M/s. Viswakarma Construction Company, Kolkata V. ITO, Ward - 40(3), Kolkata, Kolkata

MA 20/KOL/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8169 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-04-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2007-2008
• Appeal Filed On: 22-02-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Rectification of order; Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL : C BENCH : KOLKATA [BEFORE SRI PRAMOD KUMAR, A.M. & SRI GEORGE MATHAN , J.M.] M.A. NO. 20/KOL./2012 (IN M.A. NO. 159/KOL./2010 ARISING OUT OF I.T.A N O. 1601/KOL/2010) ASSESSMENT YEAR : 2007-200 8 M/S. VISWAKARMA CONSTRUCTION COMPANY, -VS.- INCOME TAX OFFICER, 3, CANAL EAST ROAD, KOLKATA-700 067 WARD-40( 3), KOLKATA [PAN : AAGFV 0934 L] (APPLICANT ) ( RESPONDENT ) FOR THE APPLICANT : SHRI S.M. SURANA, A.R. FOR THE RESPONDENT : SHRI A.K. PRAMANICK, D. R. DATE OF HEARING : 20.04.2012 DATE OF PRONOUNCEMENT : 20.04.2012 ORDER PER PRAMOD KUMAR : - THE ASSESSEE HAS FILED THIS MISCELLANEOUS APPLICAT ION FOR RECTIFICATION OF MISTAKES ALLEGEDLY HAVING BEEN CREPT IN THE ORDER OF TRIBUNA L DATED 12.10.2010 IN ITA NO. 1601/KOL./2010. THE ASSESSEES APPEAL WAS DISMISSED DUE TO NON-PROSECUTION ON 12.10.2010. THE ASSESSEES M.A. BEING NO. 159/KOL./2010 ARISING OUT OF ITA NO.1601/KOL./2010.WAS ALSO DISMISSED BY THE TRIBUNAL FOR NON-PROSECUTION ON 18 .02.2011. IT IS STATED THAT THE ASSESSEE HAD NOT RECEIVED ANY NOTICE OF HEARING OF APPEAL FOR 12 .10.2010 AS WELL AS AT THE TIME OF HEARING OF M.A. DATED 18.02.2011 AND, THEREFORE, NONE COULD AP PEAR ON THE DATES OF HEARING AND NON- APPEARANCE ON THE DATE OF HEARING WAS NOT INTENTION AL. 2. WE HAVE CONSIDERED THE SUBMISSIONS OF BOTH THE P ARTIES AND PERUSED THE RECORDS OF THE CASE. SINCE THE NOTICE OF HEARING WAS NOT SERVED ON ASSESSEE, THEREFORE, KEEPING IN VIEW OF THE M.A. NO. 20/KOL./2012 (ARISING OUT OF MA NO. 159/KOL./2010 IN ITA NO. 160 1/KOL./2010) 2 PRINCIPLES OF NATURAL JUSTICE, WE RE-CALL OUR ORDER DATED 12.10.2010 FOR DECIDING THE APPEAL AFRESH AND DIRECT THE REGISTRY TO FIX THE APPEAL IN DUE COURSE OF TIME. 3. IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 20/ 04 /2012. SD/- SD/- [ GEORGE MATHAN] [PRAMOD KUMAR] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 20/ 04/ 2012 COPY OF THE ORDER FORWARDED TO: 1. THE APPLICANT 2 THE RESPONDENT 3. COMMISSIONER OF INCOME-TAX (APPEALS)- ,KOLKATA 4. CIT- , KOLKATA 5. DR, KOLKATA BENCHES, KOLKATA (TRUE COPY) BY ORDER ASSISTANT REGISTRAR, I.T.A.T., KOLKATA LAHA, SR. P.S.