2018 (6) TMI 1828 - AT - Income Tax

Miscellaneous applications seeking to recall the order passed by this Tribunal 2019 (10) TMI 1549 - ITAT KOLKATA wherein this Tribunal had dismissed the appeals of revenue for want of grounds of appeal - HELD THAT - The revenue had filed grounds of appeal before us and both the parties on verification of records considered that these grounds of appeal were duly approved by the Pr. CIT even before filing of appeals of Tribunal. Since this fact remains undisputed and in view of the fact that the grounds filed by the revenue are before us , we are now inclined to recall the orders passed by us. Accordingly, the miscellaneous applications of the revenue are allowed. The registry is directed to fix for hearing on 31.07.2018 and both the parties are informed in the open court about the scheduled date of hearing and no fresh notices would follow.

Summary

The Appellate Tribunal ITAT Kolkata allowed the revenue's miscellaneous applications to recall an order where the appeals were dismissed for want of grounds of appeal. The grounds of appeal were found to be duly approved by the Pr. CIT before filing the appeals. The orders were recalled, and a hearing was scheduled for 31.07.2018.