B.P. Agarwal (HUF), Kolkata V. ITO, Ward 43(4), Kolkata, Kolkata

MA 215/KOL/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6274 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-03-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 29-11-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : KOLKATA [BEFORE HONBLE SRI P.M. JAGTAP, AM & SHRI S.S. VISWANETHRA RAVI, JM] M.A. NO. 215/KOL/2017 (A/O. ITA 1414/KOL/2014) ASSESSMENT YEAR : 2009-10 B.P. AGARWAL (HUF) VS.- ITO WARD 43(3), KOLKATA 149, COTTON STREET, 3, GOVRNMENT PLACE (WEST) KOLKATA 700 007 KOLKATA 700 001 PAN: AACHB 1481 N (APPELLANT) (RESPONDENT) C O R R I G E N D U M PER P.M. JAGTAP, AM IT IS NOTICED THAT BY THE MISCELLANEOUS APPLICATION BEARING NO. 215/KOL/2017 FILED IN THIS CASE, THE ASSESSEE HAD SOUGHT THE RECALL OF THE ORDER OF THE TRIBUNAL DATED OCTOBER 13, 2017 PASSED IN M.A. NO. 66/KOL/2017. HOWEVER, WHILE DISPOSING OF THE SAID MISCELLANEOUS APPLICATION VIDE AN ORDER DATED MARCH 9, 2018, THE TRIBUNAL INADVERTENTLY RECALLED THE ASSESSEES APPEAL BEING ITA NO. 1414/KOL/2014 AND DIRECTED THE REGISTRY TO FIX THE SAME FOR HEARING AFRESH ON 10 TH APRIL, 2018. THIS CORRIGENDUM IS THEREFORE BEING ISSUED TO CORRECT THE SAID MISTAKE. THE EXISTING PARAGRAPH NO 2 OF THE ORDER OF THE TRIBUNAL DATED MARCH 9, 2018 PASSED IN M.A. NO. 215/KOL/2017 IS ACCORDINGLY DELETED AND THE SAME IS SUBSTITUTED AS UNDER: PARAGRAPH NO. 2 WE HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AND ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. KEEPING IN VIEW THE SUBMISSIONS MADE AS ABOVE, WE ARE SATISFIED THAT THERE WAS A SUFFICIENT CAUSE FOR NON-APPEARANCE ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING FIXED ON OCTOBER 13, 2017. WE, THEREFORE, RECALL THE EX-PARTE ORDER DATED 2 M.A. NO. 215/KOL/2017 (A/O. ITA 1414/KOL/2014) ASSESSMENT YEAR : 2009-10 B.P. AGARWAL (HUF) 2 OCTOBER 13, 2017 PASSED BY THE TRIBUNAL AND RESTORE THE MISCELLANEOUS APPLICATION OF THE ASSESSEE BEING M.A. NO. 66/KOL/2017N AT ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO FIX THE SAID MISCELLANEOUS APPLICATION FOR HEARING AFRESH ON 13 TH APRIL, 2018 SD/- SD/- [S.S. VISWANETHRA RAVI] [ P.M. JAGTAP ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 23.03.2018 [BISWAJIT SR. PS] COPY OF THE ORDER FORWARDED TO: 1.B.P. AGARWAL (HUF), 149, COTTON STREET, KOLKATA - 700 007. 2. I.T.O., WARD-43(4), KOLKATA. 3. CIT(A)-IV, KOLKATA 4. CIT-II, KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSTT.REGISTRAR, ITAT, KOLKATA BENCHES