Almal Financiers & Consultants private Limited, Kolkata V. ITO, Ward - 3(1), Kolkata, Kolkata

MA 103/KOL/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6909 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-07-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2012-2013
• Appeal Filed On: 11-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: P K HIMMATSINGHKA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D, BENC H KOLKATA BEFORE SHRI S.S.VISWANETHRA RAVI, JM & DR. A.L.SAIN I, AM M.A NO.103/KOL/2018 (ARISING OUT OF I.T.A NO.833/KOL/2017) ( / ASSESSMENT YEAR: 2012-13) ALMAL FINANCIERS & CONSULTANTS PVT. LTD. 20B, ABDUL HAMID STREET, KOLKATA- 700069 VS. I.T.O, WARD-3(1), KOLKATA AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, 4 TH FLOOR, KOLKATA-700069. ./ ./PAN/GIR NO. : AACCA 7604 H (APPELLANT) .. (RESPONDENT) APPELLANT BY : SHR I P. K. HIMMATSINGHKA, ADVOCATE. RESPONDENT BY : SHRI SALLONG YADEN, ADDL. CIT SR. DR / DATE OF HEARING : 20/07/2018 /DATE OF PRONOUNCEMENT : 25/07/2018 / O R D E R PER DR. ARJUN LAL SAINI, AM: BY WAY OF CAPTIONED APPLICATION, THE ASSESSEE HAS S OUGHT TO POINT OUT THAT A MISTAKE APPARENT FROM RECORD WITHIN THE MEANING OF SECTION 254(2) OF THE INCOME TAX ACT, 1961(IN SHORT THE ACT) HAS CREPT IN THE ORDER OF THE TRIBUNAL DATED 25.04.2018. 2. THE CASE OF THE ASSESSEE IN THIS MISCELLANEO US APPLICATION IS THAT ON THE DATE OF HEARING DATED 25.04.2018, THE ASSESSEE COULD NOT AT TEND THE HEARING BECAUSE HE DID NOT GET THE NOTICE FOR HEARING AS IN FORM-36 THE AS SESSEE ITSELF MISSED TO MENTION BLOCK NUMBER OF THE BUILDING AND FLOOR NUMBER INADV ERTENTLY, WHICH CAUSED FOR NON- RECEIPT OF NOTICE OF HEARING ISSUED BY THE TRIBUNAL . THEREFORE, NEITHER ASSESSEE NOR THE AUTHORIZED REPRESENTATIVE COULD ATTEND THE HEARING BEFORE THE TRIBUNAL. ALMAL FINANCIERS & CONSULTANTS PVT.LTD. M.A NO.103/KOL/2018 PAGE | PAGE | PAGE | PAGE | 2 22 2 3. WE HAVE PERUSED OUR LOG BOOK FOR HEARING DATED 2 0.07.2018 AND WE FIND THAT THE FACTS NARRATED IN THE SAID MISCELLANEOUS APPLIC ATION ARE CORRECT. WE ARE OF THE VIEW THAT IN THE FACTS AND CIRCUMSTANCES OF THE CAS E AND IN THE INTEREST OF JUSTICE THAT THE ORDER OF THE TRIBUNAL DATED 25.04.2018 SHOULD B E RECALLED. 4. ACCORDINGLY, WE RECALL THE ORDER DATED 25.04.201 8 AND ALSO DIRECT THE REGISTRY TO FIX THE MATTER FOR HEARING ON 01.10.2018. SINCE, THE DATE OF HEARING HAS PRONOUNCED IN THE OPEN COURT, HENCE, NO SEPARATE NOTICE FOR HE ARING WOULD BE SENT. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 25 /07/2018. SD/- (S.S.VISWANETHRA RAVI) SD/- (DR. A.L.SAINI) /JUDICIAL MEMBER / ACCOUNTANT MEMBER /KOLKATA; DATED 25 /07/2018 RS, SPS / COPY OF THE ORDER FORWARDED TO : //TRUE COPY// BY ORDER SENIOR PRIVATE SECRETARY, HEAD OF OFFICE/D.D.O, I.T.A.T, KOLKATA BENCHES, KOLKATA . 1. / THE APPELLANT ALMAL FINANCIERS & CONSULTANTS PVT. LTD. 2. / THE RESPONDENT- I.T.O, WARD-3(1), KOLKATA 3. ( ) / THE CIT(A), :KOLKATA. 4. / CIT 5. , , / DR, ITAT, KOLKATA 6. / GUARD FILE. ALMAL FINANCIERS & CONSULTANTS PVT.LTD. M.A NO.103/KOL/2018 PAGE | PAGE | PAGE | PAGE | 3 33 3