The Jute Corporation of India Limited, Kolkata V. DCIT, Circle-1, Kolkata, Kolkata

MA 72/KOL/2017

• Counselvise Citation: [2017] 123 COUNSELVISE.COM (IT) 5577 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-11-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2009-2010
• Appeal Filed On: 04-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARINDAM BHATTACHARJEE
• Assessee Lawyers: BISWAJIT SYAM

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C, BENCH KOLKATA BEFORE SHRI A. T. VARKEY, JM & DR. A.L.SAINI, AM M.A NO.72/KOL/2017 (ARISING OUT OF I.T.A NO.277/KOL/2013) ( / ASSESSMENT YEAR: 2009-10) THE JUTE CORPORATION OF INDIA HUDCO BUILDING, 15N, NELIE SENGUPTA SARANI, KOLKATA -700 087. VS. A.C.I.T, CIRCLE-46, KOLKATA ./ ./PAN/GIR NO. : AABCT 8820 B (APPELLANT) .. (RESPONDENT) APPELLANT BY : SHRI BISWAJIT SYAM, FCA RESPONDENT BY : SHRI ARINDAM BHATTACHARJEE, ADDL. CIT, SR. DR / DATE OF HEARING : 15/09/2017 /DATE OF PRONOUNCEMENT : 29/11/2017 / 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) AS CREPT IN THE ORDER OF THE TRIBUNAL DATED 04.01.2017. IN THIS MISCELLANEOUS APPLICATION, IT HAS BEEN POINTED OUT THAT THE ASSESSEE COULD NOT APPEAR ON 04.01.2017 WHEN THE APPEAL WAS CALLED FOR HEARING BECAUSE OF MISCOMMUNICATION IN HEARING OF ADJOURNED DATE IN THE COURT. THE ASSESSEE HEARD THE DATE OF HEARING AS ON 05.01.2017 INSTEAD OF 04.01.2017. THEREFORE, THE ASSESSEE SUBMITTED THAT THE MATTER IS SIMPLY A CASE OF MISCOMMUNICATION AND NOT A CASE OF WILLFUL ABSENCE BEFORE COURT. THE JUTE CORPORATION OF INDIA M.A NO.72/KOL/2017 (ARISING OUT OF I.T.A NO.277/KOL/2013) ASSESSMENT YEAR: 2009-10 PAGE | 2 ACCEPTING THE STAND TAKEN BY THE ASSESSEE IN THE MISCELLANEOUS APPLICATION, WE RECALL THE ORDER DATED 04.01.2017 AND THE REGISTRY IS DIRECTED TO FIX THE MATTER FOR HEARING IN DUE COURSE. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 29/11/2017. SD/- (A. T. VARKEY) SD/- (DR. A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /KOLKATA; DATED 29/11/2017 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 THE JUTE CORPORATION OF INDIA 2. / THE RESPONDENT- A.C.I.T, CIRCLE-46, KOLKATA 3. ( ) / THE CIT(A), :KOLKATA. 4. / CIT 5. , , / DR, ITAT, KOLKATA 6. / GUARD FILE.