Income Tax Appellate Tribunal - Kolkata
Smt. Sushma Tandon, Kolkata vs Ito, Ward - 45(2), Kolkata, Kolkata on 20 April, 2018
IN THE INCOME TAX APPELLATE TRIBUNAL "D", BENCH KOLKATA
BEFORE SHRI S. S. VISWANETHRA RAVI, JM & DR. A.L.SAINI, AM
M.A No.27/Kol/2018
(Arising out of I.T.A No.308/Kol/2014)
( िनधारण वष / Assessment Year: 2003-04)
Smt. Susuma Tandon Vs. I.T.O, Ward-45(2), Kolkata
C/o. R.C. Mechandise Pvt. Ltd.. 3, Government Place, Kolkata
166, M. G. Road, - 700 001.
Kolkata - 700 007.
थायी ले खा सं . /जीआइआर सं . /PAN/GIR No. : ACYPT 6306 N
(APPELLANT) .. (RESPONDENT)
Appellant by : Shri M. L. Rawat, FCA
Respondent by : Shri Saurabh Kumar, Addl. CIT(DR)
सुनवाई क तारीख / Date of Hearing : 13/04/2018
घोषणा क तारीख/Date of Pronouncement : 20/04/2018
आदेश / 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 24.08.2017.
2. The case of the assessee in this Miscellaneous Application is that wife of the AR of the assessee was ill and was hospitalized. The AR of the assessee was very busy in the treatment of his wife and unfortunately, his wife died on 11th October, 2017, assessee submitted the death certificate of his wife. Hence, the AR of the assessee could not attend the hearing dated 24.08.2017 and it is beyond the control of the assessee.
3. We are of the view that, in the facts and circumstances of the case, there is a mistake apparent on the 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 24.08.2017 should be recalled. Accordingly, we recall the M .A No . 2 7 /K ol / 2 0 1 8 Smt. Susuma Tandon Asse s sm en t Ye a r: 2 0 0 3 - 0 4 order dated 24.08.2017 and also direct the Registry to fix the matter for hearing on 04.06.2018. Since, the date of hearing has pronounced in the open court, hence, no separate notice for hearing would be sent.
4. In the result, the Miscellaneous Application of the assessee is allowed.
Order pronounced in the open court on this 20/04/2018.
Sd/- Sd/-
(S. S. VISWANETHRA RAVI) (A. L. SAINI)
याियक सद य / JUDICIAL MEMBER लेखा सद य / ACCOUNTANT MEMBER
कोलकाता /Kolkata;
दनांक Dated 20/04/2018
RS, SPS
आदेश क ितिलिप अ िे षत/Copy of the Order forwarded to :
1. अपीलाथ / The Appellant - Smt. Susuma Tandon
2. यथ / The Respondent- I. T .O , W ard-4 5( 2) , K o lk ata
3. आयकर आयु (अपील) / The CIT(A), :Kolkata.
4. आयकर आयु / CIT
5. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, कोलकाता / DR, ITAT, Kolkata
6. गाड फाईल / Guard file.
स यािपत ित //True Copy// By Order Senior Private Secretary, Head of Office/D.D.O, I.T.A.T, Kolkata Benches, Kolkata.
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