Shri Madan Lal Sharma , Dimapur V. Income Tax Officer, Ward - 1, Dimapur

MA 9/GTY/2018

AI Insights

The case involves Shri Madan Lal Sharma, the appellant, who filed a Miscellaneous Application against an order passed by the Income Tax Appellate Tribunal on 19.01.2018 concerning the assessment year 2011-12. The appellant contended that he did not receive any notice from the Tribunal regarding the pendency of his case, despite the appeal having been disposed of. The respondent, ITO, Ward-1, Dimapur, opposed the application. The Tribunal, after considering the submissions and the records, including the CPC website prints submitted by the appellant, concluded that the original order was correctly passed and there were no grounds for recall.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 112944 (ITAT-GUWAHATI)
• Duration Of Justice: 4 year(s) 5 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-11-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 16-10-2022
• Assessment Year: 2011-2012
• Appeal Filed On: 24-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

1 MA No. 9/GTY/2018 Shri Madan Lal Sharma AY 2011-12 IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, (VIRTUAL HEARING AT KOLKATA) [BEFORE DR. MANISH BORAD, ACCOUNTANT MEMBER & SHRI SONJOY SARMA, JUDICIAL MEMBER] M.A. No. 9/GTY/2018 (Arising out of ITA No. 63/GTY/2017) Assessment Year: 2011-12 Shri Madan Lal Sharma Khermahal, Circular Road, Dimapur (PAN: AHWPS 0354 A) Vs. ITO, Ward-1, Dimapur Appellant Respondent Date of Hearing 17.10.2022 Date of Pronouncement 24.11.2022 For the Appellant Shri S.P. Bhati, FCA For the Respondent Shri N.T. Sherpa, JCIT ORDER PER SONJOY SARMA, JM: By this Miscellaneous Application, the assessee is sought for recall the order dated 19.01.2018 passed in ITA No. 63/GTY/2017 for A.Y. 2011-12. Before us, the ld. Counsel for the assessee reiterated the statement made in the miscellaneous application stating the above appeal has been disposed off. Since the assessee did not receive any notice from the Tribunal about the pendency of this case. Further he has submitted print out of CPC website generated on 19.10.2016 and another dated 05.03.2018 to substantiate its claim. On the other hand, the ld. DR vehemently opposed the submission made by the ld. AR of the assessee. 2. We have heard rival submission and perusal of the material available on record. The Tribunal vide its order dated 19.01.2018 has decided this appeal with the assistance of amicus curie and decided the same on the issue involved. Further, the Tribunal remanded back the matter to ld. CIT(A) to examine the issue afresh. From the above findings, we 2 MA No. 9/GTY/2018 Shri Madan Lal Sharma AY 2011-12 notice that there is nothing survives to recall the aforesaid order of the Tribunal dated 19.01.2018. We accordingly dismiss the application filed by the assessee. 4. In the result, the appeal of the assessee is dismissed. Order is pronounced in the open court on 24.11.2022 Sd/- Sd/- (Manish Borad) (Sonjoy Sarma) Accountant Member Judicial Member Dated: 24.11.2022 Biswajit, Sr. PS Copy of the order forwarded to: 1. Appellant– Shri Madan Lal Sharma. 2. Respondent – ITO, Ward-1, Dimapur. 3. CIT(A), 4. CIT , 5. DR, ITAT, True Copy By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata