Ranjit Kumar Saha, Kolkata V. A.C.I,T Cir - 42,kolkata, Kolkata

MA 21/KOL/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1495 (ITAT-KOLKATA)
• Duration Of Justice: 9 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-01-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2001-2002
• Appeal Filed On: 22-03-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K K DAS SRDR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH B KOLKATA BEFORE SHRI, P.K. BANSAL, ACCOUNTANT MEMBER AND SHRI MAHAVIR SINGH, JUDICIAL MEMBER ( MISC. APPLICATION ) NO.21/KOL/2013 (A/O ITA NO767/KOL/2012) ASSESSMENT YEAR :2001-02 RANJIT KUMAR SAHA BD-53, RABNDRAPALLY, KRISHNAPUR, KOLKATA 700 101 [ PAN NO.ALQPSI 1759 K ] V/S . ACIT, CIRCE-42, KOLKATA (ORIGINAL APPELLANT) (ORIGINAL RESPONDENT). /APPELLANT .. / RESPONDENT /BY APPELLANT SHRI SUBASH AGARWAL, AR /BY RESPONDENT SHRI K.K.DAS, SR-DR /DATE OF HEARING 17-01-2014 /DATE OF PRONOUNCEMENT 17-01-2014 / // / O R D E R PER MAHAVIR SINGH, JUDICIAL MEMBER:- BY WAY OF THIS MISCELLANEOUS APPLICATION ASSESSEE HAS REQUESTED FOR RECALLING OF THE ORDER OF ITAT IN ITA NO.767/KOL/20 12 DATED 14-02-2013. 2. LD. COUNSEL FOR ASSESSEE STATED THAT THE APPEAL IN ITA NO.767/KOL/2012 WAS DISMISSED AS DEFECTIVE FOR THE REASON THAT THE GROUNDS CHALLENGED BEFORE THE TRIBUNAL WAS THE GROUNDS AS RAISED BEFORE CIT(A ). AS THERE WAS NO APPROPRIATE GROUND, LD. COUNSEL FOR THE ASSESSEE ST ATED THAT HE HAS NOW FILED THE GROUNDS CHALLENGING THE ORDER OF CIT(A). LD. DR CONCEDED THE POSITION. MA NO.21/KOL/2013 (A/O ITA NO.767/KOL/2012) SH RANJIT KR. SAHA V. ACIT CIR-42, KOL PAGE 2 HENCE, WE RECALL THE PREVIOUS ORDER AND DIRECT THE REGISTRY TO FIX THIS APPEAL IN NORMAL COURSE. THIS MA FILED BY ASSESSEE IS ALLOWED . 3. IN THE RESULT, MA OF ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 17/01/2014 SD/- SD/- (P.K.BANSAL) (MAHAVIR SINGH) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) KOLKATA, *DKP #- 17/01/2014 . . . . / COPY OF ORDER FORWARDED TO:- 1. / APPELLANT 2. / RESPONDENT 3. 2 / CONCERNED CIT 4. 2- / CIT (A) 5. , , / DR, ITAT, KOLKATA 6. 9 / GUARD FILE. BY ORDER/ , /TRUE COPY/ / ,