Shree Calcutta Gujarati Samaj, Kolkata V. ITO(Exemp)-II, Kolkata, Kolkata

MA 103/KOL/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5905 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 3 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-11-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 28-07-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DAVID Z CHOUNGTHU

Judgement Text

M.A.NO.103/KOL/2016 SHREE CALCUTTA GUJARTI SAMAJ A. Y.2008-09 1 IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH B KOL KATA [BEFORE HONBLE SHRI N.V.VASUDEVAN, JM & SHRI M.B ALAGANESH, AM ] M.A.NO.103/KOL/2016 (A/O ITA NO.2298/KOL/2013) ASSESSMENT YEAR : 2008-09 SHREE CALCUTTA GUJARATI SAMAJ -VERSUS- I.T.O. (EXEMPTION)-II KOLKATA KOLKATA (PAN: AABTS 5465 L) (APPELLANT) (RESPONDENT) FOR THE APPELLANT: SHRI SUBASH AGARWAL, ADVOCAT E FOR THE RESPONDENT: SHRI DAVID Z.CHOUNGTHU, ADDL. C IT(DR) DATE OF HEARING : 10.11.2017. DATE OF PRONOUNCEMENT : 10.11.2017. ORDER PER N.V.VASUDEVAN, JM: THIS IS A MISCELLANEOUS APPLICATION FILED BY THE AS SESSEE U/S 254(2) OF THE INCOME TAX ACT, 1961 (ACT) PRAYING FOR RECALLING TH E ORDER DATED 24.05.2016 PASSED BY THE TRIBUNAL DISMISSING THE APPEAL OF THE ASSESS EE FOR NON PROSECUTION. 2. THE TRIBUNAL DISMISSED THE APPEAL OF THE ASSESSE E FOR THE REASON THAT ON 21.04.2016 THE APPEAL WAS LISTED FOR HEARING AND ON THAT DAY AT THE REQUEST OF THE ASSESSEE THE APPEAL WAS ADJOURNED TO 24.05.2016. H OWEVER, ON 24.05.2016 NONE APPEARED ON BEHALF OF THE ASSESSEE NOR AN APPLICATI ON FOR AN ADJOURNMENT HAD BEEN FILED ON BEHALF OF THE ASSESSEE. IN THESE CIRCUMSTA NCES THE TRIBUNAL HELD THAT THE ASSESSEE WAS NOT INTERESTED IN PROSECUTING THE APPE AL AND ACCORDINGLY DISMISSED THE APPEAL OF THE ASSESSEE FOR NON PROSECUTION. 3. IN THIS MISCELLANEOUS APPLICATION IT HAS BEEN ST ATED THAT THE ASSESSEE WAS UNDER THE BONAFIDE IMPRESSION THAT A FRESH NOTICE OF HEAR ING FOR THE HEARING ON 24.05.2016 WOULD BE SENT TO THE ASSESSEE AND SINCE NO SUCH NOT ICE WAS RECEIVED NONE APPEARED ON BEHALF OF THE ASSESSEE ON 24.05.2016. M.A.NO.103/KOL/2016 SHREE CALCUTTA GUJARTI SAMAJ A. Y.2008-09 2 4. WE HAVE HEARD THE RIVAL SUBMISSIONS AND ARE OF T HE VIEW THAT THE REASON ASSIGNED BY THE ASSESSEE FOR NON-APPEARANCE ON 24.0 5.2016 WOULD BE REASONABLE AND SUFFICIENT CAUSE. ACCORDINGLY ORDER DATED 24.05.201 6 IS RECALLED AND THE APPEAL IS DIRECTED TO BE FIXED ON 16.12.2016. THE DATE OF HE ARING WAS ANNOUNCED IN THE OPEN COURT. HENCE NO SEPARATE NOTICE WILL BE ISSUED TO T HE PARTIES. 5. IN THE RESULT THE MISCELLANEOUS APPLICATION OF T HE ASSESSEE IS ALLOWED. O RDER PRONOUNCED IN THE COURT ON 10.11.2017. SD/- SD/- [M.BALAGANESH] [ N.V.VASUDEVAN ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 10.11.2017. [RG SR.PS] COPY OF THE ORDER FORWARDED TO: 1.SHREE CALCUTTA GUJARATI SAMAJ, 14, MADHAV CHATTER JEE LANE, KOLKATA-700020. 2.I.T.O.(EXEMPTION)-II, KOLKATA. 3. C.I.T.(A)- XIV, KOLKATA 4. C.I.T (E XEMPTION),, KOLKATA 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER, SENIOR PRIVATE SECRETARY HEAD OF OFFICE/D.D.O, ITAT KOLKATA BENCHES