Abdar Rahaman Mondal, North 24 Parganas V. ITO, Ward -49(1), Kolkata, Kolkata

MA 78/KOL/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7553 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-01-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 08-09-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : KOLKATA ( ) . . , . . . . !' # !' # !' # !' # , , ) [BEFORE SRI S.V. MEHROTRA, A.M. & SRI N. VIJAYA KU MARAN, J.M.] M.A. NO. 78/KOL./2011 ( $ $ $ $ / IN I.T.A NO. 1435/KOL/2010) ASSESSMENT YEAR : 2006-2007 ABDAR RAHAMAN MONDAL, 24-PARGANAS (NORTH) -VS.-INCO ME TAX OFFICER, WARD-49(1), KOLKATA (PAN : AKSPM 1027 B) ( APPLICANT ) ( RESPONDENT ) FOR THE APPLICANT : SHRI R.K. BAUL, A.R. FOR THE RESPONDENT : SHRI R.K. SAHA, D.R. # % & ' # % & ' # % & ' # % & ' /DATE OF HEARING : 06.01.2012 () & ' () & ' () & ' () & ' /DATE OF PRONOUNCEMENT : 06.01.2012 * / ORDER PER SHRI S.V. MEHROTRA, ACCOUNTANT MEMBER/ . . , :- THE ASSESSEE HAS FILED THIS MISCELLANEOUS APPLICAT ION FOR RECTIFICATION OF CERTAIN MISTAKES ALLEGEDLY HAVING BEEN CREPT IN THE ORDER O F TRIBUNAL DATED 11.07.2011. THE ASSESSEES APPEAL WAS DISMISSED FOR NON-PROSECUTION ON 11.07.2 011. IT IS STATED THAT THE ASSESSEE HAD NOT RECEIVED ANY NOTICE OF HEARING OF APPEAL FOR 11.07. 2011 AND, THEREFORE, NONE COULD APPEAR ON THE DATE OF HEARING. 2. WE HAVE CONSIDERED THE SUBMISSIONS OF BOTH THE P ARTIES AND PERUSED THE RECORDS OF THE CASE. SINCE THE NOTICE OF HEARING WAS NOT SERVED ON ASSESSEE, THEREFORE, KEEPING IN VIEW OF THE PRINCIPLES OF NATURAL JUSTICE, WE RE-CALL OUR ORDER DATED 11.07.2011 FOR DECIDING THE APPEAL AFRESH AND DIRECT THE REGISTRY TO FIX THE APPEAL ON 03.05.2012 AS PRONOUNCED IN THE OPEN COURT ON CONCLUSION OF HEARING. NO SEPARATE NOTICE WILL B E SENT TO PARTIES FIXING THE DATE OF HEARING OF APPEAL. 3. IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 06/ 01 /2012. # + , * 06/01/2012. SD/- SD/- [N. VIJAYA KUMARAN / . . . . !' # !' # !' # !' # ] [S.V. MEHROTRA/ ( . . )] JUDICIAL MEMBER/ ACCOUNTANT MEMBER/ DATED : 06/ 01/ 2012 M.A. 78-KOL.-2011 (ITA NO.1435/KOL./2010) 2 COPY OF THE ORDER FORWARDED TO: 1. ABDAR RAHAMAN MONDAL, VILL. & P.O. MALANCHA, P.S. M INAKHA, 24- PARGANAS (NORTH) 2 ITO, WARD-49(1), 169, A.J.C. BOSE ROAD, KOLKATA, 3. COMMISSIONER OF INCOME-TAX (APPEALS)- , KOLKATA 4. CIT- , KOLKATA 5. DR, KOLKATA BENCHES, KOLKATA (TRUE COPY) BY ORDER ASSISTANT REGISTRAR, I.T.A.T., KOLKATA LAHA, SR. P.S.