Somendra Nath Ghosh, Kolkata V. ITO, Ward-28(3), Kolkata, Kolkata

MA 135/KOL/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5430 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-02-2017
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: 2004-2005
• Appeal Filed On: 21-09-2016
• Court: TRIBUNAL

Judgement Text

M.A. NO. 135/KOL/2016 (IN I.T.A. NO 1837/KOL./2014) ASSESSMENT YEAR: 2004-2005 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA B BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER M.A. NO. 135/KOL/2016 (ARISING OUT OF I.T.A. NO. 1837/KOL/ 2014) ASSESSMENT YEAR: 2004-2005 SOMENDRA NATH GHOSH,............................... ...........................APPLICANT C/O. M/S. ELECTRO SERVICE (INDIA), 620, DIAMOND HARBOUR ROAD, BLDG. NO. 2, KOLKATA-700 034 [PAN : ADYPG 4195 K] -VS.- INCOME TAX OFFICER,................................ ................................RESPONDENT WARD-28(3), KOLKATA, AAYAKAR BHAWAN DAKSHIN, 2, GARIAHAT ROAD (SOUTH), 3 RD FLOOR, KOLKATA-700 068 APPEARANCES BY: SHRI SOMENDRA NATH GHOSH, A.R., FOR THE ASSESSEE N O N E, FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : FEBRUARY 03, 2017 DATE OF PRONOUNCING THE ORDER : FEBRUARY 03, 2017 O R D E R PER SHRI P.M. JAGTAP, A.M. :- BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DATED JULY 25, 2016 PASSE D EX-PARTE DISMISSING THE APPEAL OF THE ASSESSEE BEING I.T.A. NO. 1837/KO L/2014 FOR NON- PROSECUTION ON THE FOLLOWING GROUNDS:- (1) THAT THE APPELLANT HAD AUTHORIZED SHRI M.K. GO SWAMI, FCA AS HIS REPRESENTATIVE TO APPEAR BEFORE YOUR HON OUR AND ARGUE THE APPEAL. M.A. NO. 135/KOL/2016 (IN I.T.A. NO 1837/KOL./2014) ASSESSMENT YEAR: 2004-2005 PAGE 2 OF 3 (2) THAT DUE TO THE ILLNESS OF THE APPELLANTS AUTH ORIZED REPRESENTATIVE SINCE 24.07.2016, SUNDAY, THE HEARIN G FIXED ON 25.07.2016, MONDAY, COULD NOT BE ATTENDED BY HIM . (3) THAT A LETTER DATED 25.07.2016 (COPY OF THE LET TER MARKED ANNEXURE B ENCLOSED) PRAYING FOR AN ADJOURNM ENT OF THE HEARING WAS SENT BY THE APPELLANTS AUTHORIZ ED REPRESENTATIVE THROUGH HIS ASSISTANT ON 25.07.2016 IN THE MORNING. (4) THAT DUE TO HEAVY RAIN SINCE 25 TH JULY MORNING, THE TRAFFIC IN THE CITY WAS THROWN OUT OF GEAR AND AS A RESULT THE ASSISTANT OF THE AUTHORIZED REPRESENTATIVE REAC HED THE TRIBUNAL SLIGHTLY LATE AND BY THE TIME HE REACHED, THE MATTER WHICH WAS LISTED UNDER SERIAL NO. 1 WAS CALL ED ON FOR HEARING AND SINCE NONE APPEARED ON BEHALF OF TH E APPELLANT, THE APPEAL WAS DISMISSED. 2. AT THE TIME OF HEARING FIXED TODAY, I.E. ON 03.0 2.2017, NONE HAS APPEARED ON BEHALF OF THE REVENUE. WE HAVE, THEREFO RE, HEARD THE ASSESSEE, WHO HAS APPEARED IN PERSON AND REITERATED THE SUBMISSIONS MADE IN THE PRESENT MISCELLANEOUS APPLICATION. KEEP ING IN VIEW THE SAID SUBMISSIONS MADE BY HIM, WE ARE SATISFIED THAT THER E WAS A SUFFICIENT CAUSE FOR NON-APPEARANCE OF THE ASSESSEE ON 25.07.2 016, WHEN HIS APPEAL WAS FIXED FOR HEARING BEFORE THE TRIBUNAL. WE, THER EFORE, RECALL THE EX- PARTE ORDER DATED JULY 25, 2016 PASSED BY THE TRIBU NAL, KEEPING IN VIEW THE PROVISO TO RULE 24 OF THE APPELLATE TRIBUNAL RU LES, 1963 AND RESTORE THE APPEAL OF THE ASSESSEE AT ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO FIX THE SAME FOR HEARING AFRESH ON 22 ND FEBRUARY, 2017 BEFORE THE REGULAR BENCH AS ANNOUNCED IN THE OPEN COURT. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON FEBRUARY 03, 2017. SD/- SD/- (S.S. VISWANETHRA RAVI) (P.M. JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER KOLKATA, THE 3 RD DAY OF FEBRUARY, 2017 M.A. NO. 135/KOL/2016 (IN I.T.A. NO 1837/KOL./2014) ASSESSMENT YEAR: 2004-2005 PAGE 3 OF 3 COPIES TO : (1) SHRI SOMENDRA NATH GHOSH, C/O. M/S. ELECTRO SERVICE (INDIA), 620, DIAMOND HARBOUR ROAD, BLDG. NO. 2, KOLKATA-700 034 (2) INCOME TAX OFFICER, WARD-28(3), KOLKATA, AAYAKAR BHAWAN DAKSHIN, 2, GARIAHAT ROAD (SOUTH), 3 RD FLOOR, KOLKATA-700 068 (3) COMMISSIONER OF INCOME TAX (APPEALS)-IV, KOLKA TA, (4) COMMISSIONER OF INCOME TAX- , (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.