Narayan Prasad Agarwala, Uttar Dinajpur V. ITO, WD-1, RAIGANJ, Uttar Dinajpur

MA 101/KOL/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4083 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-02-2016
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 29-09-2015
• Court: TRIBUNAL
• Department Lawyers: AMITAVA ROY

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCHES : A : KOLKATA M.A.NO.101/KOL 2015 IN ITA NO.102 /KOL/2013 ASSESSMENT YEAR:2008-09 NARAYANA PRASAD AGARWALA M G ROAD, RAIGANJ, U.D., 733134 P.A.NO. ACSPA 9150D VS. ITO, W-1, RAIGANJ, SBI BUILDING, KARNOJORA, U.D., PIN-733134 (APPELLANT/APPLICANT) (RESPONDENT/RESPT.) ASSESSEE BY : MR.SUNIL SURANA, FCA DEPARTMENT BY : AMITAVA ROY, JCIT SR.DR. DATE OF HEARING : 19.02.2016 DATE OF PRONOUNCEMENT : 19.02.2016 ORDER PER N.V.VASUDEVAN, JM THIS IS A MISCELLANEOUS APPLICATIONS FILED BY THE ASSESSEE U/S. 254(2) OF THE INCOME-TAX ACT, 1961 PRAYING FOR THE RECALLING OF THE CAPTIONED ORDER OF THE TRIBUNAL PASSED U/S 254(1) OF THE ACT DATED 29.4.20 15. 2. IT HAS BEEN STATED IN THE MISCELLANEOUS PETITION THAT THE ASSESSEE IS A RESIDENT OF RAIGUNJ AND ARRIVED BY TRAIN TO KOLKATA ON 29.4 .2015 TO ATTEND THE HEARING OF THE APPEAL WHICH HAD BEEN FIXED ON THE SAID DATE AL ONG WITH HIS ADVOCATE MR.SANJAY SHARMA. IT HAS BEEN FURTHER SUBMITTED TH AT THE TRAIN ARRIVED AT KOLKATA LATE AND THE ASSESSEE COULD NOT REACH THE OFFICE OF THE TRIBUNAL IN TIME. IT IS OWING TO THE ABOVE CIRCUMSTANCES THERE WAS NO REPRESENTAT ION BY THE ASSESSEE ON M.A.NO.101/KOL/2015 IN ITA NO.102/K/2013-NARAYAN PR ASAD AGARWALA A.Y.2008-09``2 29.4.2015. IT HAS ALSO BEEN CONTENDED THAT THE ASS ESSEE IS SERIOUS IN PURSUING THE APPEAL AND HAS PRAYED FOR RECALLING EXPARTE ORDER. NO SERIOUS OBJECTION WAS TAKEN BY THE LD. DR. 3. HAVING HEARD THE RIVAL SUBMISSIONS AND PERUSE D THE RELEVANT MATERIAL ON RECORD, WE ARE SATISFIED WITH THE REASONABLENESS OF THE CAUSE FOR NOT PUTTING IN APPEARANCE WHEN THE APPEAL WAS CALLED FOR HEARING. WE, THEREFORE, RECALL THE ORDER DATED 29.4.2015. THE APPEAL IS FIXED FOR HEARING O N 22.4.2016. THE DATE OF HEARING WAS ANNOUNCED IN THE OPEN COURT AND IT WAS ALSO INF ORMED THAT NO SEPARATE NOTICE OF HEARING WILL BE SENT TO THE ASSESSEE. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. THE ORDER PRONOUNCED IN THE OPEN COURT ON 19 TH FEBRUARY, 2016. SD/- SD/- DATED, 19.2.2016. RG(PS) COPY FORWARDED TO: APPELLANT RESPONDENT CIT CIT (A) DR, ITAT AR, ITAT, KOLKATA. [M.BALA GANESH] [N.V. VASUDEVAN] ACCOUNTANT MEMBER JUDICIAL MEMBER M.A.NO.101/KOL/2015 IN ITA NO.102/K/2013-NARAYAN PR ASAD AGARWALA A.Y.2008-09``3 DATE 1. DRAFT DICTATED ON (TYPED BY MEMBER) 2. DRAFT PLACED BEFORE THE AUTHOR 3. DRAFT PLACED BEFORE THE OTHER MEMBER 4. APPROVED DRAFT COMES TO THE SR.PS/PS 5. FILE SENT TO THE BENCH CLERK 6. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 7. DATE ON WHICH FILE GOES TO THE AR 8. DATE OF DISPATCH OF ORDER.