ITO, WD-48(3), KOLKATA, Kolkata V. Ansura Begum, Howrah

MA 133/KOL/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6123 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-01-2018
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 02-08-2017
• Court: TRIBUNAL
• Department Lawyers: D C BARAT
• Keywords: Opportunity of being heard

Judgement Text

, B , IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH B KOLKATA BEFORE SHRI WASEEM AHMED, ACCOUNTANT, MEMBER AND SHRI S.S.VISWANETHRA RAVI JUDICIAL MEMBER (MISC. APPLICATION) M.A. NO.133/KOL/2017 (ARISING OUT ITA NO.388/KOL/2015) / ASSESSMENT YEAR:2008-2009 ANSURA BEGUM VILL. CHOTTO GABBERIA, GOBARDHANBTI, PANCHLA, DIST. HOWRAH-711322 [ PAN NO. BJCPS 3712 D ] / V/S . INCOME TAX OFFICER, WARD-48(2), GOVT. PLACE KOLKATA-700 001 (ORIGINAL APPELLANT) (ORIGINAL R ESPONDENT) (APPELLANT) .. (RESPONDENT) / BY APPELLANT SHRI D.C BARAT, ADVOCATE !' / BY RESPONDENT SHRI SALLONG YADEN, ADDL. CIT-DR / DATE OF HEARING 08-12-2017 / DATE OF PRONOUNCEMENT 03-01-2018 / ORDER PER WASEEM AHMED, ACCOUNTANT MEMBER:- THIS MISCELLANEOUS APPLICATION (MA) FILED BY THE AS SESSEE IS FOR SEEKING TO RECALL OF TRIBUNAL ORDER DATED 05-07-2017 FOR ASSES SMENT YEAR 2008-09. 2. THE TRIBUNAL VIDE ITS ORDER DATED 05-07-2017 DI SPOSED OF APPEAL EX PARTE QUA THE ASSESSEE, ALLOWING FOR STATISTICAL PU RPOSE. 3. THE ASSESSEE HAS NOW MOVED A MISC. PETITION AND STATED THAT ASSESSEE HAD RECEIVED THE NOTICE FOR HEARING ON 27.06.2017 T HOUGH APPEAL WAS FIXED ON 15.06.2017 RESULTING NON APPEARANCE ON THE PART OF ASSESSEE. MA NO.133/KOL/2017 ANSURA BEGUM V. ITO, WD-48(3) KOL. PAGE 2 HOWEVER IT WAS NOTICED THAT THE APPEAL OF THE ASSES SEE WAS ALREADY DISPOSED OF BY REMITTING BACK THE ISSUE TO THE FILE OF LD. C IT(A) FOR FRESH ADJUDICATION IN ACCORDANCE WITH THE LAW AND WITH A DIRECTION TO GIV E REASONABLE OPPORTUNITY OF BEING HEARD TO ASSESSEE. AT THE TIME OF HEARING THE LD. COUNSEL FOR THE ASSE SSEE FAIRLY AGREED THAT THE JUSTICE HAS ALREADY BEEN SERVED TO THE ASSESSEE BY REMANDING THE MATTER BACK TO THE FILE OF LD. CIT-A. HENCE, LD. AR FOR TH E ASSESSEE FURTHER SUBMITTED THAT THE MA CAN BE DISMISSED AS INFRUCTUOUS. THUS T HE MA FILED BY ASSESSEE ON MERITS BECOMES ACADEMIC AND INFRUCTUOUS AND WE D ISMISS THE SAME AS HAVING BECOME INFRUCTUOUS. 4. IN THE RESULT, MA OF ASSESSEE STANDS DISMISSED AS I NFRUCTUOUS. ORDER PRONOUNCED IN THE OPEN COURT ON 03/01/2018 . SD/- SD/- ( () ( () (S.S.VISWANETHRA RAVI) (WASEEM A HMED) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) KOLKATA, *DKP *- 03 / 01 /201 8 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-ANSURA BEGUM, VILL. CHOTTO GABBERIA,A GO BARDHANBATI, PANCHLA, DIST. HOWRAH PIN. 711322 2. !' /RESPONDENT-INCOME TAX OFFICER, WARD-48(3), GOVT. P LACE,KOLKATA-700 001 3. 5 6 / CONCERNED CIT 4. 6- / CIT (A) 5. !5, 5, KOLKATA / DR, ITAT, KOLKATA 6. / GUARD FILE. BY ORDER/ , SR. PRIVATE SECRETARY HEAD OF OFFICE/DDO 5,