Sk. Qumru Alam, Kolkata V. ITO, Ward - 32(2), Kolkata, Kolkata

MA 13/KOL/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6176 (ITAT-KOLKATA)
• Duration Of Justice: 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-03-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2002-2003
• Appeal Filed On: 28-02-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : KOLKATA ( ) . . , , . . , ) [BEFORE HONBLE SRI B.R.MITTAL, JM & HONBLE SRI B. K. HALDAR, AM] M.A. NO. 13/KOL./2011 ( / IN I.T.A NO. 475/KOL/2009) !' !' !' !' #$ #$ #$ #$ / ASSESSMENT YEAR : 2002-2003 SK. QUMRU ALAM, KOLKATA -VS.- INCOME TAX OFFICER, WARD-32(2), KOLKATA (PAN : ACXPA 09006 G) (APPLICANT ) (RESPONDENT ) FOR THE APPLICANT : SHRI A.B. MAITR A, A.R. FOR THE RESPONDENT : SHRI P. KOLHE, D.R. % / ORDER PER SHRI B. R. MITTAL, JUDICIAL MEMBER/ . . , :- BY THIS MISCELLANEOUS APPLICATION UNDER SECTION 25 4(2) OF THE INCOME TAX ACT, THE ASSESSEE HAS PRAYED TO RE-CALL THE EX-PARTE ORDER P ASSED BY THE TRIBUNAL DATED 08.02.2010 IN ITA NO. 475/KOL./2009 FOR ASSESSMENT YEAR 2002-03 O N THE GROUND THAT THE ASSESSEES REPRESENTATIVE COULD NOT BE PRESENT ON THE DATE FIX ED FOR HEARING AS HE WAS NOT WELL. THE ASSESSEE HAS ALSO FILED AN AFFIDAVIT TO SUBSTANTIAT E THE ABOVE FACTS. 2. AT THE TIME OF HEARING, THE LD. AUTHORIZED REPRE SENTATIVE OF THE ASSESSEE REITERATED THE ABOVE FACTS AND ALSO FILED A COPY OF MEDICAL CERTIF ICATE. THE LD. DEPARTMENTAL REPRESENTATIVE HAS NOT DISPUTED THE ABOVE CONTENTION OF THE ASSESS EE. 3. CONSIDERING THE CONTENTS OF THE APPLICATION FILE D BY THE ASSESSEE AND THE SUBMISSIONS OF THE LD. REPRESENTATIVES OF THE PARTIES, WE ARE SATI SFIED THAT THE NON-APPEARANCE ON BEHALF OF THE ASSESSEE ON THE DATE FIXED FOR WAS DUE TO A REASONA BLE CAUSE. HENCE, WE, IN THE INTEREST OF JUSTICE RE-CALL OUR EX-PARTE ORDER DATED 08.02.2010 AND DIRECT THE REGISTRY TO FIX THE APPEAL M.A. NO. 13-KOL.-2011 (IN ITA NO.475/KOL./2009) 2 BEFORE C BENCH ON 09.05.2011 . THE ABOVE DATE WAS FIXED IN THE OPEN COURT AND HE NCE, IT WAS MADE CLEAR THAT NO NOTICE WILL BE SENT FIXING T HE DATE OF HEARING OF APPEAL. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 18.03. 2011. SD/- SD/- [B.K.HALDAR / . . ] [ B.R. MITTAL / . . ] ACCOUNTANT MEMBER/ JUDICIAL MEMBER/ DATED : 18/ 03/ 2011 COPY OF THE ORDER FORWARDED TO: 1. SK. QUMRU ALAM, 23, MARQUIS STREEET, KOLKATA-16, 2 ITO, WARD-32(2), KOLKATA 3. CIT(A)- ,KOLKATA 4. CIT, KOLKATA- 5. DR, KOLKATA BENCHES, KOLKATA (TRUE COPY) BY ORDER ASSISTANT REGISTRAR, I.T.A.T., KOLKATA LAHA, SR. P.S.