Smt. Sushma Tandon, Kolkata V. ITO, Ward - 45(2), Kolkata, Kolkata

MA 27/KOL/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6434 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-04-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2003-2004
• Appeal Filed On: 26-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAURABH KUMAR
• Assessee Lawyers: M L RAWAT

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D, BENCH KOLKATA BEFORE SHRI S. S. VISWANETHRA RAVI, JM & DR. A.L.SAINI, AM M.A NO.27/KOL/2018 (ARISING OUT OF I.T.A NO.308/KOL/2014) ( / ASSESSMENT YEAR: 2003-04) SMT. SUSUMA TANDON C/O. R.C. MECHANDISE PVT. LTD.. 166, M. G. ROAD, KOLKATA 700 007. VS. I.T.O , WARD - 45(2 ), KOLKATA 3, GOVERNMENT PLACE, KOLKATA 700 001. ./ ./PAN/GIR NO. : ACYPT 6306 N (APPELLANT) .. (RESPONDENT) APPELLANT BY : SHRI M. L. RAWAT, FCA RESPONDENT BY : SHRI SAURABH KUMAR, ADDL. CIT(DR) / DATE OF HEARING : 13/04/2018 /DATE OF PRONOUNCEMENT : 20/04/2018 / O R D E R PER DR. ARJUN LAL SAINI, AM: BY WAY OF CAPTIONED APPLICATION, THE ASSESSEE HAS SOUGHT TO POINT OUT THAT A MISTAKE APPARENT FROM RECORD WITHIN THE MEANING OF SECTION 254(2) OF THE INCOME TAX ACT, 1961(IN SHORT THE ACT) HAS CREPT IN THE ORDER OF THE TRIBUNAL DATED 24.08.2017. 2. THE CASE OF THE ASSESSEE IN THIS MISCELLANEOUS APPLICATION IS THAT WIFE OF THE AR OF THE ASSESSEE WAS ILL AND WAS HOSPITALIZED. THE AR OF THE ASSESSEE WAS VERY BUSY IN THE TREATMENT OF HIS WIFE AND UNFORTUNATELY, HIS WIFE DIED ON 11 TH OCTOBER, 2017, ASSESSEE SUBMITTED THE DEATH CERTIFICATE OF HIS WIFE. HENCE, THE AR OF THE ASSESSEE COULD NOT ATTEND THE HEARING DATED 24.08.2017 AND IT IS BEYOND THE CONTROL OF THE ASSESSEE. 3. WE ARE OF THE VIEW THAT, IN THE FACTS AND CIRCUMSTANCES OF THE CASE, THERE IS A MISTAKE APPARENT ON THE BASIS OF THE RECORD OF THE TRIBUNAL. WE ALSO OF THE VIEW THAT IT WOULD BE IN THE INTEREST OF JUSTICE THAT THE ORDER OF THE TRIBUNAL DATED 24.08.2017 SHOULD BE RECALLED. ACCORDINGLY, WE RECALL THE M.A NO.27/KOL/2018 SMT. SUSUMA TANDON ASSESSMENT YEAR: 2003-04 PAGE | 2 ORDER DATED 24.08.2017 AND ALSO DIRECT THE REGISTRY TO FIX THE MATTER FOR HEARING ON 04.06.2018. SINCE, THE DATE OF HEARING HAS PRONOUNCED IN THE OPEN COURT, HENCE, NO SEPARATE NOTICE FOR HEARING WOULD BE SENT. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 20/04/2018. SD/- (S. S. VISWANETHRA RAVI) SD/- (A. L. SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /KOLKATA; DATED 20/04/2018 RS, SPS / COPY OF THE ORDER FORWARDED TO : //TRUE COPY// BY ORDER SENIOR PRIVATE SECRETARY, HEAD OF OFFICE/D.D.O, I.T.A.T, KOLKATA BENCHES, KOLKATA . 1. / THE APPELLANT SMT. SUSUMA TANDON 2. / THE RESPONDENT- I.T.O, WARD-45(2), KOLKATA 3. ( ) / THE CIT(A), :KOLKATA. 4. / CIT 5. , , / DR, ITAT, KOLKATA 6. / GUARD FILE.