Imtiaz Hossain Sareng, Howrah V. ITO, Ward 46(2), Kolkata, Kolkata

MA 128/KOL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 5440 (ITAT-KOLKATA)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-08-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2009-2010
• Appeal Filed On: 27-05-2019
• Court: TRIBUNAL

Judgement Text

1 MA NO. 128/KOL/2019 IMTIAZ HOSSAIN SARENG, AY- 2009 -10 , C , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA ( ) . . , . ' # $% % , '( ) [BEFORE SHRI A. T. VARKEY, JM & DR. A. L. SAINI, A M] MA NO. 128/KOL/2019 IN I.T.A. NO. 861/KOL/2017 ASSESSMENT YEAR: 2009-10 IMTIAZ HOSSAIN SARENG (PAN: BAVPS7373A) VS. INCOME-TAX OFFICER, WD-46(2), KOLKATA. APPLICANT RESPONDENT DATE OF HEARING 09.08.2019 DATE OF PRONOUNCEMENT 21.08.2019 FOR THE APPLICANT SHRI ANKIT JALAN, CA FOR THE RESPONDENT SHRI BAIJ NATH SINGH, JCIT, SR. DR ORDER PER SHRI A.T.VARKEY, JM THIS MISC. APPLICATION HAS BEEN FILED BY THE ASSESS EE AGAINST THE EX PARTE ORDER PASSED BY THE TRIBUNAL DATED 03.04.2019 IN ITA NO. 861/KOL/2017 FOR AY 2009-10. 2. AT THE OUTSET ITSELF, WE NOTE THAT THIS IS AN EX PARTE ORDER PASSED BY THE TRIBUNAL IN THIS MATTER ON 03.04.2019. AT THE TIME OF HEARING, LD. AR FOR THE ASSESSEE SUBMITTED THAT ON THE DATE OF HEARING THE LD. AR OF THE ASSESSEE C OULD NOT APPEAR BEFORE THE BENCH SINCE THE ASSESSEE HAD NOT BEEN SERVED ANY NOTICE OF HEAR ING. THEREFORE, HE PRAYED BEFORE THE BENCH TO RECALL THE TRIBUNALS ORDER PASSED EX PART E ON 03.04.2019 FOR HEARING ON MERITS. SINCE THERE IS REASONABLE CAUSE FOR THE LD. AR OF T HE ASSESSEE NOT TO APPEAR BEFORE US ON THE DATE FIXED FOR HEARING, WE ARE INCLINED TO RECA LL OUR ORDER PASSED ON 03.04.2019 DISMISSING THE APPEAL FOR NON APPEARANCE OF THE LD. AR OF THE ASSESSEE. REGISTRY IS DIRECTED TO FIX THE APPEAL IN NORMAL COURSE. 3. IN THE RESULT, MISC. APPLICATION OF ASSESSEE IS ALLOWED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 21ST AUGUS T, 2019. SD/- SD/- (DR. A. L. SAINI) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 21ST AUGUST, 2019 JD.(SR.P.S.) 2 MA NO. 128/KOL/2019 IMTIAZ HOSSAIN SARENG, AY- 2009 -10 COPY OF THE ORDER FORWARDED TO: 1. APPELLANT SHRI IMTIAZ HOSSAIN SARENG, VILL-KHA JURI, P.O. BURIKHALI, BAURIA, PS ULUBERIA, HOWRAH-711310. 2 RESPONDENT ITO, WARD-46(2), KOLKATA. 3. 4. CIT(A)-14, KOLKATA (SENT THROUGH E-MAIL) CIT- , KOLKATA. 5. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR