Sudip Rungta v. DCIT, Circle-49, Kolkata
[Citation -2019-LL-0904-55]

Citation 2019-LL-0904-55
Appellant Name Sudip Rungta
Respondent Name DCIT, Circle-49, Kolkata
Court ITAT-Kolkata
Relevant Act Income-tax
Date of Order 04/09/2019
Assessment Year 2011-12
Judgment View Judgment
Keyword Tags recalling order • ex-parte order • non-receipt of notice
Bot Summary: Heard both parties and perused the material available on record. 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. 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. In the result, the Miscellaneous Application of the assessee is allowed. Order pronounced in the open court on 04.09.2019.


IN 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 Appellant : Shri D.S. Damle, FCA For 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, assessee prayed to recall 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 material available on record. contention of ld. AR is that no notices were received by assessee as assessee was working in Mumbai and address recorded in proceedings is that of resident address situated in Kolkata. ld. DR did not controvert same. On perusal of application filed by assessee taking into consideration facts and circumstances, we deem it proper to recall ex parte order dated 22.11.2018 passed by this Tribunal and restore appeal in ITA No.2370/Kol/2017 to file. Thus Miscellaneous Application filed by assessee is allowed. 1 Sudip Rungta M.A. No.98/Kol/2019 3. In result, Miscellaneous Application of assessee is allowed. Order pronounced in 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 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. CIT(A), Kolkata [sent through email] 4. CIT , Kolkata 5. DR, Kolkata Benches, Kolkata[sent through email] //True Copy// By order, Assistant Registrar, ITAT, Kolkata 2 Sudip Rungta v. DCIT, Circle-49, Kolkata
Report Error