Mojibar Rahaman, Malda V. ITO, WD-2, MALDA, Malda

MA 102/KOL/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4085 (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: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 29-09-2015
• Court: TRIBUNAL

Judgement Text

MA NO.102/KOL/2015 B-AM MOJIBAR RAHAMAN 1 IN THE INCOME TAX APPELLATE TRIBUNAL : BENCH B : KOLKATA BEFORE SHRI N.V VASUDEVAN , JUDICIAL MEMBER, AND SHRI M.BALAGANESH, ACCOUNTANT MEMBER MISC. APPLICATION NO. 102/KOL/2015 [ ARISING OUT OF ITA NO.103/KOL/2013 A.Y 2008-09] MOJIBAR RAHAMAN VS. I.T.O WARD 2, MALDA PAN: AGPPR 5560H [ APPLICANT ] [RESPONDENT] FOR THE APPLICANT : SHRI SUNIL SURANA, FCA, LD.AR FOR THE RESPONDENT : SHRI AMITAVA ROY, JCIT /LD. SR.DR DATE OF HEARING : 19-02-2016 DATE OF PRONOUNCEMENT: 19-02-2016 O R D E R SHRI M.BALAGANESH, AM : THIS IS A MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE AGAINST THE IMPUGNED ORDER OF THE TRIBUNAL PASSED IN ITA NO. 103/KOL/201 3 DATED JUNE 01, 2015 FOR THE ASSESSMENT YEAR 2008-09. 2. SHRI SUNIL SURANA, FCA, LEARNED AR REPRESENTED ON BEHALF OF THE ASSESSEE AND AMITAVA ROY, JCIT/ LEARNED SR.DR REPRESENTED ON BEH ALF OF THE REVENUE. 3. IT WAS THE SUBMISSION BY THE LEARNED AR FOR THE ASSESSEE THAT THE IMPUGNED APPEAL OF THE ASSESSEE WAS POSTED FOR HEARING ON 1 .6.2015 AND THE IMPUGNED EX PARTE ORDER WAS PASSED ON 1.6.2015. THE LD.AR OF THE ASSE SSEE BEFORE US SUBMITTED THAT THE ASSESSEE DID NOT RECEIVE ANY NOTICE FOR SAID HEARI NG OF THE APPEAL AND HENCE THE ASSESSEE COULD NOT APPEAR BEFORE THE TRIBUNAL ON TH E DATE FIXED FOR HEARING I.E. ON 01- 06-2015. THEREFORE, THE TRIBUNAL PASSED AN EXPARTE ORDER ON 01.06.2015. IN VIEW OF MA NO.102/KOL/2015 B-AM MOJIBAR RAHAMAN 2 THE ABOVE, HE PRAYED BEFORE US TO CALL THE SAID E X PARTE ORDER BY ALLOWING THIS MISC. APPLICATION FILED BY THE ASSESSEE. 4. IN REPLY, THE LEARNED JCIT/SR.DR HAS SUBMITTED T HAT THE ORDER HAVING BEEN PASSED BY THE TRIBUNAL ON 01-06-2015 IN ITA NO.103/ KOL/2013 FOR THE A.Y 2008-09 WAS JUSTIFIED. HOWEVER, HE RELIED ON THE IMPUGNED ORDER OF THE TRIBUNAL AND FURTHER SUBMITTED THAT THE MISC. APPLICATION FILED BY THE ASSESSEE WAS LIABLE TO BE DISMISSED. 5. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. WE FIND THAT THE ASSESSEE NEVER RECEIVED ANY NOTICE FOR THE HEARING ON 01.06.2015. NOTICE OF HEARING WAS SERVED ON THE ASS ESSEE ON 11.06.2015 I.E. AFTER THE DATE OF HEARING FIXED ON 01.06.2015 AND THE IMPUGNE D ORDER WAS PASSED ON 01.06.2015. THE LD.AR FOR THE ASSESSEE PRODUCED THE ORIGINAL COPY OF ACKNOWLEDGEMENT OF SERVICE OF NOTICE, WHICH WAS EFF ECTED ON 11.06.2015. WE FIND THAT ONE MORE OPPORTUNITY SHOULD HAVE GIVEN TO THE ASSESSEE TO REPRESENT ITS CASE PROPERLY. AS NOTICE OF HEARING WAS NOT PROPERLY SE RVED UPON THE ASSESSEE, THE ASSESSEE COULD NOT REPRESENT ITS CASE THOROUGHLY. IN THESE CIRCUMSTANCES, WE DEEM IT FIT AND APPROPRIATE TO RECALL THE SAID EX PARTE ORDER DATED 01.06.2015 BY ALLOWING THIS MISC. APPLICATION FILED BY THE ASSESSEE U/S. 254(2) OF T HE ACT. THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING ON 22.04.2016. SINCE BOTH T HE PARTIES ARE INFORMED IN THE BENCH, NO FURTHER NOTICE WILL BE ISSUED. 6. IN THE RESULT, THE MISC. APPLICATION FILED BY TH E ASSESSEES STANDS ALLOWED. THIS ORDER IS PRONOUNCED IN THE OP EN COURT ON 19-02-2016 SD/- SD/- [ N.V.VASUDEVAN ] [ M.BALAGANE SH ] JUDICIAL MEMBER ACCOUNTANT MEMB ER DATED 19/02/2016 MA NO.102/KOL/2015 B-AM MOJIBAR RAHAMAN 3 **PRADIP SPS COPY OF THE ORDER FORWARDED TO : 1. APPLICANT: MOJIBAR RAHAMAN, LOYAITOLA, PANCHANANPUR , P.S KALIACHAK, DIST MALDA- 732 207. 2. RESPONDENT: THE INCOME TAX OFFICER, WARD 2, MALDA, NETAJI COMMERCIAL MARKET, 1 ST FLOOR, MALDA 732 101(WB). 3. THE CIT(A) KOL. 4. THE CIT KOL. 5. DR,ITAT, KOL TRUE COPY TRUE COPY BY ORDER ASSISTANT REGISTRAR, ITAT,KOL