Shyamili Bera, Purba Medinipur V. JCIT, Range- Haldia, Purba Medinipur

MA 128/KOL/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6100 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-01-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 24-07-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARINDAM BHATTACHARJEE CITSR
• Assessee Lawyers: GAUTAM GHOSH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : KOLKATA [BEFORE HONBLE SRI N.V.VASUDEVAN, JM & SHRI M.BA LAGANESH, AM] M.A.NO.128/KOL/2017 (A/O I.T.A NO1797/KOL/2014) ASSESSMENT YEAR : 2005-06 SHYAMALI BERA -VS.- J.C.I.T., RANGE, PURBA MEDINIPUR HALDIA. [PAN : ADVPB 8825 H] (APPELLANT) (RESPONDENT) FOR THE APPELLANT : SHRI GAUTAM GHOSH, AR FOR THE RESPONDENT : SHRI.ARINDAM BHATTACHARJ EE, ADDL.CIT,SR.DR DATE OF HEARING : 12.01.2018. DATE OF PRONOUNCEMENT : 12.01.2018 ORDER PER N.V.VASUDEVAN, JM THIS IS A MISCELLANEOUS APPLICATION FILED BY THE A SSESSEE U/S 254 (2) OF THE INCOME TAX ACT, 1961 (ACT), PRAYING FOR RECALLING OF THE ORDER DATED 29.05.2017 DISMISSING THE APPEAL OF THE ASSESSEE FOR NON PROSE CUTION. 2. THE APPEAL WAS LISTED FOR HEARING ON 29.05.2 017. ON 29.05.2017 THE TRIBUNAL NOTICED THAT DESPITE THE FACT THAT THE APPEAL OF TH E ASSESSEE WAS ADJOURNED TO 29.05.2017 AT THE REQUEST OF THE ASSESSEE, NONE APPEARED ON BE HALF OF THE ASSESSEE WHEN THE APPEAL WAS CALLED FOR HEARING. THE TRIBUNAL THEREFORE DISM ISSED THE APPEAL OF THE ASSESSEE FOR NON PROSECUTION. IN THIS MISCELLANEOUS APPLICATION THE ASSESSEE HAS SUBMITTED THAT SHRI K.L.BHOWMIK, ADVOCATE, WHO IS THE AUTHORIZED REPRES ENTATIVE OF THE ASSESSEE FELL SICK AND COULD NOT ATTEND THE HEARING. THE ADVOCATE LATE R DIED. THE ASSESSEE CAME TO KNOW ABOUT THE NON REPRESENTATION AND DEATH OF THE ADVOC ATE AT A LATER POINT OF TIME, WHEN THE ORDER DISMISSING THE APPEAL OF THE ASSESSEE FOR NON PROSECUTION WAS RECEIVED BY THE ASSESSEE ON 13.06.2017. THEREAFTER THE ASSESSEE HA S FILED THIS MISCELLANEOUS APPLICATION. 2 M.A.NO.128/KOL/2017 (A/O ITA NO1797/KOL/2014) SHYAMALI BERA A.YR..2005-06 2 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND WE ARE S ATISFIED THAT NON APPEARANCE OF THE ASSESSEE ON 29.05.2017 WHEN THE APPEAL WAS CALL ED FOR HEARING, WAS DUE TO REASONABLE AND SUFFICIENT CAUSE. HENCE THE ORDER D ATED 29.05.2017 IS RECALLED. THE APPEAL IS DIRECTED TO BE FIXED FOR HEARING ON 05.0 3..2018. THE DATE OF HEARING WAS ANNOUNCED IN THE OPEN COURT AND HENCE NO NOTICE OF HEARING WOULD BE SENT TO THE PARTIES. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON 12.01.2018. SD/- SD/- [M.BALAGANESH] [ N.V.VASUDEVAN ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 12.01.2018. [RG SR.PS] COPY OF THE ORDER FORWARDED TO: 1.SHYAMALI BERA, VILL.NARKELDA, P.O.DAKSHIN NARKELD A, DIST. PURBA MEDINIPUR, PIN : 721648. 2. J.C.I.T., RANGE, HALDIA. 3. CIT(A)-XXXIII, KOLKATA 4. C.I.T.- XVIII , KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PR IVATE SECRETARY HEAD OF OFFICE/D.D.O., I.T.A.T., KOLKATA BENCHE S 3 M.A.NO.128/KOL/2017 (A/O ITA NO1797/KOL/2014) SHYAMALI BERA A.YR..2005-06 3