Anjali Nayak, Purba Medinipur V. ITO, Ward 27(2), Haldia, Purba Medinipur

MA 121/KOL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 8459 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 21-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reason to believe

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH SMC, KOLKATA [BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT, KZ] M.A. NO. 121/KOL/2019 (A/O, ITA NO. 451/KOL/2017) ASSESSMENT YEAR: 2012-13 SMT. ANJALI NAYAK...............................................................................................................APPELLANT TALGACHARI, RAMNAGAR, CONTAI, PURBA MEDINIPUR 721 602. [PAN: AEFPN 4461 D] ITO, WARD 27(2), HALDIA, PURBA MEDINIPUR.....................RESPONDENT BASUDEBPUR, P.O. KHANJAN CHAK, HALDIA, PURBA MEDINIPUR 721 602. APPEARANCES BY: SHRI SAMIR SHARMA, FCA APPEARING ON BEHALF OF THE ASSESSEE. NONE APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : JULY 12, 2019 DATE OF PRONOUNCING THE ORDER : JULY 12, 2019 ORDER BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE TRIBUNALS ORDER DATED APRIL 22, 2019 PASSED EX-PARTE DISMISSING THE APPEAL OF THE ASSESSEE BEING ITA NO. 451/KOL/2017 FOR NON-PROSECUTION ON THE FOLLOWING GROUNDS: WITH DUE HONOUR OF YOUR REFERRED ORDER, MY HUMBLE SUBMISSION IS THAT I AM A SMALL BUSINESSMAN OF DISTANT PLACE, DO BUSINESS UNDER PROPRIETOR STATUS. EVENTUALLY, I HAD NOT OBTAINED MY HEARING DATE NOTICE AS FIXED ON 25.04.2019 FOR MY ORDERED CASE, WHICH HAD BARRED ME FROM ATTAINING YOUR OFFICE IN A TIMELY MANNER ON THAT DAY. MOREOVER, I GOT YOUR DECISIVE ORDER DATED 25.04.2019 ON 05.05.2019. SO, FROM ALL ABOVE, I HAVE REASON TO BELIEVE THAT I AM NOT FORTUNATE ENOUGH TO GET THE JUST AN USUAL OPPORTUNITY TO PLACE MY LOGICAL STATEMENTS IN FAVOUR OF MY CASE. 2. KEEPING IN VIEW THE REASON GIVEN BY THE ASSESSEE, I AM SATISFIED THAT THERE WAS A SUFFICIENT CAUSE FOR THE NON-APPEARANCE OF THE ASSESSEE WHEN ITS APPEAL WAS CALLED FOR HEARING ON APRIL 22, 2019. I, 2 MA NO. 121/KOL/2019 ASSESSMENT YEAR: 2012-13 SMT. ANJALI NAYAK THEREFORE, RECALL THE TRIBUNALS ORDER DATED APRIL 22, 2019 (SUPRA) PASSED EX-PARTE KEEPING IN VIEW THE PROVISO TO RULE 24 OF THE APPELLATE TRIBUNAL RULES, 1963 AND RESTORE THE APPEAL OF THE ASSESSEE TO ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO FIX THE SAID APPEAL FOR HEARING AFRESH BEFORE THE REGULAR BENCH ON 30.07.2019 AS ANNOUNCED IN THE OPEN COURT. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 12 TH JULY, 2019. SD/- (P.M. JAGTAP) VICE PRESIDENT DATED: 12/07/2019 BISWAJIT, SR. PS COPY OF ORDER FORWARDED TO: 1. SMT. ANJALI NAYAK, TALGACHARI, RAMNAGAR, CONTAI, PURBA MEDINIPUR 721 441. 2. ITO, WARD-27(2), HALDIA, BASUDEBPUR, KHANJAN CHAK, PURBA MEDINIPUR 721 602. 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY, BY ORDER, ASSISTANT REGISTRAR / H.O.O. ITAT, KOLKATA