Milind Gupta, Bhubaneswar V. ITO, Ward-5(2), Bhubaneswar

MA 03/CTK/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 4163 (ITAT-CUTTACK)
• Duration Of Justice: 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 01-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: GOUTAM KUMAR SAHOO
• Section: 201

Judgement Text

, . . , , IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, CUTTACK , BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER MISCELLANEOUS APPLICATION NO. 0 3 / CTK /20 1 9 ( ARISING OUT OF ITA NO.3 8 2 /CTK/2017 ( / ASSESSMENT YEAR :20 1 3 - 201 4 ) MILLIND GUPTA , N - 2/160, IRC VILLAGE, NAYAPALLI, BHUBANESWAR VS. ITO, WARD - 5( 2 ), BHUBANESWAR ./ ./ PAN/GIR NO. : AAACU 8353 P ( / AP PELLANT ) .. ( / RESPONDENT ) /AS SESSEE BY : SHRI GOUTAM KUMAR SAHOO , AR /REVENUE BY : SHRI SUBHENDU DUTTA , D R / DATE OF HEARING : 13 / 0 3 /201 9 / DATE OF PRONOUNCEMENT 13 / 03 /201 9 / O R D E R TH IS MISCELLANEOUS APPLICATION HAS BEEN FILED BY THE ASSESSEE SEEKING RESTORATION OF THE ORDER OF TRIBUNAL DATED 22.01.2019 , PASSED IN ITA NO. 38 2 /CTK/ 2017 FOR A.Y.201 3 - 201 4 IN THE CASE OF MILLIND GUPTA VS. ITO (HEREINAFTER TRIBUNAL ORDER) . 2. I HAVE HEARD ARGUMENTS OF BOTH THE SIDES. L D. AR SUBMITTED THAT DUE TO SUDDEN DEMISE OF ONE OF THE MEMBER OF OFFICE OF THE COUNSEL, HE COULD NOT APPEAR BEFORE T HE BENCH ON THE DATE FIXED FOR HEARING , RESULTING INTO DISMISSAL OF APPEAL OF THE ASSESSEE BY THE TRIBUNAL FOR NON - APPEARANCE AND PRAYED FOR RESTORATION OF THE APPEAL TO ITS ORIGINAL NUMBER. LD. DR, ON THE OTHER HAND, AGREED TO THE ABOVE CONTENTION OF LD. AR. M.A. NO. 0 3 /CTK/201 9 2 3. ON CAREFUL PERUSAL OF THE TRIBUNAL ORDER, I OBSERVE THAT THE TRIBUNAL HAS DISMISSED THE APPEAL OF THE ASSESSEE FOR NON - APPEARANCE. HOWEVER, CONSIDERING THE SUBMISSIONS OF THE LD. AR FOR NON - APPEARANCE BEFORE THE BENCH ON THE DATE FIXED FOR HEARING , I ALLOW THIS MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE AND THE ORDER PASSED BY THE TRIBUNAL DATED 2 2.01.2019 IN ITA NO.38 2 /CTK/2017 IS RESTORED TO ITS ORIGINAL NUMBER. THE R E GISTRY IS DIRECTED TO LIST THE CASE ON 11.04.2019. AS THE SAID DATE OF HEARING IS INFORMED TO BOTH THE PARTIES IN THE OPEN COURT , THE REFORE, NO FURTHER NOTICE IS REQUIRED TO BE SERVED ON THE PARTIES. 4 . IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. O RDER PRONOUNCED IN THE OPEN COURT ON THIS 13 / 03 / 201 9 . SD/ - ( CHANDRA MOHAN GARG ) / JUDICIAL MEMBER CUTTACK ; DATED 13 /03/2019 . . /PKM , S R.P.S. / COPY OF THE ORDER FORWARDED TO : / BY ORDER, ( SENIOR PRIVATE SECRETARY ) , / ITAT, CUTTACK 1. / THE APPELLANT - . MILLIND GUPTA , N - 2/160, IRC VILLAGE, NAYAPALLI, BHUBANESWAR 2. / THE RESPONDENT - ITO, WARD - 5( 2 ), BHUBANESWAR 3. ( ) / THE CIT(A), 4. / CIT 5. , , / DR, ITAT, CUTTACK 6. / GUARD FILE. / /TRUE COPY//