Asit Kumar Saha, Kolkata V. D.C.I.T Cir - 40,kolkata, Kolkata

MA 41/KOL/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1656 (ITAT-KOLKATA)
• Duration Of Justice: 9 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-02-2014
• Appeal Filed By: Assessee
• Bench Allotted: B
• Assessment Year: 2002-2003
• Appeal Filed On: 01-05-2013
• Court: TRIBUNAL

Judgement Text

, B , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOL KATA () BEFORE , /AND . . . . ' '' ''# '#'# '#, $% ) [BEFORE SHRI MAHAVIR SINGH, JM & SHRI ABRAHAM P. GEORGE, AM] $& $& $& $& ' ' ' ' /M. A. NO. 41/KOL/2013 IN ' ' ' ' /IN I.T.A NO. 773/KOL/2012 &( )* &( )* &( )* &( )*/ // / ASSESSMENT YEAR: 2002-03 ASHIT KUMAR SAHA VS. DEPUTY COMMISSIONER OF INC OME-TAX, (PAN:AKTPS6723P) CIRCLE-40, KOLKATA. ( $ /APPLICANT ) (,-.// RESPONDENT ) DATE OF HEARING: 07.02.2014 DATE OF PRONOUNCEMENT: 07.02.2014 $ 0 1 $ /FOR THE APPLICANT: SHRI MIRAJ D. SHAH, FCA ,-./ 0 1 $ /FOR THE RESPONDENT: SHRI RAJENDRA PRASAD, JCIT, SR . DR $2 / ORDER PER MAHAVIR SINGH, JM/ , : THROUGH THIS MISC. APPLICATION ASSESSEE/APPLICANT H AS REQUESTED FOR RECALLING THE TIBUNALS ORDER DATED 14.02.2013. 2. AT THE OUTSET, LD. COUNSEL FOR THE ASSESSEE STAT ED THAT THE APPEAL OF ASSESSEE IS DISMISSED FOR THE ONLY REASON THAT ASSESSEES APPEAL IS DEFEC TIVE AS THE GROUNDS RAISED BEFORE TRIBUNAL IS ARISING OUT OF THE ASSESSMENT ORDER AND NOT AGAINST THE ORDER OF CIT(A). NOW ASSESSEE HAS FILED REVISED GROUNDS OF APPEAL. HENCE, WE RECALL THE ORD ER OF TRIBUNAL PASSED ON 14.02.2013 AND DIRECT THE REGISTRY TO FIX THIS APPEAL IN REGULAR C OURSE. 3. IN THE RESULT, THE ASSESSEES MISC. APPLICATION STANDS ALLOWED. 4. ORDER IS PRONOUNCED IN THE OPEN COURT . SD/- SD/- . . . . ' '' ''# '#'# '# , $% , (ABRAHAM P. GEORGE) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER ( 3% 3% 3% 3%) )) ) DATED : 7 TH FEBRUARY, 2014 45 &6' 7 JD.(SR.P.S.) $2 0 , 8$ )9- COPY OF THE ORDER FORWARDED TO: 1 . $ /APPLICANT SHRI ASHIT KUMAR SAHA, P-129, CIT ROA D, SCHEME-VIM, KOLKATA-54. 2 ,-./ / RESPONDENT DCIT, CIRCLE-40, KOLKATA. 3 . 2& ( )/ THE CIT(A) , KOLKATA 4. 2& CIT, KOLKATA 5 . ?@ ,& / DR, KOLKATA BENCHES, KOLKATA - ,/ TRUE COPY, $2&A/ BY ORDER, ' /ASSTT. REGISTRAR .