Shri Ranjit Karmakar, Kolkata V. Income Tax Officer, Ward-49(2), , Kolkata

MA 145/KOL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6719 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 6 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-01-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 28-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S JHAJHARIA FCA SHRI J
• Section: 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH B, KOLKATA [BEFORE SHRI J. SUDHAKAR REDDY, HONBLE ACCOUNTANT MEMBER & SHRI ABY T. VARKEY, HONBLE JUDICIAL MEMBER] M.A. NO. 145/KOL/2019 (A/O. ITA NOS. 2827 /KOL/2017) ASSESSMENT YEAR: 2006-07 SHRI RANJIT KARMAKAR....................APPELLANT RISHI BANKIM SARANI HARIHARPUR (WEST) KOLKATA 700 027 [PAN : AMRPK 9705 F] INCOME TAX OFFICER, WARD-49(2), KOLKATA.............................................................RESPONDENT APPEARANCES BY: SHRI S. JHAJHARIA, FCA, APPEARED ON BEHALF OF THE ASSESSEE. SHRI JAYANTA KHANRA, JCIT, D/R. APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : DECEMBER 18 TH , 2020 DATE OF PRONOUNCING THE ORDER : JANUARY 22 ND , 2021 ORDER PER J. SUDHAKAR REDDY, AM :- BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE SUBMITS THAT A MISTAKE APPARENT ON RECORD HAS CREPT INTO THE ORDER OF THE TRIBUNAL AS IT HAD NOT ADJUDICATED GROUND NO. 2 OF THE REVISED GROUND OF APPEAL FILED BY THE ASSESSEE. HE PRAYED THAT THE APPEAL BE RECALLED FOR ADJUDICATING GROUND NO. 2, ONLY AS IT IS NOT A MISTAKE APPARENT ON RECORD. THE LD. D/R, AGREED THAT GROUND NO. 2 OF THE REVISED GROUNDS OF APPEAL, HAD NOT BEEN ADJUDICATED BY THE ITAT AND HENCE A MISTAKE APPARENT ON RECORD HAS TAKEN PALCE. 2. IN VIEW OF THE ABOVE DISCUSSION, WE RECALL OUR ORDER IN ITA NO. 2827/KOL/2017, DT. 18 TH JULY, 2018, FOR FRESH ADJUDICATION, IN ACCORDANCE WITH LAW. IF REQUIRED, THE TRIBUNAL SHALL ALSO CONSIDER ANY OTHER GROUND WHICH IS CONNECTED TO ADJUDICATION OF GROUND NO. 2. THE REGISTRY IS DIRECTED TO POST THIS CASE FOR HEARING, ON OUT OF TURN BASIS. 3. IN THE RESULT, THIS MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. KOLKATA, THE 22 ND DAY OF JANUARY, 2021 SD/- SD/- [ ABY T. VARKEY ] [ J. SUDHAKAR REDDY ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 22.01.2021 {SC SPS} 2 M.A. NO. 145/KOL/2019 (A/O. ITA NOS. 2827 /KOL/2017) ASSESSMENT YEAR: 2006-07 SHRI RANJIT KARMAKAR COPY OF THE ORDER FORWARDED TO: 1. SHRI RANJIT KARMAKAR RISHI BANKIM SARANI HARIHARPUR (WEST) KOLKATA 700 027 2. INCOME TAX OFFICER, WARD-49(2), KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES