Smt. Krishna Saha, Kolkata V. ITO, Ward-52(2), Kolkata, Kolkata

MA 134/KOL/2016

• Counselvise Citation: [2017] 123 COUNSELVISE.COM (IT) 5551 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 1 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-10-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 16-09-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A K GHOSH SH
• Assessee Lawyers: T VARKEY JUDIC IA L M EMBER
• Keywords: Reasonable cause

Judgement Text

, B , IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH B KOLKATA BEFORE SHRI ABY. T. VARKEY, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER (MISC. APPLICATION) M.ANO.134/KOL/2016 (ARISING OUT ITA NO.2469/KOL/2013) / ASSESSMENT YEAR: 2007-08 SMT. KRISHNA SAHA 18/3, LOTUS PARK, KOLKATA-700 047 [ PAN NO.AKLPS 7653 L ] / V/S . INCOME TAX OFFICER, WARD-52(2), 2, GARIAHAT ROAD, (S) KOLKATA-68 (ORIGINAL APPELLANT) (ORIGINAL R ESPONDENT) (APPLICANT) .. (RESPONDENT) / BY APPELLANT SHRI A.K. GHOSH, ADVOCATE !' / BY RESPONDENT SHRI SAURABH KUMAR, ADDL. CIT-DR / DATE OF HEARING 22-09-2017 / DATE OF PRONOUNCEMENT 18-10-2017 / ORDER PER WASEEM AHMED, ACCOUNTANT MEMBER:- BY THIS MISCELLANEOUS APPLICATION (MA) THE ASSESSEE HAS REQUESTED FOR RECALLING OF THE ORDER OF THE TRIBUNAL IN ITA NO.2469/KOL/2013 PASSED ON 24.08.2016. 2. AT THE TIME OF HEARING BEFORE US, IT WAS POINTE D OUT BY THE LD. COUNSEL FOR THE ASSESSEE THAT ASSESSEE COULD NOT APPEAR ON THE DATE OF HEARING I.E. ON 24.08.2016 BECAUSE ON THE INITIAL HEARING AS WAS FI XED ON 30.06.2016, BUT THE HON'BLE BENCH WAS CANCELLED ON THE DATE AND NO FURT HER HEARING NOTICE COULD NOT BE OBTAINED BY ASSESSEE. SINCE THE DATE OF SUCH HEARING OF THE CASE WAS NOT KNOWN TO THE PETITIONER, IT WAS NOT POSSIBLE FO R YOUR PETITIONER EITHER TO REPRESENT THE APPEAL THROUGH ANY OTHER STAFF OR TO INFORM THE ADVOCATE IN THIS REGARD. MA NO.134/KOL/2016 SMT. KRISHNA SAHA VS. ITO WD-52(2), K OL. PAGE 2 3. AFTER CONSIDERING THE FACTS OF THE CASE AND THE ARGUMENTS OF BOTH PARTIES AT LENGTH, WE AGREE WITH THE CONTENTION OF THE LD. COUNSEL FOR THE ASSESSEE THAT THERE WAS A REASONABLE CAUSE FOR ASSE SSEE FAILURE TO APPEAR BEFORE THE TRIBUNAL ON THE DATE OF HEARING I.E. ON 24.08.2016. WE, THEREFORE, ARE RECALLING THE EX PARTE ORDER PASSED DATED 24.08 .2016 BY THE TRIBUNAL AND KEEPING IN VIEW OF THE PROVISION OF RULE 24 OF THE APPELLATE TRIBUNAL RULES, 1963 AND RESTORE THE APPEAL AT ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO FIX THE SAME FOR HEARING BEFORE REGULAR BENCH IN DU E COURSE UNDER INTIMATION OF BOTH THE PARTIES. 4. IN THE RESULT, MA OF ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 18/10/2017 SD/- SD/- ( () ( () (ABY T. VARKEY) (WASEE M AHMED) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) KOLKATA, *DKP *- 18 / 10 /201 7 / COPY OF ORDER FORWARDED TO:- 1. /APPLICANT-SMT. KRISHNA SAHA 18/3 LOTUS PARK, KOLKA TA-47 2. !' /RESPONDENT-ITO WARD-52(2), 2, GARIAHAT ROAD, (S), KOLKAA-68 3. 5 6 / CONCERNED CIT 4. 6- / CIT (A) 5. !5, 5, KOLKATA / DR, ITAT, KOLKATA 6. / GUARD FILE. BY ORDER/ , /TRUE COPY/ SR. PRIVATE SECRETARY HEAD OF OFFICE/DDO 5,