Ananda Paul, Kolkata V. ACIT, Circle-50, Kolkata, Kolkata

MA 165/KOL/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 6033 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-12-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 05-09-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S DASGUPTA
• Assessee Lawyers: MRS PARNASHREE BANERJEE

Judgement Text

, B , IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH B KOLKATA BEFORE SHRI N.V.VASUDEVAN, JUDICIAL MEMBER AND DR. A.L. SAINI, ACCOUNTANT MEMBER (MISC. APPLICATION) MA.NO.165/KOL/2017 (ARISING OUT ITA NO.165/KOL/2015) / ASSESSMENT YEAR:2007-08 ARUN KUMAR JALAN CF-125, SALT LAKE CITY,,KOLKATA-700064 [ PAN NO. AFKPP 2201 D ] / V/S . ACIT, CIRCLE-50, MANICKTALA CIVIC CENTRE, UTTARAPAN COMPLEX, DS- 2&3, KOLKATA-54 (ORIGINAL APPELLANT) (ORIGINAL R ESPONDENT) (APPELLANT) .. (RESPONDENT) / BY APPELLANT MRS PARNASHREE BANERJEE, ADVOCATE !' / BY RESPONDENT SHRI S. DASGUPTA, ADDL. CIT-DR / DATE OF HEARING 22-12-2017 / DATE OF PRONOUNCEMENT 22-12-2017 / ORDER PER DR. A.L. SAINI, ACCOUNTANT MEMBER:- BY WAY OF CAPTION APPLICATION, THE ASSESSEE HAS SO UGHT TO POINT OUT A MISTAKE APPARENT FROM RECORD WITHIN THE MEANING OF SECTION 254(2) OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT) WITH A PR AYER TO RECALL THE ORDER DATED 17.05.2017 PASSED BY THIS TRIBUNAL IN ITA NO.165/KOL/2015 . 2. LD. COUNSEL FOR THE ASSESSEE STATED THAT NOTICE ISSUED BY THE TRIBUNAL HAS NOT REACHED TO ASSESSEE. THEREFORE, ASSESSEE CO ULD NOT APPEAR ON THE DATE OF HEARING. KEEPING IN VIEW THE SUBMISSION MADE ABOVE, WE ARE S ATISFIED THAT THERE WAS A SUFFICIENT CAUSE FOR NON-APPEARANCE ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING FIXED ON 17.05.2017. WE, THEREFORE, RECALL THE EX-PARTE ORDER DATED 17.05.2017 PASSED BY THE TRIBUNAL, KEEPING IN VIEW THE PROVISO TO RULE 24 OF THE APPELLATE TRIBUNAL RULES, 1963 AND RESTORE THE APPE AL OF THE ASSESSEE AT ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO FIX THE SAME FO R HEARING AFRESH AS ON 12.02.2018 MA NO.165/KOL/2017 ANANDA PAUL V. ACIT CIR-50 KOL. PAGE 2 AS ANNOUNCED IN THE OPEN COURT AND TAKEN NOTE OF BY THE LD. REPRESENTATIVES OF BOTH THE SIDES.. CONSEQUENTLY, MA OF ASSESSEE IS ALLOWED . 3. IN THE RESULT, MA OF ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE COURT AT THE CLOSE OF HEARI NG I.E. ON 22 ND DECEMBER, 2017 . SD/- SD/- ( () ( () (N.V. VASUDEVAN) (DR. A.L.SAINI) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) KOLKATA, *DKP *- 22/12 /201 7 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-ANANDA PAUL, CF-125, SALT LAKE CITY, KOL KATA-64 2. !' /RESPONDENT-ACIT, CIRCLE-50, MANICKTALA CIVIC CENTR E UTTARAPAN COMPLEX, DS-2&3,KOL-54 3. 5 6 / CONCERNED CIT 4. 6- / CIT (A) 5. !5, 5, KOLKATA / DR, ITAT, KOLKATA 6. / GUARD FILE. BY ORDER/ , /TRUE COPY/ SR. PRIVATE SECRETARY HEAD OF OFFICE/DDO 5,