M/s Mamta Bhagat, Kolkata V. I.T.O.,Ward-7(3), Kolkata

MA 47/KOL/2022

AI Insights

This case involves a Miscellaneous Application filed by Smt. Mamta Bhagat against an ex parte order issued by the ITAT, Kolkata, concerning the Assessment Year 2015-16. The application was prompted by the fact that the assessee was not present during the original hearing, which was conducted on 03.08.2022, although the notice for the hearing was served on 04.08.2022. The assessee's counsel argued that the hearing was conducted without her presence, leading to an ex parte decision. The Tribunal, considering the circumstances, decided to recall the earlier order and scheduled a new hearing to ensure justice.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 124664 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-05-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: A
• Next Hearing Date: 16-03-2023
• Assessment Year: 2015-2016
• Appeal Filed On: 08-11-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER MA No.47/Kol/2022 In ITA No.1862/Kol/2019 Assessment Year: 2015-16 Smt. Mamta Bhagat Tower-5, Flat-9B, South City Residence, 375, Prince Anwar Shah Road, Kolkata-700068 (PAN: AEBPB6791C) Vs. Income Tax Officer, Ward- 7(3), Kolkata. (Applicant) (Respondent) Present for: Applicant by : Shri Ravi Tulsiyan, FCA Respondent by : N o n e Date of Hearing : 17.03.2023 Date of Pronouncement : 22.05.2023 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This Misc. application filed by the assessee is against the order of this Tribunal dated 29.09.2022 for AY 2015-16 in ITA No. 1862/Kol/2019. 2. In this Misc. Application assessee has submitted that appeal of the assessee has been disposed of ex parte qua the assessee without hearing the assessee. 3. Ld. Counsel submitted that assessee was served with hearing notice for the appeal on 04.08.2022 wherein the date of hearing was mentioned as 03.08.2022. Later, on visiting the office, it came to the knowledge of the assessee that the case was listed for hearing on 03.08.2022 under the head 2 MANo.47/Kol/2022 Smt. Mamta Bhagat., AY : 2015-16 “LTCG/Share capital issue” in Bench “A” of ITAT, Kolkata and the same was heard on that day itself ex parte qua the assessee. Accordingly, it is prayed before the bench that the said ex parte order qua the assessee be recalled and fixed for fresh hearing to meet the ends of justice. 4. Considering the facts on record, we find it proper to recall the order passed in this case and direct the Registry to list the matter in the normal course of hearing for its appropriate disposal. 5. In the result, Misc. Application of the assessee is allowed as indicated above. Order is pronounced in the open court on 22nd May, 2023. Sd/- Sd/- (Rajpal Yadav) (Girish Agrawal) Vice President Accountant Member Dated: 22nd May, 2023 JD, Sr. P.S. Copy to: 1. The Applicant: 2. The Respondent: 3. CIT(A)- , Kolkata 4. CIT, Kolkata 5. DR, ITAT, Kolkata Bench, Kolkata //True Copy// By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata