Appeal details
Counselvise Citation
[2017] 124 COUNSELVISE.COM (IT) 6032 (ITAT-KOLKATA)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
3 month(s) 11 day(s)
Appellant
Respondent
Appeal Type
Miscellaneous Application
Pronouncement Date
22-12-2017
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
D
Assessment Year
2011-2012
Appeal Filed On
11-09-2017
Judgement Text
, D , IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH D KOLKATA BEFORE SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER AND DR. A.L. SAINI, ACCOUNTANT MEMBER (MISC. APPLICATION) MA.NO.168/KOL/2017 (ARISING OUT ITA NO.1400/KOL/2016) / ASSESSMENT YEAR:2011-12 ARUN KUMAR JALAN C/O PREMIER ELECTRONIX, 40 STRAND ROAD,KOLKATA-7001 [ PAN NO. ACWPJ 3382 K ] / V/S . ITO WARRD-34(2), AAYAKR BHAWAN,SANTIPALLY, PURBA KOLKATA-107 (ORIGINAL APPELLANT) (ORIGINAL R ESPONDENT) (APPELLANT) .. (RESPONDENT) / BY APPELLANT SHRI DULALENDU CHATERJEE, ADVOCATE !' / BY RESPONDENT SHRI ARINDAM BHATTACHERJEE, 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 07.07.2017 PASSED BY THIS TRIBUNAL IN ITA NO.1400/KOL/2016 . 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 07.07.2017. WE, THEREFORE, RECALL THE EX-PARTE ORDER DATED 07.07.2017 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 22.02.2018 MA NO.168/KOL/2017 ARUN K. JALAN V. ITO WD-34(2) 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/- ( () ( () (S.SVISWANETHRA RAVI) (D R. A.L.SAINI) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) KOLKATA, *DKP *- 22/12 /201 7 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-ARUN KR. JALAN, C/O. PREMIER ELECTRONIX 40, STRAND ROAD,KOLKATA-70001 2. !' /RESPONDENT-ITO WARRD-34(2), SANTIPALLY, AAYAKAR BH AWAN, PURBA, KOLKATA-107 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,
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