Sri Anup Kumar Bhalotia , Kolkata V. ITO, Ward - 30(2), Kolkata , Kolkata

MA 12/KOL/2019

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 0022 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 21-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Bonafide belief

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA SMC BENCH, KOLKATA (BEFORE SRI S.S. GODARA, JUDICIAL MEMBER) M.A. NO. 12/KOL/2019 A/O ITA NO. 1584/KOL/2018 ASSESSMENT YEAR: 2012-13 SHRI ANUP KUMAR BHALOTIA...................................................................APPELLANT C/O, R. B. SINGH (ADVOCATE) 11, CROOKED LANE 1 ST FLOOR ROOM NO. 7 KOLKATA 700 069 [PAN : ADUPB 4544 K] VS. INCOME TAX OFFICER, WARD-30(2), KOLKATA.............................................................RESPONDENT APPEARANCES BY: SHRI SUBASH AGARWAL, ADVOCATE, APPEARED ON BEHALF OF THE ASSESSEE. SHRI ROBIN CHOUDHURY, DCIT SR. D/R. APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : FEBRUARY 15 TH , 2019 DATE OF PRONOUNCING THE ORDER : MARCH 22 ND , 2019 ORDER PER S.S. GODARA, JM :- BY VIRTUE OF THIS MISCELLANEOUS APPLICATION THE ASSESSEE SEEKS TO RECALL THE ORDER OF THIS TRIBUNAL DT. 06/11/2018. THE LD. COUNSEL FOR THE ASSESSEE SUBMITS THAT THE APPEAL FILED BY THE ASSESSEE IN I.T.A. NO. 1584/KOL/2018 FOR THE ASSESSMENT YEAR 2012- 13 WAS FILED BEFORE THIS TRIBUNAL ON 24/07/2018 AND THE DATE OF HEARING WAS GIVEN ON THE SAME DATE. THE ASSESSEE FAILED TO NOTICE THE DATE OF HEARING PROVIDED ON THE SAME DATE AS HE WAS UNDER THE BONAFIDE BELIEF THAT A SEPARATE NOTICE FOR HEARING WOULD BE ISSUED BY THE ITAT INTIMATING THE DATE OF HEARING. UNDER SUCH CIRCUMSTANCES, THE LD. COUNSEL FOR THE ASSESSEE FAILED TO APPEAR BEFORE THIS TRIBUNAL. ON THE DATE OF HEARING THAT WAS 06/11/2018, THE APPEAL WAS DISMISSED FOR NON-PROSECUTION. HENCE THE LD. COUNSEL FOR THE ASSESSEE PRAYS FOR RECALL OF THE EX-PARTE ORDER OF THE ITAT DT. 06/11/2018. 2. AFTER HEARING THE LD. COUNSEL FOR THE ASSESSEE, I FIND THAT THE ASSESSEE FAILED TO APPEAR FOR HEARING OF THE APPEAL ON 06/11/2018 UNDER BONAFIDE CIRCUMSTANCES. THE LD. D/R DID NOT OPPOSE TO THE RECALLING OF THIS ORDER. HENCE I RECALL THIS ORDER OF THE ITAT DT. 2 M.A. NO. 12/KOL/2019 A/O ITA NO. 1584/KOL/2018 ASSESSMENT YEAR: 2012-13 SHRI ANUP KUMAR BHALOTIA 06/11/2018. THE APPEAL IS FIXED FOR HEARING ON 26/03/2019. AS THE DATE OF HEARING IS PRONOUNCED IN THE OPEN COURT NO SEPARATE NOTICE OF HEARING SHALL FOLLOW. 3. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. KOLKATA, THE 22 ND DAY OF MARCH, 2019. SD/- [ S.S. GODARA ] JUDICIAL MEMBER DATED : 22.03.2019 {SC SPS} COPY OF THE ORDER FORWARDED TO: 1. SHRI ANUP KUMAR BHALOTIA C/O, R. B. SINGH (ADVOCATE) 11, CROOKED LANE 1 ST FLOOR ROOM NO. 7 KOLKATA 700 069 2. INCOME TAX OFFICER, WARD-30(2), KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES