Biman Mukherjee, North Lakhimpur V. Income Tax Officer, Ward-North Lakhimpur, North Lakhimpur

MA 03/GTY/2017

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 4153 (ITAT-GUWAHATI)
• Duration Of Justice: 4 year(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-10-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 06-09-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANUP CHATTERJEE
• Assessee Lawyers: ASHOK KUMAR AGARWALA

Judgement Text

1 M.A NO.03/GAU/2017 BIMAN MUKHERJEE, NORTH LAKHIMPUR ASSESSMENT YEAR: 2012-13 IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, VIRTUAL HEARING AT KOLKATA [BEFORE SHRI P.M. JAGTAP, HONBLE V.P (KZ) & SHRI A. T. VARKEY, JM] M.A NO.03/GAU/2017 (A/O IN I.T.A. NO.108/GAU/2017) ASSESSMENT YEAR: 2012-13 BIMAN MUKHERJEE, NORTH LAKHIMPUR ASHOK KUMAR AGARWAL, DR. B C DAS LANE, KUMARPARA, GUWAHATI. [PAN: AKPPM1049L] VS. ITO, WARD- NORTH LAKHIMPUR. APPELLANT RESPONDENT DATE OF HEARING 01.10.2021 DATE OF PRONOUNCEMENT 01.10.2021 FOR THE APPELLANT SHRI ASHOK KUMAR AGARWALA, FCA FOR THE RESPONDENT SHRI ANUP CHATTERJEE, ADDL. CIT ORDER PER SHRI A.T.VARKEY, JM THIS MISCELLANEOUS APPLICATION HAS BEEN PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THIS TRIBUNAL [SMC BENCH] E-COURT IN ITA NO.108/GAU/2017 DATED 09.08.2017 FOR THE ASSESSMENT YEAR 2012-13. 2. ACCORDING TO THE LD. AR, SHRI ASHOK KR. AGARWALA, THOUGH HE APPEARED ON BEHALF OF THE ASSESSEE DURING THE APPELLATE PROCEEDING BEFORE THIS TRIBUNAL, THE TRIBUNAL ERRONEOUSLY HAD OBSERVED THAT NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE ISSUAL OF NOTICE. THERE IS NO PETITION FOR ADJOURNMENT EITHER. UNDER THESE CIRCUMSTANCES, I DISPOSE OFF THE CASE EX PARTE, QUA THE ASSESSEE ON MERITS, AFTER HEARING THE LD. DR . ACCORDING TO THE LD. AR, THIS IMPUGNED ORDER OF THIS TRIBUNAL IS EX FACIE ERRONEOUS / 2 M.A NO.03/GAU/2017 BIMAN MUKHERJEE, NORTH LAKHIMPUR ASSESSMENT YEAR: 2012-13 MISTAKE APPARENT ON RECORD ON THE FACE OF THE IMPUGNED ORDER ITSELF BECAUSE IT HAS BEEN RECORDED IN THE ORDER ITSELF THAT SHRI ASHOK KR. AGARWALA, CA, APPEARED ON BEHALF OF THE ASSESSEE ON 28 TH JULY 2017. IT HAS ALSO BEEN POINTED OUT BY THE LD. AR THAT THE APPEAL NUMBERED AS ITA NO.108/GAU/2017 WAS PREFERRED AGAINST THE ORDER OF THE LD. CIT(A)- 1, GUWAHATI DATED 11.01.2017, WHEREAS IN THE IMPUGNED ORDER OF THE TRIBUNAL IT HAS BEEN WRONGLY MENTIONED THAT THE APPEAL HAS BEEN PREFERRED AGAINST THE ORDER OF THE LD. CIT(A)-SHILLING DATED 11.11.2017 WHICH ASSERTION OF ASSESSEE, WE FIND TO BE CORRECT AND THEREFORE, THIS PARTICULAR FACT NEEDS TO BE RECTIFIED AND IT SHOULD BE READ AS APPEAL NUMBERED AS ITA NO.108/GAU/2017 WAS PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A)-1, GUWAHATI DATED 11.01.2017, IN PLACE OF THE IMPUGNED ORDER WHEREIN IT HAS BEEN WRONGLY MENTIONED BY THE TRIBUNAL AS THAT OF LD. CIT(A)-SHILLING DATED 11.11.2017. THIS IS ORDERED ACCORDINGLY. 3. AND ALSO WE NOTE THAT THERE IS A MISTAKE APPARENT ON THE FACE OF THE RECORD BECAUSE IT HAS BEEN RECORDED IN THE IMPUGNED ORDER THAT SHRI ASHOK KR. AGARWALA, CA, HAD APPEARED ON BEHALF OF THE ASSESSEE ON 28 TH JULY 2017. THEREFORE, THE OBSERVATION OF THE TRIBUNAL THAT NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE ISSUAL OF NOTICE, NEEDS TO BE RECTIFIED AND THEREFORE, WE ARE INCLINED TO RECALL THE IMPUGNED ORDER IN ITA NO.108/GAU/2017 FOR ASSESSMENT YEAR 2012-13 AND WE DIRECT THE REGISTRY TO FIX THE CASE ON 07.10.2021. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 1 ST OCTOBER, 2021. SD/- SD/- (P. M. JAGTAP) (A. T. VARKEY) VICE-PRESIDENT JUDICIAL MEMBER DATED : 01.10.2021 RS 3 M.A NO.03/GAU/2017 BIMAN MUKHERJEE, NORTH LAKHIMPUR ASSESSMENT YEAR: 2012-13 COPY OF THE ORDER FORWARDED TO: 1. APPELLANT -BIMAN MUKHERJEE, NORTH LAKHIMPU 2 RESPONDENT - ITO, WARD- NORTH LAKHIMPUR. 3. 4. 5. CIT(A)- CIT- DR, ITAT, GUWAHATI. // TRUE COPY// BY ORDER, SENIOR PRIVATE SECRETARY