Kalimata Krishipanya Bipanan Pvt. Ltd., Burdwan V. ACIT, Circle - 1, BURDWAN, Burdwan

MA 113/KOL/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6912 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-07-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2010-2011
• Appeal Filed On: 25-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T VARKEY J M

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D, BENCH KOLKATA BEFORE SHRI ABY. T. VARKEY, JM & DR. A.L.SAINI, AM M.A NO.113/KOL/2018 (ARISING OUT OF I.T.A NO.1026/KOL/2016) ( / ASSESSMENT YEAR: 2010-11) KALIMATA KRISHIPANYA BIPANAN PVT. LTD. , BURDWAN LICHUTALA, KALNA, BURDWAN, PIN- 713409 VS. ACIT, CIRCLE-1, BURDWAN, KACHARI ROAD, COURT COMPOUND, BURDWAN-713101. ./ ./PAN/GIR NO. : AADCK 1968 K (APPELLANT) .. (RESPONDENT) APPELLANT BY : SHRI SANJOY BHATTACHARYA, AR. RESPONDENT BY : SHRI A. BHATTACHARYA, ADDL. CIT 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 SOUGHT 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 15.01.2018. 2. THE CASE OF THE ASSESSEE IN THIS MISCELLANEOUS APPLICATION IS THAT MR. ABHIJIT HALDER, DIRECTOR OF THE ASSESSEE COMPANY FELL SICK DURING DECEMBER, 2017 AND ONWARDS, AND AS THE REGULAR BUSINESS ACTIVITY OF THE ASSESSEE COMPANY WAS NOT CARRIED OUT AT THE MATERIAL TIME, THEREFORE, NEITHER MR. HALDER NOR ANY AUTHORIZED REPRESENTATIVE ON BEHALF OF THE ASSESSEE COMPANY COULD ATTEND THE HEARING BEFORE THE TRIBUNAL ON 15.01.2018. 3. WE HAVE PERUSED OUR LOG BOOK FOR HEARING DATED 15.01.2018 AND WE FIND THAT THE FACTS NARRATED IN THE SAID MISCELLANEOUS APPLICATION ARE CORRECT. WE ARE OF THE VIEW THAT IN THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN THE INTEREST OF JUSTICE THAT THE ORDER OF THE TRIBUNAL DATED 15.01.2018 SHOULD BE RECALLED. KALIMATA KRISHIPANYA BIPANAN PVT. LTD. M.A NO.113/KOL/2018 PAGE | 2 4. ACCORDINGLY, WE RECALL THE ORDER DATED 15.01.2018 AND ALSO DIRECT THE REGISTRY TO FIX THE MATTER FOR HEARING ON 29.08.2018. SINCE, THE DATE OF HEARING HAS PRONOUNCED IN THE OPEN COURT, HENCE, NO SEPARATE NOTICE FOR HEARING 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/- (A. T. VARKEY) 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 KALIMATA KRISHIPANYA BIPANAN PVT. LTD, BURDWAN 2. / THE RESPONDENT- ACIT, CIRCLE-1, BURDWAN 3. ( ) / THE CIT(A), :KOLKATA. 4. / CIT 5. , , / DR, ITAT, KOLKATA 6. / GUARD FILE.