Society for Handicapped Orientation Programme and Education, Durgapur V. I.T.O.(Exemption), Ward-2(1), Durgapur

MA 11/KOL/2021

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 4459 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-04-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 09-03-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA A BENCH KOLKATA [BEFORE SHRI J. SUDHAKAR REDDY, HONBLE ACCOUNTANT MEMBER AND SHRI A.T. VARKEY, HONBLE JUDICIAL MEMBER] [THROUGH VIRTUAL COURT] M.A. NO. 11/KOL/2021 (IN ITA NO. 222/KOL/2020) ASSESSMENT YEAR: 2014-15 SOCIETY FOR HANDICAPPED ORIENTATION PROGRAMME & EDUCATION....APPELLANT HFC TOWNSHIP, PRIMARY SCHOOL BUILDING, BIDHAN NAGAR, DURGAPUR, WEST BENGAL 713 212. [PAN: AAETS 6424 L] VS ITO (EXEMPTION), WARD -2(1), KOLKATA.....................................RESPONDENT APPEARANCES BY: SHRI H.V. BHORDWAJ, CA APPEARING ON BEHALF OF THE ASSESSEE. SHRI JAYANTA KHANRA, JCIT APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : APRIL 9 TH , 2021 DATE OF PRONOUNCING THE ORDER : APRIL 21 ST , 2021 ORDER PER J. SUDHAKAR REDDY, HONBLE AM BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE SEEKS TO RECALL OF THE ORDER OF THE TRIBUNAL IN ITA NO. 222/KOL/2020 IN A.Y. 2014-15 ORDER DATED 21.10.2020 ON THE GROUND THAT A MISTAKE APPARENT ON RECORD CREPT INTO THE ORDER OF THE TRIBUNAL, AS THE ASSESSEE HAD NOT SOUGHT PERMISSION TO WITHDRAW ITS APPEAL. INFACT THE VIVAD SE VISHWAS SCHEME WAS AVAILED IN APPEAL NO. 223/KOL/2020, WHETHER FORM NO. 3 UNDER SUB-SECTION 1 OF SUB-SECTION 5 OF THE DIRECT TAXES VIVAD SE VISHWAS SCHEME 2020 WAS RECEIVED ONLY. THE WITHDRAWAL WAS IN THE CASE OF ITA NO. 223/KOL/2020 AND NOT IN THE CASE OF ITA NO. 222/KOL/2020. 2 M.A. NO. 11/KOL/2021 ASSESSMENT YEAR: 2014-15 SOCIETY FOR HANDICAPPED ORIENTATION PROGRAMME AND EDUCATION 2. THE LD. DR SUBMITTED THAT THIS IS A MISTAKE APPARENT ON RECORD AND THE ORDER SHOULD BE RECALLED AND THE CASE POSTED FOR FRESH HEARING IN ACCORDANCE WITH LAW. 3. IN VIEW OF THE ABOVE DISCUSSION, WE RECALL THE ORDER IN ITA NO. 222/KOL/2020 ORDER DATED 21.10.2020 FOR THE A.Y. 2014-15 AS A MISTAKE APPARENT ON RECORD INTO THE ORDER OF THE TRIBUNAL. THE REGISTRY IS DIRECTED TO POST THE CASE OF THE HEARING IN DUE COURSE IN ACCORDANCE WITH LAW. 4. IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 21 ST APRIL, 2021. SD/- SD/- ( A.T. VARKEY) (J. SUDHAKAR REDDY) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 21/04/2021 BISWAJIT, SR. PS COPY OF ORDER FORWARDED TO: 1. SOCIETY FOR HANDICAPPED ORIENTATION PROGRAMME & EDUCATION. 2. ITO (EXEMPTION), WARD 2(1), KOLKATA. 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY, BY ORDER, ASSISTANT REGISTRAR/DDO ITAT, KOLKATA