Mr. Madan Mohan Mandal, Nadia V. ACIT, Circle - 42, Kolkata , Kolkata

MA 131/KOL/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 2561 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-11-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 19-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ROBIN CHOUDHUR Y
• Assessee Lawyers: S M SURANA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH A, KOLKATA [BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT & SHRI A.T. VARKEY, JM] M.A. NO. 131/KOL/2018 (A/O, ITA NO. 1143/KOL/2016) ASSESSMENT YEAR: 2011-12 MR. MADAN MOHAN MONDAL.......................................................................................APPELLANT S/O KRISHNA PADA MONDAL, SATYAKI APARTMENT, FLAT 3B, 96/1, DUM DUM ROAD, KOLKATA 700 074. [PAN: AGLPM 3936 C] ACIT CIRCLE 42 KOLKATA.......................................RESPONDENT PODDAR COURT, 18, RABINDRA SARANI, KOLKATA 700 001. APPEARANCES BY: SHRI S.M. SURANA, ADVOCATE APPEARING ON BEHALF OF THE ASSESSEE. SHRI ROBIN CHOUDHURY, ADDL. CIT APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : NOVEMBER 02, 2018 DATE OF PRONOUNCING THE ORDER : NOVEMBER 02, 2018 ORDER PER P.M. JAGTAP, VICE-PRESIDENT BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE TRIBUNALS ORDER DATED JUNE 06, 2018 PASSED EX-PARTE IN ITA NO. 1143/K/2016 ON THE GROUND THAT ALL THE NOTICES FOR HEARING FIXED BEFORE THE TRIBUNAL WERE SENT TO THE OLD ADDRESS AND THE ASSESSEE, THEREFORE, COULD NOT COMPLY WITH THE SAME. 2. KEEPING IN VIEW THE REASONS GIVEN BY THE ASSESSEE WHICH IS DULY SUPPORTED BY AN AFFIDAVIT FILED BY HIM AFFIRMING THE RELEVANT FACTS ON OATH BY HIM, WE ARE SATISFIED THAT THERE WAS A SUFFICIENT CAUSE FOR THE NON-APPEARANCE OF THE ASSESSEE WHEN HIS APPEAL WAS FIXED FOR HEARING ON JUNE 06, 2018. WE, THEREFORE, RECALL THE EX-PARTE ORDER DATED JUNE 2 MA NO. 131/KOL/2018 ASSESSMENT YEAR: 2011-12 MR. MADAN MOHAN MONDAL 06, 2018 PASSED BY THE TRIBUNAL KEEPING IN VIEW THE PROVISO TO RULE 24 OF THE APPELLATE TRIBUNAL RULES, 1963 AND RESTORE THE APPEAL OF THE ASSESSEE TO ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO FIX THE SAID APPEAL FOR HEARING AFRESH BEFORE THE REGULAR BENCH ON 24.12.2018 AS ANNOUNCED IN THE OPEN COURT. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 2 ND NOVEMBER, 2018. SD/- SD/- (A.T. VARKEY) (P.M. JAGTAP) JUDICIAL MEMBER VICE PRESIDENT DATED: 02/11/2018 BISWAJIT, SR. PS COPY OF ORDER FORWARDED TO: 1. MR. MADAN MOHAN MONDAL, KOLKATA. 2. ACIT CIRCLE 42, KOLKATA. 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY, BY ORDER, SR. P.S. / H.O.O. ITAT, KOLKATA