Eden Realty Ventures Pvt. Ltd., Kolkata V. ITO, Ward - 5(2), KOLKATA, Kolkata

MA 17/KOL/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6603 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-05-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2011-2012
• Appeal Filed On: 13-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARINDAM BHATTACHARJEE

Judgement Text

M.A.NO.17/KOL/2018 (A/O ITA NO.1197/KOL/2016) EDEN REALTY VENTURES PVT. LTD. A.Y.2011-12 1 IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH D, KOLKATA (BEFORE SHRI A.T.VARKEY, J.M. &DR.A.L.SAINI, A.M.) M.A.NO.17/KOL/2018 A/O ITA NO. 1197/KOL/2016 : ASSTT. YEAR : 2 011-12 EDEN REALTY VENTURES PVT. LTD. 7, JAWAHARLAL NEHRU ROAD, KOLKATA-700013. VS INCOME TAX OFFICER, WARD-5 (2), KOLKATA (APPELLANT) (RESPONDENT) APPELLANT BY: NONE RESPONDENT BY:SHRI ARINDAM BHATTACHARJEE, ADDL. CIT , SR.DR DATE OF HEARING : 18.05.2018 DATE OF PRONOUNCEMENT :- 23.05.2018 ORDER PER DR. A.L.SAINI, A.M .: BY WAY OF THE CAPTIONED APPLICATION, THE ASSESSEE H AS 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 O RDER OF THE TRIBUNAL DATED 17.01.2018. 2. THE CASE OF THE ASSESSEE IN THIS MISCELLANEOUS A PPLICATION IS THAT THE ASSESSEE COULD NOT ATTEND THE HEARING BEFORE THE TRIBUNAL ON 17.01 .2018, AS THE NOTICE OF HEARING HAD NOT BEEN SERVED ON HIM. 3. AT THE TIME OF HEAIRNG, NONE APPEARED ON BEHALF OF THE ASSESSEE, IN SPITE OF ISSUANCE OF NOTICE OF THE HEARING, AT THE ADDRESS GIVEN BY THE ASSESSEE IN FORM NO.36 (COL.10) AND THE LEARNED DEPARTMENTAL REPRESENTATIVE WAS PRESENT FOR THE RESPONDENT REVENUE. IN THE ABSENCE OF APPEARANCE ON BEHALF OF THE ASSESSEE, TH IS MISCELLANEOUS APPLICATION IS BEING M.A.NO.17/KOL/2018 (A/O ITA NO.1197/KOL/2016) EDEN REALTY VENTURES PVT. LTD. A.Y.2011-12 2 DISPOSED OF EXPARTE QUA THE APPELLANT, AFTER HEARING THE LD. DR FOR TH E REVENUE ON MERITS IN TERMS OF RULE 24 OF INCOME TAX (APPELLATE TRIBUN AL) RULES, 1963. 4. THE LD COUNSEL FOR THE ASSESEE REITERATED THE FA CTS AS STATED IN THE MISCELLANEOUS APPLICATION AS NARRATED ABOVE. WE HAVE PERUSED OUR LOG BOOK FOR HEARING ON 17.01.2018 AND WE FIND THAT THE FACTS NARRATED IN THE SAID MIS CELLANEOUS APPLICATION ARE CORRECT. WE ARE OF THE VIEW THAT IN THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN THE INTEREST OF JUSTICE THE ORDER OF THE TRIBUNAL DATED 17.01.2018 SHOULD B E RECALLED. WE ACCORDINGLY RECALL THE ORDER DATED 17.01.2018. THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING IN USUAL COUSE. 5. IN THE RESULT THE MISCELLANEOUS APPLICATION IS A LLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 23.05.2018 SD/- SD/- (A.T.VARKEY) (DR. A.L.SAINI) JUDICIALMEMBER ACCOUNTANT MEMBER DATED: 23/05/2018 RG (SR.PS) COPY OF THE ORDER FORWARDED TO: 1. REVENUE 2 ASSESSEE 3. THE CIT-6, KOLKATA 4. THE CIT(A)-2, KOLKATA 5. DR, KOLKATA BENCHES, KOLKATA TRUE COPY, BY ORDER, SENIOR PRIVATE SECRETARY/HEAD OF OFFICE ITAT KOLKATA BENCHES, KOLKATA. M.A.NO.17/KOL/2018 (A/O ITA NO.1197/KOL/2016) EDEN REALTY VENTURES PVT. LTD. A.Y.2011-12 3