Artline Fiscal Services Pvt. Ltd., , Kolkata V. ITO, Ward - 1(2), , Kolkata

MA 172/KOL/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 2038 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-11-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2009-2010
• Appeal Filed On: 14-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA D BENCH, KOLKATA (BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER & SRI ABY T. VARKEY, JUDICIAL MEMBER) M.A. NO. 171/KOL/2018 A/O ITA NO. 1497/KOL/2017 ASSESSMENT YEAR: 2007-08 & M.A. NO. 172/KOL/2018 A/O ITA NO. 1498/KOL/2017 ASSESSMENT YEAR: 2009-10 ARTLINE FISCAL SERVICES PVT. LTD...................................................APPELLANT 15, BOW STREET 1 ST FLOOR KOLKATA 700 012 [PAN : AAFCA 3484 N] INCOME TAX OFFICER, WARD-1(2), KOLKATA.......................................................RESPONDENT APPEARANCES BY: SHRI SUBASH AGARWAL, ADVOCATE, APPEARED ON BEHALF OF THE ASSESSEE. SHRI C.J. SINGH, ADDL. CIT SR. D/R. APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : NOVEMBER 9 TH , 2018 DATE OF PRONOUNCING THE ORDER : NOVEMBER 16 TH , 2018 ORDER PER J. SUDHAKAR REDDY, AM :- THE ASSESSEE FILED THESE MISCELLANEOUS APPLICATIONS U/S 254(2) OF THE ACT, ON THE GROUND THAT CERTAIN MISTAKES HAVE CREPT INTO THE ORDER OF THE TRIBUNAL DT. 30/08/2018, REQUIRING RECTIFICATION. 2. AFTER HEARING RIVAL CONTENTIONS, WE FIND THAT THE LD. COUNSEL FOR THE ASSESSEE HAS DEMONSTRATED THAT THE LD. CIT(A) HAD ISSUE NOTICE TO THE ASSESSEES OLD ADDRESS I.E. 3, SAIKAT PLACE, KOLKATA 700072, THOUGH, IN FORM NO. 35, THE CORRECT OFFICE ADDRESS OF THE PETITIONER I.E. 15, BOW STREET,1 ST FLOOR, KOLKATA, WAS MENTIONED. IN FACT, THE LD. CIT(A) HAD ISSUED NOTICES TO THE NEW ADDRESS. ON THE DATE OF HEARING, THE NOTICE WAS ISSUED BY THE LD. CIT(A) AT THE OLD ADDRESS WRONGLY. HENCE, THERE IS NOT FAULT ON PART OF THE ASSESSEE IN NOT APPEARING BEFORE THE ASSESSING OFFICER. 2 M.A. NO. 171/KOL/2018 A/O ITA NO. 1497/KOL/2017 ASSESSMENT YEAR: 2007-08 & M.A. NO. 172/KOL/2018 A/O ITA NO. 1498/KOL/2017 ASSESSMENT YEAR: 2009-10 ARTLINE FISCAL SERVICES PVT. LTD 2.1. THUS, WE DELETE THE ORDER OF COST OF RS.10,000/-, LEVIED ON THE ASSESSEE FOR NON- APPEARANCE, VIDE PARA 3 OF THE IMPUGNED ORDER DT. 30/08/2018. 3. IN THE RESULT, BOTH THESE MISCELLANEOUS APPLICATIONS OF THE ASSESSEE ARE HEREBY ALLOWED. KOLKATA, THE 16 TH DAY OF NOVEMBER, 2018. SD/- SD/- [ ABY T. VARKEY] [ J. SUDHAKAR REDDY ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 16.11.2018 {SC SPS} COPY OF THE ORDER FORWARDED TO: 1. ARTLINE FISCAL SERVICES PVT. LTD 15, BOW STREET 1 ST FLOOR KOLKATA 700 012 2. INCOME TAX OFFICER, WARD-1(2), KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES 3 M.A. NO. 171/KOL/2018 A/O ITA NO. 1497/KOL/2017 ASSESSMENT YEAR: 2007-08 & M.A. NO. 172/KOL/2018 A/O ITA NO. 1498/KOL/2017 ASSESSMENT YEAR: 2009-10 ARTLINE FISCAL SERVICES PVT. LTD