Sudhansu Poddar, Kolkata V. ITO, Ward - 49(2), , Kolkata

MA 205/KOL/2018

• Counselvise Citation: [2018] 111 COUNSELVISE.COM (IT) 1031 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-12-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 05-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 205; 254(2)

Judgement Text

1 MA. NO 205/KOL/2018 SUDHANSU PODDAR IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH , KOLKATA [BEFORE SHRI S.S. GODARA , J M & DR. SHRI A.L.SAINI,AM ] M .A NO . 205 /KOL/2018 ( A/O ITA NO. 2 0 3 2 /KOL/201 4 A.Y 200 9 - 10 ) SUDHANSU PODDAR PAN: A FTPP5896H VS. I.T.O. WARD 49(2) , KOLKATA APP LICANT RESPONDENT DATE OF HEARING 07 - 12 - 2018 DATE OF PRONOUNCEMENT 07 - 12 - 2018 FOR THE APP LICANT/ ASSESSEE SHRI K.M.ROY, 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. 01 - 08 - 2018 . 2. THE CASE OF THE ASSESSE E IN THIS MISC. APPLICATION IS THAT THE ASSESSEE DID NOT RECEIVE THE NOTICE OF HEARING DT. 01 - 08 - 2018 AS THE ASSESSE WAS TAKING BED REST DUE TO A MEDICAL OPERATION. THEREFORE, THE ASSESSE AND ITS LD.AR WAS UNABLE TO ATTEND ON THE SAID DATE OF HEARING ( 01 - 08 - 2018) BEFORE THE TRIBUNAL. THEREFORE, THE LD. COUNSEL FOR THE ASSESSE PRAYED BEFORE THE BENCH TO RECALL THE ORDER DT. 01 - 08 - 2018 O F THE TRIBUNAL. 3 . WE HAVE HEARD THE LD.DR FOR THE REVENUE AND PERUSED THE MATERIAL ON RECORD . WE NOTE THAT ASSE SSEE WAS UNABLE TO ATTEND HEARING BEFORE THE TRIBUNAL, AS THE ASSESSE WAS TAKING BED REST DUE TO A MEDICAL OPERATION. THEREFORE, IT WAS BEYOND THE CONTROL OF THE ASSESSE TO ATTEND THE HEARING. WE ARE ALSO OF THE VIEW THAT IT WOULD BE IN THE INTEREST OF JUS TICE, IF THE ORDER OF THE TRIBUNAL DT. 01 - 08 - 2018 SHOULD BE RECALLED. THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR FRESH HEARING ON 2 6 - 02 - 2019. THE DATE OF HEARING (2 6 - 02 - 2019) IS ANNOUNCED IN THE OPEN COURT, THEREFORE, NO SEPARATE NOTICES WILL BE SENT TO THE RESPECTIVE PARTIES. 2 MA. NO 205/KOL/2018 SUDHANSU PODDAR 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 MEMBER ACCOUNTANT MEMBER DATED 07 - 12 - 2018 PP(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APP LICANT / ASSESSEE: SHRI SUDHANSU PODDAR RAJA RAMMOHAN PATH, NABANAGAR, BIRATI, KOLKATA - 700 051. 2 RESPONDENT/ REVENUE: INCOME TAX OFFICER, WA RD 49(2), KOLKATA 54/1 RAFI AHMED KIDWAI ROAD, KOLKATA. 3. CIT, 4. CIT(A), KOLKATA 5. DR, KOLKATA BENCHES, KOLKATA **PP/SPS TRUE COPY BY BY ORDER ASSISTANT REGISTRAR ITAT KOLKATA