ACIT, CIRCLE - 1, JALPAIGURI, Jalpaiguri V. Smt Sushila Devi Agarwala, Siliguri

MA 214/KOL/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6601 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-05-2018
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 29-11-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S DASGUPTA

Judgement Text

, C , IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH C KOLKATA BEFORE SHRI WASEEM AHMED, ACCOUNTANT, MEMBER AND SHRI S.S.VISWANETHRA RAVI JUDICIAL MEMBER (MISC. APPLICATION) M.A.NO.214/KOL/2017 (ARISING OUT ITA NO.401/KOL/2013) / ASSESSMENT YEAR:2011-12 ACIT, CIRCLE-1, GR. FLOOR, C.R. BUILDING, RACE COURSE PARA, NAYA BUSTI, JALPAIIGURI-735 101 / V/S . SMT. SUSHILA DEVI AGARWALA, MANGAL PALACE, RAM KRISHNA ROAD, SILIGURI-734001 [ PAN NO.SVTPA 8812 B ] (ORIGINAL APPELLANT) (ORIGINAL R ESPONDENT) (APPLICANT) .. (RESPONDENT) / BY APPELLANT SHRI S. DASGUPTA, ADDL. CIT-DR !' / BY RESPONDENT NONE / DATE OF HEARING 20-04-2018 / DATE OF PRONOUNCEMENT 03-05-2018 / ORDER PER WASEEM AHMED, ACCOUNTANT MEMBER:- BY THIS MISCELLANEOUS APPLICATION, THE REVENUE IS S EEKING RECTIFICATION OF THE MISTAKES ALLEGED TO HAVE CREPT IN THE EX PAR TE ORDER OF THE TRIBUNAL DATED 01.09.2017 FOR ASSESSMENT YEAR 2011-12. 2. NONE APPEARED ON BEHALF OF ASSESSEE THOUGH NOTIC E OF HEARING SENT TO ASSESSEE THROUGH RPAD. 3. WE HAVE HEARD LD. DR AND ALSO PERUSED THE RELEVA NT MATERIALS AVAILABLE ON RECORD. THE LD. DR BEFORE US SUBMITTED THAT THE APPEAL HAS BEEN DECIDED EX-PARTE WITHOUT HEARING THE REVENUE. THE LD. DR ALSO SUBMITTED THAT THE ASSESSEE HAS NOT DISCLOSED ALL THE FACTS CORRECTLY/ PROPERLY TO THE AO DURING ASSESSMENT PRO CEEDINGS. BESIDES THE MA NO.214/KOL/2017 ACIT, CIR-1, JALPAIGURI V. SMT. S USHILA DEVI AGARWALA PAGE 2 ABOVE THE LD. DR ALSO REFERRED CERTAIN MISTAKES APP ARENT IN THE ORDER IN ITS MISCELLANEOUS APPLICATION. THE LD. DR ACCORDINGLY P RAYED THAT THE ORDER SHOULD BE RECALLED AND FIXED FOR HEARING AFRESH. IN THIS VIEW OF THE ABOVE DISCUSSION, WE RECALL THI S ORDER OF THE TRIBUNAL AND ADMIT THE APPEAL FOR FRESH HEARING KEEPING THE PROV ISIONS TO RULE 24 OF THE APPELLATE TRIBUNAL RULES, 1963 AND RESTORE THE APPE AL OF THE ASSESSEE AT ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO FIX TH E SAME IN DUE COURSE UNDER INTIMATION TO BOTH THE PARTIES. CONSEQUENTLY, REVEN UES MA IS ALLOWED. 4. I N THE RESULT, MA FILED BY THE REVENUE IS ALLOWED. ORDER PRONOUNCED ON THE DATE OF HEARING I.E. 03/0 5/2018 SD/- SD/- ( () ( () (S.S.VISWANETHRA RAVI) (WASEEM A HMED) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) KOLKATA, *DKP *- 03 / 05 /201 8 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-ACIT, CIRCLE-1, GR. L, C.R. BULDG. RACE COURSE, PARA, NAYA BASTI, JALPAIGURI 2. !' /RESPONDENT-SMT. SUSHILA DEVI AGARWALA, MAANGAL PAL ACE, RAM KRISHNA ROAD SILIGURI-734001 3. 5 6 / CONCERNED CIT 4. 6- / CIT (A) 5. !5, 5, KOLKATA / DR, ITAT, KOLKATA 6. / GUARD FILE. BY ORDER/ , /TRUE COPY/ SR. PRIVATE SECRETARY HEAD OF OFFICE/DDO 5,