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

MA 04/CTK/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 4164 (ITAT-CUTTACK)
• Duration Of Justice: 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-03-2019
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 11-03-2019
• Result in Favour of: Revenue
• 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. 04 / CTK /20 1 9 ( ARISING OUT OF ITA NO.3 83 /CTK/2017 ( / ASSESSMENT YEAR :20 1 4 - 2015 ) MILLIND GUPTA , N - 2/160, IRC VILLAGE, NAYAPALLI, BHUBANESWAR VS. ITO, WARD - 5( 2 ), BHUBANESWAR ./ ./ PAN/GIR NO. : AAACU 8353 P ( / APPELLANT ) .. ( / 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. 383 /CTK/2017 FOR A.Y.201 4 - 2015 IN THE CASE OF MILLIND GUPTA VS. ITO (HEREINAFTER TRIBUNAL ORDER) . 2. I HAVE HEARD ARGUMENTS OF BOTH THE SIDES. LD. AR SUBMITTED THAT DUE TO SUDDEN DEMISE OF ONE OF THE MEMBER OF OFFICE OF THE COUNSEL, HE COULD NOT APPEAR BEFORE THE BENCH ON THE DATE FIXED FOR HEARING, RESULTING INTO DISMISSAL OF APPEAL OF THE ASSESSEE BY THE TRIB UNAL 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. 04 /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 DATE D 22.01.2019 IN ITA NO.383/CTK/2017 IS RESTORED TO ITS ORIGINAL NUMBER. THE REGISTRY 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, THEREFORE, 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//