Shri NirmalChand Soni, Kolkata V. ACIT, Circle-41, Kolkata, Kolkata

MA 33/KOL/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3254 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-07-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 06-05-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M B SOM
• Assessee Lawyers: M K JAIN F

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH B KOLKATA BEFORE SHRI P.K.BANSAL , ACCOUNTANT MEMBER AND SHRI MAHAVIR SINGH, JUDICIAL M. A NO. 33 /KOL/ 2015 (A/O ITA NO. 1 643 /KOL/201 4 ) ASSESSMENT YEAR: 200 7 - 0 8 SHRI NIRMAL CHAND SONI, 28 BARRACKPORE TRUNK ROAD, KOLKATA 700 002 [ PAN NO.A RLPS 4328 R ] / V/S . AC IT, CIRCLE - 41 , PODDAR COURT, 18, RABINDRA SARANI, KOLKATA 700 001 / APPLI CA NT .. / RESPONDENT M. A NO. 3 4 /KOL/ 2015 (A/O ITA NO. 164 4 /KOL/2014) ASSESSMENT YEAR: 2007 - 08 SHRI SUSHIL CHAND SONI, 28 BARRACKPORE TRUNK ROAD, KOLKATA 700 002 [ PAN NO.A SMPS 0452 Q ] / V/S . ACIT, CIRCLE - 41, PODDAR COURT, 18, RABINDRA SARANI, KOLKATA 700 001 / APPLI CA NT .. / RESPONDENT / BY ASSESSEE SHRI M.K.JAIN, F CA / BY RE V EN UE 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 TH E S E TWO MISCELLANEOUS APPLICATION S, THE ASSESSEE S H AVE REQUESTED FOR RECALLING OF THE TRIBUNAL S ORDER QUA GROUND NO. 2 & 3 PASSED DATED 09 - 0 5 - 201 4 ARISING OUT IN ITA NO.1 643 /KOL/201 4 AND 1644/KOL/2014 . MA NO. 33 - 34 /KOL/2015 NIRMAL CHAND SONI & SUSHIL CHAND SONI V. JC IT , CIR - 41 KOL. PAGE 2 2. AT THE OUTSET LD. COUNSEL FOR THE ASSESSEE STATED THAT THE TRIBUNAL HAS NOT ADJUDICATED GROUND NO S . 2 AND 3 OF THESE APPEALS . WE FIND FROM THE ORDER OF THE TRIBUNAL THAT THESE TWO GROUNDS ARE NOT ADJUDICATED IN BOTH THE APPEALS OF THE ASESSESSEE AND ASSESSEES HAVE RAISED THE GROUNDS . LD. COUNSEL FOR ASSESSEE BROUGHT OUR ATTENTION TO THE FACT THAT AND WE H AVE GONE THROUGH THE GROUNDS OF BOTH THE APPEAL AND SINCE THE GROUND NO. 2 AND 3 ARE NOT ADJUDICATED , WE RECALL GROUND NO S 2 & 3 . HENCE, THE MA FILED BY THE ASSESSEE S ARE ALLOWE D. REGISTRY IS DIRECTED TO FIX THE APPEALS IN DUE COURSE. 3 . IN THE RESULT, M A FILED BY ASSESSEE ARE ALLOWED . ORDER PRONOUNCED IN OPEN COURT ON 03 / 0 7 /201 5 SD/ - SD/ - ( P. K.BANSAL ) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEM BER KOLKATA, *DKP - 03 / 07 /201 5 / COPY OF ORDER FORWARDED TO: - 1 . / APPELLANT - NIRMAL CHAND SONI, 28 BARRACKPORE TRUNK RD. KOLKATA - 02 SUSHIL CHAND SONI, 28 BARACKPORE TRUNK RD. KOLKATA - 02 2 . / RESPONDENT - AC IT, CIRCLE - 41, PODDAR COURT, 18, RABINDRA SARANI, KOL - 69 3 . / CONCERNED CIT KOLKATA 4 . - / CIT (A) KOLKATA 5 . , / DR, ITAT, KOLKATA 6 . / GUARD FILE. BY ORDER/ , /TRUE COPY/ / ,