Sudip Rungta, Kolkata V. DCIT, Circle - 49, Kolkata , Kolkata

MA 98/KOL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 1944 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2011-2012
• Appeal Filed On: 22-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: C J SINGH SRDR
• Assessee Lawyers: D S DAMLE

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: KOLKATA BEFORE: SHRI P. M. JAGTAP, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER M.A. NO.98/KOL/2019 (A/O. I.T.A NO.2370/KOL/2017) (ASSESSMENT YEAR: 2011-12) SUDIP RUNGTA APPELLANT [PAN:ADDPR2818R] VS DCIT, CIRCLE-49, KOLKATA RESPONDENT FOR THE APPELLANT : SHRI D.S. DAMLE, FCA FOR THE RESPONDENT : SHRI C.J. SINGH, SR. DR, JCIT DATE OF HEARING : 21.06.2019 DATE OF PRONOUNCEMENT : 04.09.2019 ORDER PER SHRI S.S. VISWANETHRA RAVI, JM: BY WAY OF THIS MISCELLANEOUS APPLICATION, THE ASSESSEE PRAYED TO RECALL THE EX PARTE ORDER DATED 22.11.2018 PASSED BY THIS TRIBUNAL IN ITA NO.2370KOL/2017 FOR ASSESSMENT YEAR 2011-12. 2. HEARD BOTH PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. THE CONTENTION OF THE LD. AR IS THAT NO NOTICES WERE RECEIVED BY THE ASSESSEE AS THE ASSESSEE WAS WORKING IN MUMBAI AND THE ADDRESS RECORDED IN THE PROCEEDINGS IS THAT OF RESIDENT ADDRESS SITUATED IN KOLKATA. THE LD. DR DID NOT CONTROVERT THE SAME. ON PERUSAL OF THE APPLICATION FILED BY THE ASSESSEE TAKING INTO CONSIDERATION THE FACTS AND CIRCUMSTANCES, WE DEEM IT PROPER TO RECALL THE EX PARTE ORDER DATED 22.11.2018 PASSED BY THIS TRIBUNAL AND RESTORE THE APPEAL IN ITA NO.2370/KOL/2017 TO THE FILE. THUS THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. SUDIP RUNGTA M.A. NO.98/KOL/2019 2 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 04.09.2019. SD/- SD/- [P. M. JAGTAP] [S.S. VISWANETHRA RAVI] VICE PRESIDENT JUDICIAL MEMBER DATED : 04.09.2019 PLACE : KOLKATA RS, SR.PS COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT SUDIP RUNGTA, P.S. MAGNUM, BLOCK-5, FLAT 5C, VIP ROAD, KOLKATA 700052. 2 RESPONDENT DCIT, CIRCLE-49, KOLKATA. 3 . THE CIT(A), KOLKATA [SENT THROUGH EMAIL] 4. 5. CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA [SENT THROUGH EMAIL] //TRUE COPY// BY ORDER, ASSISTANT REGISTRAR, ITAT, KOLKATA