Shri Dilip Kundu, Kolkata V. ACIT, Circle - 50, KOLKATA, Kolkata

MA 83/KOL/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 4778 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-10-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 11-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARINDAM BHATTACHARJEE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A, BENCH KOLKATA BEFORE SHRI A. T. VARKEY, JM & DR. A.L.SAINI, AM M.A NO.83/KOL/2018 (ARISING OUT OF I.T.A NO.363/KOL/2016) ( / ASSESSMENT YEAR: 2009-10) SHRI DILIP KUNDU 1, PANNAJHIL, NOAPARA, BARRACKPORE ROAD, BARASAT, KOLKATA 700 125. VS. ACIT, CIRCLE-50, KOLKATA UTTARAPAN COMPLEX, ULTADANGA, KOLKAA 700 050. ./ ./PAN/GIR NO. : AGXPK 0593 K (APPELLANT) .. (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI ARINDAM BHATTACHARJEE, ADDL. CIT, DR / DATE OF HEARING : 20/07/2018 /DATE OF PRONOUNCEMENT :10/10/2018 / 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) HAS CREPT IN THE ORDER OF THE TRIBUNAL DATED 10.04.2018. 2. THE CASE OF THE ASSESSEE IN THIS MISCELLANEOUS APPLICATION IS THAT ON THE DATE OF HEARING DATED 10.04.2018, THE ASSESSEE COULD NOT ATTEND THE HEARING AS THE NOTICE OF HEARING WAS NOT SERVED ON THE ASSESSEE. THEREFORE, NEITHER ASSESSEE NOR THE AUTHORIZED REPRESENTATIVE COULD ATTEND THE HEARING BEFORE THE TRIBUNAL. THE COUNSEL FOR THE ASSESSEE HAS REITERATED THE FACTS AS STATED IN THE MISCELLANEOUS APPLICATION. 3. WE HAVE PERUSED OUR LOG BOOK FOR HEARING DATED 10.04.2018 AND WE FIND THAT THE FACTS NARRATED IN THE SAID MISCELLANEOUS APPLICATION ARE CORRECT. WE ARE OF THE VIEW THAT IN THE FACTS AND CIRCUMSTANCES OF THE CASE, THERE IS A MISTAKE APPARENT ON THE SHRI DILIP KUNDU M.A NO.83 /KOL/2018 ASSESSMENT YEAR: 2009-10 PAGE | 2 BASIS OF THE RECORD OF THE TRIBUNAL. WE ALSO OF THE VIEW THAT IT WOULD BE IN THE INTEREST OF JUSTICE THAT THE ORDER OF THE TRIBUNAL DATED 10.04.2018 SHOULD BE RECALLED. 4. ACCORDINGLY, WE RECALL THE ORDER DATED 10.04.2018 AND ALSO DIRECT THE REGISTRY TO FIX THE MATTER FOR HEARING IN DUE COURSE. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 10/10/2018. SD/- (A. T. VARKEY) SD/- (A. L. SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /KOLKATA; DATED 10/10/2018 RS, SR.PS / 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 SHRI DILIP KUNDU 2. / THE RESPONDENT- ACIT, CIRCLE-50, KOLKATA 3. ( ) / THE CIT(A), :KOLKATA. 4. / CIT 5. , , / DR, ITAT, KOLKATA 6. / GUARD FILE.