Mr Susanta Biswas, Kolkata V. ITO, WD-50(4), KOLKATA, Kolkata

MA 26/KOL/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3253 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-07-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 09-04-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH A KOLKATA BEFORE SHRI P.K.BANSAL , ACCOUNTANT MEMBER AND SHRI MAHAVIR SINGH, JUDICIAL M. A NO. 26 /KOL/ 2015 (A/O ITA NO. 1338/KOL/2012) ASSESSMENT YEAR: 2006 - 07 MR. SUSANTA BISWAS [ PAN NO.AGEPB 805 D ] / V/S . ITO, WARD - 50(4),KOLKATA / APPLI CA NT .. / RESPONDENT / BY APPLICANT SHRI H.S. BHATTACHARJEE, CA / BY RESPONDENT SHRI M.B. SOM, JCIT, SR - DR / DATE OF HEARING 03 - 07 - 2015 / DATE OF PRONOUNCEMENT 03 - 07 - 2015 / O R D E R PER MAHAVIR SINGH , JUDICIAL M EMBER : - BY WAY OF THIS MISCELLANEOUS APPLICATION THE ASSESSEE HAS REQUESTED FOR RECALLING OF THE TRIBUNAL S ORDER PASSED DATED 23 - 01 - 2015 ARISING OUT IN ITA NO.1338/KOL/2012. 2. WE FIND THAT TRIBUNAL HAS DECIDED THE MATTER BY APPLYING THE DECISION OF THIS TRIBUNAL IN THE CASE OF CIT V. MULTIPLAN INDIA LTD. (38 ITD 320 (DEL). WE FIND THE CAUSE GIVEN BY THE ASSESSEE IS REASONABLE AND HENCE WE RECALL THE ORDER OF THE TRIBUNAL AND REGISTRY IS DIRECTED TO RE - FIX THE APPEAL IN NORMAL COURSE. 3 . IN THE RESUL T, MA FILED BY ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 03 / 0 7 /201 5 ( P. K.BANSAL ) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEM BER DKP - 03 / 07 /201 5 MA NO.26/KOL/2015 SUSANTA BISWAS V. ITO WD - 50(4) KOL. PAGE 2 / COPY OF ORDER FORWARDED TO: - 1 . / APPELLANT - SUSANTA BISWAS, PRIYADARSHINI APARTMENT (INDRADEEP HOPUSING COMPLEX), BLOCK - B, FL.NO. GD, 111/A, DUM DUM ROAD, KOLKATA - 700 074 2 . / RESPONDENT - ITO, WARD - 50(4), KOLKATA 3 . / CONCERNED CIT KOLKATA 4 . - / CIT (A) KOLKATA 5 . , / DR, ITAT, KOLKATA 6 . / GUARD FILE. BY ORDER/ , /TRUE COPY/ / ,