Abhishek Anand Mimani, Kolkata V. ACIT(IT),Circle-1(1), Kolkata, Kolkata

MA 139/KOL/2017

• Counselvise Citation: [2017] 123 COUNSELVISE.COM (IT) 5627 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-12-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2008-2009
• Appeal Filed On: 14-08-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N B SOM ACIT

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D, BENCH KOLKATA BEFORE SHRI A. T. VARKEY, JM & DR. A.L.SAINI, AM M.A NO.139/KOL/2017 (ARISING OUT OF I.T.A NO.205/KOL/2017) ( / ASSESSMENT YEAR: 2008-09) ABHISHEK ANAND MIMANI 5, CIRCUS RANGE, KOLKATA 700 019. VS. A.C.I.T, CIRCLE-1(1), KOLKATA ./ ./PAN/GIR NO. : ADXPM 7227 R (APPELLANT) .. (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI N. B. SOM, ACIT / DATE OF HEARING : 22/09/2017 /DATE OF PRONOUNCEMENT : 06/12/2017 / 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 14.07.2017. IN THIS MISCELLANEOUS APPLICATION, IT HAS BEEN POINTED OUT THAT THE ASSESSEE COULD NOT APPEAR ON 14.06.2017 WHEN THE APPEAL WAS CALLED FOR HEARING. THE COUNSEL FOR THE ASSESSEE STATED THAT THE ASSESSEE WAS MAKING VERBAL INQUIRIES IN THE OFFICE OF THE TRIBUNAL, ABOUT THE DATE OF HEARING. HE COULD NOT APPROACH THE COURT ROOM, AS HE WAS NOT FAMILIAR WITH TRIBUNAL PROCEEDINGS. ABHISHEK ANAND MIMANI M.A NO.139/KOL/2017 (ARISING OUT OF I.T.A NO.205/KOL/2017) ASSESSMENT YEAR: 2008-09 PAGE | 2 ACCEPTING THE STAND TAKEN BY THE ASSESSEE IN THE MISCELLANEOUS APPLICATION, WE RECALL THE ORDER DATED 14.07.2017 AND THE REGISTRY IS DIRECTED TO FIX THE HEARING IN DUE COURSE. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 06/12/2017. SD/- (A. T. VARKEY) SD/- (DR. A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /KOLKATA; DATED 06/12/2017 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 ABHISHEK ANAND MIMANI 2. / THE RESPONDENT- A.C.I.T, CIRCLE-1(1), KOLKATA 3. ( ) / THE CIT(A), :KOLKATA. 4. / CIT 5. , , / DR, ITAT, KOLKATA 6. / GUARD FILE.