Sri Sukumar Das, Kolkata V. CIT, KOLKATA -V, KOLKATA, Kolkata

MA 72/KOL/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 4632 (ITAT-KOLKATA)
• Duration Of Justice: 10 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-02-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 29-01-2021
• Assessment Year: 2007-2008
• Appeal Filed On: 12-03-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANRA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH C, KOLKATA VIRTUAL HEARING [BEFORE SHRI J. SUDHAKAR REDDY, HONBLE ACCOUNTANT MEMBER & SHRI SANJAY GARG, HONBLE JUDICIAL MEMBER] M.A. NO. 72/KOL/2020 (A/O. ITA NO. 522 /KOL/2015) ASSESSMENT YEAR: 2007-08 SRI SUMITRO DAS.....................APPELLANT [LEGAL HEIR OF SUKUMAR DAS] 65B, LINTON STREET KOLKATA- 700 014 [PAN : AGGPD 1946 A] COMMISSIONER OF INCOME TAX, KOLKATA V...............................RESPONDENT APPEARANCES BY: NONE, APPEARED ON BEHALF OF THE ASSESSEE. SHRI JAYANTA KHANRA, JCIT, D/R. APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : FEBRUARY 5 TH , 2021 DATE OF PRONOUNCING THE ORDER : FEBRUARY 10 TH , 2021 O R D E R PER J. SUDHAKAR REDDY, AM :- BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE SEEKS TO RECALL THE ORDER OF THIS TRIBUNAL DT. 22/11/2019 IN ITA NO. 522/KOL/2015, ON THE GROUND THAT THIS IS AN EX-PARTE ORDER PASSED AGAINST A DEAD PERSON. 2. AFTER PERUSING THE PETITION, WE FIND THAT A MISTAKE APPARENT ON RECORD, HAS CREPT INTO THE ORDER OF THIS TRIBUNAL DT. 22/11/2019, AS IT WAS PASSED ON A DEAD PERSON, THOUGH, THE LEGAL HEIR OF THE ASSESSEE HAD FILED AN APPLICATION FOR BEING BROUGHT ON RECORD. UNDER THESE CIRCUMSTANCES, WE RECALL THE IMPUGNED ORDER DT. 22/11/2019. THE REGISTRY IS DIRECTED TO BRING ON RECORD, THE LEGAL HEIR OF THE ASSESSEE SHRI SUMITRO DAS AND POST THE CASE FOR FRESH HEARING, IN DUE COURSE. THE REGISTRY IS FURTHER DIRECTED TO ISSUE NOTICE OF HEARING TO THE LEGAL HEIR SHRI SUMITRO DAS. 3. IN THE RESULT, THIS MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. KOLKATA, THE 10 TH DAY OF FEBRUARY, 2021 SD/- SD/- [SANJAY GARG] [ J. SUDHAKAR REDDY ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 10.02.2021 {SC SPS} 2 M.A. NO. 72/KOL/2020 (A/O. ITA NO. 522 /KOL/2015) ASSESSMENT YEAR: 2007-08 SRI SUMITRO DAS [LEGAL HEIR OF SUKUMAR DAS] COPY OF THE ORDER FORWARDED TO: 1. SRI SUMITRO DAS [LEGAL HEIR OF SUKUMAR DAS] 65B, LINTON STREET KOLKATA- 700 014 2. COMMISSIONER OF INCOME TAX, KOLKATA V 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES