKRABORTHY
• Assessee Lawyers: SOUMITRA CHOUDHURY
• 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.165/KOL/2025 (Arising out of IT(SS)A No.52/Kol/2025) (निर्धारण वर्ा /Assessment Year : 2019-2020) Laxmi Bhatter, 27/1, Rabindra Sarani, Kolkata-700073 Vs DCIT, CC-2(1), Kolkata PAN No. :ATOPR 3600 G (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्धाररती की ओर से /Assessee by : Shri Soumitra Choudhury, 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 Rakesh Mishra, AM: This miscellaneous application is filed by the assessee for recalling of the order passed by the Tribunal in IT(SS)A No.52/Kol/2025, dated 17.07.2025. 2. Ld. AR submitted that the order passed by the Tribunal is ex-parte order. 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 17.07.2025. 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 17.07.2025 passed in IT(SS)A No.52/Kol/2025 stand recalled and appeal of the assessees be listed for hearing in due course. Printed from counselvise.com MANo.165/Kol/2025 2 4. In the result, the miscellaneous application of the assessees is allowed. Order dictated and pronounced in the open court on 28/11/2025. Sd/- (GEORGE MATHAN) Sd/- (RAKESH MISHRA) न्यधनयक सदस्य / JUDICIAL MEMBER लेखा सदस्य/ ACCOUNTANT 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 "