Samit Sarkar, Howrah V. ACIT, Circle-24, Kolkata, Kolkata

MA 13/KOL/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5732 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-06-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2009-2010
• Appeal Filed On: 10-01-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SALLONG YADEN ADD L
• Assessee Lawyers: ANKIT JALAN
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH : KOLKATA [BEFORE HONBLE SHRI M.BALAGANESH, AM & SHRI S.S. VISWANETHRA RAVI, JM ] M.A.NO.13/KOL/2017 (A/O I.T.A NO. 965/KOL/2016) ASSESSMENT YEAR : 2009-10 SHRI SAMIT SARKAR -VS.- A.C.I.T., CIRCLE -24, KOLKATA KOLKATA [PAN : BIOPS 5762 C] (APPELLANT) (RESPONDENT) FOR THE APPELLANT : SHRI ANKIT JALAN, ADVOCATE FOR THE RESPONDENT : SHRI SALLONG YADEN, ADD L. CIT DATE OF HEARING : 02.06.2017. DATE OF PRONOUNCEMENT : 02.06.2017. ORDER PER M.BALAGANESH, AM 1. BY VIRTUE OF THIS MISCELLANEOUS PETITION PREFERR ED BY THE PETITIONER ASSESSEE, THE PETITIONER SEEKS TO RECALL THE ORDER DATED 29.1 1.2016 PASSED BY THIS TRIBUNAL DISMISSING THE ASSESSEES APPEAL FOR NON PROSECUTIO N AND THE APPEAL SHOULD BE HEARD AFRESH AFTER AFFORDING OPPORTUNITY OF BEING HEARD T O THE ASSESSEE. 2. IT HAS BEEN STATED IN THE MISCELLANEOUS APPLI CATION THAT THE APPEAL WAS FIXED FOR HEARING ON 29.11.2016 AND ON THAT DATE, THE AUTHOR IZED REPRESENTATIVE COULD NOT APPEAR ON BEHALF OF THE ASSESSEE DUE TO SOME UNAVOIDABLE C IRCUMSTANCES AT THE TIME OF HEARING OF THE APPEAL. IT HAS FURTHER BEEN STATED IN THE MI SCELLANEOUS APPLICATION THAT THE ABSENCE OF AUTHORIZED REPRESENTATIVE AT THE TIME OF HEARING WAS DUE TO ASSESSEES ACUTE MENTAL DEPRESSION CAUSED BY HIS ONLY SON AGED 28 YE ARS WHO IS 100% HANDICAPPED(BLIND) WHICH LEAD TO NON COMMUNICATION TO HIS COUNSEL. 2 M.A.NO.13/KOL/2017 A/O ITA NO.965/KOL/2016 SHRI SAMIT SARKAR A.Y.2009-10 2 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND WE AR E OF THE VIEW THAT THE ASSESSEES FAILURE TO APPEAR ON 29.11.2016 WAS OWING TO A REAS ONABLE AND SUFFICIENT CAUSE. ACCORDINGLY ORDER DATED 29;.112016 IS RECALLED AND THE APPEAL IS DIRECTED TO BE FIXED FOR HEARING IN DUE COURSE. 4. IN THE RESULT THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 02.06.2017. SD/- SD/- [S.S.VISWANETHRA RAVI] [M.BALAGANE SH] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 02.06.2017. [RG PS] COPY OF THE ORDER FORWARDED TO: 1.SHRI SAMIT SARKAR, 10/01, RAJU KAPALIC LANE, SAND HYA BAZAR, HOWRAH 711 101. 2. A.C.I.T. CIRCLE-24, KOLKATA. 3. CIT(A)-19, KOLKATA 4. CIT- 21, KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PRIVAT E SECRETARY 3 M.A.NO.13/KOL/2017 A/O ITA NO.965/KOL/2016 SHRI SAMIT SARKAR A.Y.2009-10 3 HEAD OF OFFICE/D.D.O., ITAT KOLKATA BENCHES, KOLKAT A.