Samriddhi Tradelink Pvt. Ltd., , Howrah V. ITO, Ward - 13(4), , Kolkata

MA 196/KOL/2018

• Counselvise Citation: [2018] 111 COUNSELVISE.COM (IT) 1029 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-12-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2009-2010
• Appeal Filed On: 15-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 254(2); 22

Judgement Text

1 MA. NO. 196/KOL/2018 M/S. SAMRIDDHI TRADELINK P.LTD. IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH , KOLKATA [BEFORE SHRI S.S. GODARA, J M & DR. SHRI A.L.SAINI,AM ] M .A NO . 196/KOL/2018 ( A/O ITA NO. 2133 /KOL/201 7 A.Y 200 9 - 10 ) M/S. SAMRIDDHI TRADELINK PVT. LTD PAN: AAMCS 0260R VS. I.T.O. WARD 13(4), KOLKA TA APP LICANT RESPONDENT DATE OF HEARING 07 - 12 - 2018 DATE OF PRONOUNCEMENT 07 - 12 - 2018 FOR THE APP LICANT/ ASSESSEE SHRI A.K. GUPTA, FCA, LD.AR FOR THE RESPONDENT /REVENUE SHRI RABIN CHOUDHURY, ADDL.CIT, LD. SR.DR ORDER PER DR. A.L.SAINI, A.M .: BY WAY OF THE CAPTIONED APPLICATION , THE ASSESSEE HAS SOUGHT TO POINT OUT THAT A MISTAKE APPARENT ON RECORD WITHIN THE MEANING OF SECTION 254(2) OF THE ACT ( IN SHORT ACT) HAS BEEN CREPT IN THE ORDER OF TRIBUNAL DT.14 - 08 - 2018 . 2. T HE CASE OF THE ASSESSEE IN THIS MISC. APPLICATION IS THAT THE ASSESSEE DID NOT RECEIVE THE NOTICE OF HEARING ON THE ADDRESS GIVEN IN FORM NO. 36. THEREFORE, THE LD. COUNSEL FOR THE ASSESSE PRAYED BEFORE THE BENCH TO RECALL THE ORDER DT. 14 - 08 - 2018 OF THE TRIBUNAL. 3 . WE HAVE HEARD THE LD.DR FOR THE REVENUE AND PERUSED THE MATERIAL ON RECORD . WE NOTE THAT IN THE FACTS AND CIRCUMSTANCES OF THE CASE , THERE IS A MISTAKE APPARENT ON THE BASIS OF RECORD OF THE TRIBUNAL . WE ARE ALSO OF THE VIEW THAT IT W OULD BE IN THE INTEREST OF JUSTICE, IF THE ORDER OF THE TRIBUNAL DT. 14 - 08 - 2018 SHOULD BE RECALLED. THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR FRESH HEARING ON 22 - 02 - 2019. THE DATE OF HEARING (22 - 02 - 2019) IS ANNOUNCED IN THE OPEN COURT, THEREFORE, NO SEPARATE NOTICES WILL BE SENT TO THE RESPECTIVE PARTIES. 2 MA. NO. 196/KOL/2018 M/S. SAMRIDDHI TRADELINK P.LTD. 4 . IN THE RESULT, THE MISC. APPLICATION FILED BY THE ASSESS E E IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 07 - 12 - 2018 SD/ - SD/ - S.S.GODARA DR. A.L.SAINI JUDICIAL ME MBER ACCOUNTANT MEMBER DATED 07 - 12 - 2018 PP(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APP LICANT / ASSESSEE: M/S. SAMRIDDHI TRADELINK PVT. LTD 18 DOBSON LANE, 7 TH FLOOR, MADHUSUDAN APARTMENT, HOWRAH - 711101. 2 RESPONDENT/ REVENUE: INCOME TAX OFFICER, WARD 13(4), KOLKATA. 3. CIT, 4. CIT(A), KOLKATA 5. DR, KOLKATA BENCHES, KOLKATA **PP/SPS TRUE COPY BY BY ORDER ASSISTANT REGISTRAR ITAT KOLKATA