Shri Kamal Agarwal, Kolkata V. A.C.I.T, Circle - 53, Kolkata, Kolkata

MA 25/KOL/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6457 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-04-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2009-2010
• Appeal Filed On: 26-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S M SURANA
• Assessee Lawyers: T VARKEY JUDIC IA L M EMBER

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA C BENCH, KOLKATA ( BEFORE SRI ABY T. VARKEY, JUDICIAL MEMBER & DR. A.L. SAINI , ACCOUNTANT MEMBER ) M.A. NO. 25/KOL/2018 A/O I.T.A. NO. 2210 / KOL /201 3 ASSESSMENT YEAR: 20 0 9 - 10 SHRI KAMAL AGARWAL.. .. . . . APPELLANT PROP. KAHSI SALES CORPORATION 30 - D, DIAMOND HARBOUR ROAD KOLKATA 700 060 [PAN : ADEAP 7609 J ] ACIT, CIRCLE - 53, KOLKATA . .. . . . ... RESPONDENT APPEARANCES BY: SHRI S.M. SURANA , ADVOCATE, APPEARED ON BEHALF OF THE ASSESSEE . SHRI ARINDAM BHATTACHARYA, ADDL. CIT , APPEARING ON BEHALF OF THE REVENUE . DATE OF CONCLUDING THE HEARING : APRIL 6 TH , 2018 DATE OF PRONOUNCING THE ORDER : APRIL 11 TH , 2018 ORDER PER DR. A.L. SAINI , AM : - 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 INCOME TAX ACT, 1961 (HEREINAFTER THE ACT), HAS CREPT IN THE ORDER OF THE TRIBUNAL DATED 30 TH NOVEMBER, 2016. 2. THE CASE OF THE ASSESSEE IN THE MISCELLANEOUS APPLICATION IS THAT NO NOTICE OF HEARING WAS RECEIVED BY HIM, THEREFORE THE AUTHORISED REPRESENTATIVE, COULD NOT APPEAR ON THE DATE OF HEARING. 3 . WE ARE OF THE VIEW THAT REASONS EXPLAINED BY THE AS SESSEE ARE REASONABLE AND JUSTIFIABLE . THEREFORE, IT WOULD BE IN THE INTEREST OF JUSTICE THAT THE ORDER OF THE TRIBUNAL DT. 30 TH NOVEMBER, 2016, SHOULD BE RECALLED. WE ACCORDINGLY RECALL THE ORDER OF THE TRIBUNAL DT. 30 TH NOVEMBER, 2016 AND THE REGISTRY IS DIRECTED TO FIX THE HEARING ON 23 RD MAY, 2018. AS THE DATE OF HEARING IS ANNOUNCED IN THE OPEN COURT, NO SEPARATE NOTICE WILL BE ISSUE D TO EITHER PARTIES. 4 . IN THE RESULT, THIS M.A. OF THE ASSESSEE IS ALLOWED. KOLKATA, THE 11 TH DAY OF APRIL , 201 8 . SD/ - SD/ - [ ABY T. VARKEY] [ DR. A.L. SAINI ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 11 .0 4 .201 8 {SC SPS} 2 M.A. NO. 25/KOL/2018 A/O I.T.A. NO. 2210/KOL/2013 ASSESSMENT YEAR: 2009 - 10 SHRI KAMAL AGARWAL COPY OF THE ORDER FORWARDED TO: 1. SHRI KAMAL AGARWAL PROP. KAHSI SALES CORPORATION 30 - D, DIAMOND HARBOUR ROAD KOLKATA 700 060 2. ACIT, CIRCLE - 53, KOLKATA 3. CIT(A) - 4. CIT - , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY HEAD OF OFFICE/ D.D.O. ITAT, KOLKATA BENCHES 3 M.A. NO. 25/KOL/2018 A/O I.T.A. NO. 2210/KOL/2013 ASSESSMENT YEAR: 2009 - 10 SHRI KAMAL AGARWAL