Sitara Begum, Howrah V. ACIT, CIR-1, HOOGHLY, Hooghly

MA 124/KOL/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4529 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-07-2016
• Appeal Filed By: Assessee
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 01-12-2015
• Court: TRIBUNAL
• Department Lawyers: SALLONG YADEN ADD L
• Assessee Lawyers: ANIKESH BANERJEE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : KOLKATA [BEFORE HONBLE SRI N.V.VASUDEVAN, JM & SHRI WASE EM AHMED, AM] M.A.NO.124/KOL/2015 (A/O I.T.A NO. 405/KOL/2013) ASSESSMENT YEAR : 2007-0 8 SITARA BEGUM -VS.- A.C.I.T., CIRCLE-1, HOOGHLY. HOOGHLY. [PAN : AVBPB 4420 D] (APPELLANT) (RESPONDENT) FOR THE APPELLANT : SHRI ANIKESH BANER JEE, AR FOR THE RESPONDENT : SHRI SALLONG YADEN, ADD L.CIT DATE OF HEARING : 15.07.2016. DATE OF PRONOUNCEMENT : 15.07.2016. 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 OF THE ORDER DATED 11.9.2015 WHEREBY THE APPEAL OF THE ASSESSEE WAS DISMISSED BY THE TRI BUNAL FOR NON-PROSECUTION. 2. THE ABOVE APPEAL WAS LISTED FOR HEARING ON 1 1.9.2015. WHEN THE APPEAL WAS CALLED FOR HEARING IT WAS NOTICED BY THE BENCH THAT THE NO TICE OF HEARING SENT TO THE ASSESSEE AT THE ADDRESS GIVEN BY THE ASSESSEE IN FORM NO.36 WAS RETURNED UN-SERVED BY THE POSTAL AUTHORITIES WITH THE POSTAL ENDORSEMENT LEFT WITHO UT INSTRUCTIONS. IN SUCH CIRCUMSTANCES, THE TRIBUNAL PROCEEDED TO DISMISS TH E APPEAL FOR NON PROSECUTION. IT HAS BEEN STATED IN THE MISCELLANEOUS APPLICATION THAT T HE ASSESSEE IS A CANCER PATIENT AND LIVES ALONE WITH A SERVANT MAID. IT HAS ALSO BEEN S TATED THAT SHE GETS ADMITTED FOR MEDICAL TREATMENT IN HOSPITALS AT REGULAR INTERVALS . IT IS DUE TO THIS REASON THAT THE NOTICE SENT BY THE TRIBUNAL HAS BEEN RETURNED WITH THE POS TAL ENDORSEMENT LEFT WITHOUT 2 M.A.NO.124/KOL/2015IN ITA NO.405/KOL/2013 SITARA BEGUM A.YR.2007-08 2 INSTRUCTIONS. IT HAS FURTHER BEEN MENTIONED THAT THE ASSESSEE IS INTERESTED IN PROSECUTING THE APPEAL AND THEREFORE THE EX-PARTE O RDER BE RECALLED. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND ARE SATISFIED THAT THE FAILURE OF THE ASSESSEE TO APPEAR BEFORE THE TRIBUNAL ON 11.9.2015 WAS OWING TO REASONABLE AND SUFFICIENT CAUSE. HENCE, THE EX-PARTE ORDER DATED 11.9.2015 IS RECALLED AND THE APPEAL IS DIRECTED TO BE FIXED FOR HEARING ON 4.8.2016. IT W AS ALSO INFORMED THAT NO SEPARATE NOTICE OF HEARING FOR THE HEARING FOR 4.8.2016 WOUL D BE SENT TO THE ASSESSEE AS THE DATE OF HEARING WAS ANNOUNCED IN THE OPEN COURT IN THE P RESENCE OF THE PARTIES. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATIO N IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON 15.07.2016. SD/- SD/- [WASEEM AHMED] [ N.V.VASUDEVAN ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 15.07.2016. [RG PS] COPY OF THE ORDER FORWARDED TO: 1. SITARA BEGUM, 74K, G.T.ROAD, DHARSA, HINDMOTOR, HOOGHLY. 2. A.C.I.T., CIRCLE-1, HOOGHLY.. 3. CIT(A)-XXXVI, KOLKATA. 4. CIT-XX, KOLKAT A. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSTT.REGISTRAR, ITAT, KOLKATA BENCHES 3 M.A.NO.124/KOL/2015IN ITA NO.405/KOL/2013 SITARA BEGUM A.YR.2007-08 3