Special Land Acquistion Officer, Purba Medinipur V. JCIT, R-59(TDS), KOLKATA, Kolkata

MA 71/KOL/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 2857 (ITAT-KOLKATA)
• Duration Of Justice: 8 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-11-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 11-03-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RANU BISWAS
• Assessee Lawyers: N O N E
• Keywords: TDS
• Section: 254(2)

Judgement Text

M.A. NOS. 70 & 71/KOL/2020 (IN ITA NOS. 1032 & 1256/KOL/2016) ASSESSMENT YEAR: 2011-2012 SPL. LAND ACQUISITION OFFICER 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA C BENCH, KOLKATA [VIRTUAL COURT HEARING] BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER & SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER M.A. NOS. 70 & 71/KOL/2020 (IN I.T.A. NOS. 1032 & 1256/KOL/2016) ASSESSMENT YEAR: 2011-2012 SPECIAL LAND ACQUISITION OFFICER,.................. ......................... APPLICANT TAMLUK, PURBA MEDINIPUR-721636 [PANGIR NO.:CALSI5547A] -VS.- INCOME TAX OFFICER,................................ .................................... RESPONDENT WARD-TDS, HALDIA APPEARANCES BY: N O N E, APPEARED ON BEHALF OF THE ASSESSEE SMT. RANU BISWAS, ADDL. CIT , APPEARED ON BEHALF OF THE REVENUE DATE OF CONCLUDING THE HEARING : NOVEMBER 20, 2020 DATE OF PRONOUNCING THE ORDER : NOVEMBER 25, 2020 O R D E R PER SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER :- THESE TWO ASSESSEES MISCELLANEOUS APPLICATIONS FI LED UNDER SECTION 254(2) OF THE INCOME TAX ACT, 1961; IN SHORT THE A CT SEEK TO RE- CALL/RECTIFY THE TRIBUNALS COMMON ORDER DATED 08.0 2.2019 DISMISSING BOTH THE MAIN APPEALS ITA NOS. 1032 & 1256/KOL/2016 FOR NON- PROSECUTION ON THE GROUND OF ITS NON-APPEARANCE. HEARD THE LD. D.R. NONE APPEARS AT THE ASSESSEES B EHEST. CASE FILE PERUSED. 2. IN LIGHT OF THE ASSESSEES FACTUAL AVERMENTS, WE NOTICE THAT THE ASSESSEE IS A PUBLIC AUTHORITY FUNCTIONING UNDER TH E GOVERNMENT OF WEST M.A. NOS. 70 & 71/KOL/2020 (IN ITA NOS. 1032 & 1256/KOL/2016) ASSESSMENT YEAR: 2011-2012 SPL. LAND ACQUISITION OFFICER 2 BENGAL AND DISCHARGES PUBLIC FUNCTION WHO HAD NOT R ECEIVED ANY HEARING NOTICE. ALL THESE FACTUAL AVERMENTS HAVE GONE UN-RE BUTTED FROM THE REVENUE SIDE SINCE THERE IS NO MATERIAL ON RECORD I NDICATING ACTUAL SERVICE OF NOTICE OF HEARING ON 05.02.2019, I.E. THE DATE O F MAIN CASE WAS FIXED. 3. THE LD. D.R. INVITED OUR ATTENTION TO THE FACT T HAT THE ASSESSEES INSTANT MISCELLANEOUS APPLICATIONS SUFFER FROM IDEN TICAL 197 DAYS DELAY AND NO CONDONATION PETITION HAS BEEN FILED. WE FIND NO MERIT IN THE REVENUES TECHNICAL STAND SINCE THIS TRIBUNALS DEC ISION IN MAA TARA AGRO INDUSTRIES (M.A. NO. 179/KOL/2018 ORDER DATED 21 ST DECEMBER, 2018) TAKING NOTE OF OM PRAKASH JUDGMENT U/S ITO (2018) 9 4 TAXMANN.COM 394 (DELHI) THAT AN EX-PARTE ORDER UNDER RULE 24 DISMIS SING IN ASSESSEES MAIN APPEAL ON THE GROUND OF NON-APPEARANCE OF ASSE SSEE COULD BE RECALLED EVEN AFTER THE STATUTORY PERIOD OF SIX MON THS UNDER SECTION 254(2). WE ACCORDINGLY RECALL OUR COMMON ORDER DATE D 08.02.2019 AND DIRECT THE REGISTRY TO FIX THE CORRESPONDING MAIN A PPEALS IN DUE COURSE AFTER PRIOR INTIMATION TO THE PARTIES AT THEIR RESP ECTIVE ADDRESSES. 4. THESE TWO ASSESSEES MISCELLANEOUS APPLICATIONS 70 & 71/KOL/2020 ARE ALLOWED IN THE ABOVE TERMS. ORDER PRONOUNCED IN THE OPEN COURT ON NOVEMBER 25, 2020. SD/- SD/- (J. SUDHAKAR REDDY) (SATBEER SINGH GODAR A) ACCOUNTANT MEMBER JUDICIAL MEMBER KOLKATA, THE 25 TH DAY OF NOVEMBER, 2020 COPIES TO : (1) SPECIAL LAND ACQUISITION OFFICER, TAMLUK, PURBA MEDINIPUR-721636 (2) INCOME TAX OFFICER, WARD-TDS, HALDIA (3) COMMISSIONER OF INCOME TAX (APPEALS)-24. KOLKAT A; (4) COMMISSIONER OF INCOME TAX- , (5) THE DEPARTMENTAL REPRESENTATIVE M.A. NOS. 70 & 71/KOL/2020 (IN ITA NOS. 1032 & 1256/KOL/2016) ASSESSMENT YEAR: 2011-2012 SPL. LAND ACQUISITION OFFICER 3 (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.