Sri Nikhil Chandra Mitra, Kolkata V. DCIT, Circle - 49, Kolkata , Kolkata

MA 135/KOL/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 7250 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-09-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2012-2013
• Appeal Filed On: 25-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K MONDAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH : KOLKATA [BEFORE HONBLE SHRI S.S. GODARA, JM & SHRI M.BAL AGANESH, AM ] M.A. NO. 135/KOL/2018 (ARISING OUT OF I.T.A NO. 1382/KOL/2017 ) ASSESSMENT YEAR : 2012-1 3 NIKHIL CHANDRA MITRA -VS- DCIT, CIRCLE -49, KOLKATA [PAN: AHXPM 9169 L] (APPELLANT) (RESPOND ENT) FOR THE APPELLANT : SHRI SUNIL S URANA, ADVOCATE FOR THE RESPONDENT : SHRI K. MONDAL, SR. DR DATE OF HEARING : 14.09.2018 DATE OF PRONOUNCEMENT : 28.09.2018 ORDER PER S.S. GODARA, JM 1. THIS ASSESSEES INSTANT MISCELLANEOUS APPLICATI ON SEEKS TO RECALL OUR ORDER DATED 15.06.218 DISMISSING THE MAIN APPEAL FOR NON-PROSEC UTION ON ACCOUNT OF NON- APPEARANCE. HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. LEARNED COUNSELS ONLY PLEA DURING THE COURSE OF HEARING IS THAT THE ASSESSEE WAS NEVER SERVED TRIBUNALS HEARING NOTICE FOR HEARING EX PARTE ON 12.06.2018. LEARNED DEPARTMENTAL REPRESENTATIVE IS FAIR ENOUGH IN NOT D ISPUTING THE SAME DURING THE COURSE OF HEARING. WE THUS OBSERVE THAT THE ASSESSEES NON -APPEARANCE IN THE MAIN CASE HEREINABOVE WAS NEITHER INTENTIONAL NOR DELIBERATE BUT ATTRIBUTABLE TO NON-SERVICE OF 2 MA NO.135/KOL/2018 (ARISING OUT OF I.T.A. NO.1382/KOL/2017) NIKHIL CHANDRA MITRA A.YR. 2012-13 2 HEARING NOTICE. WE THEREFORE RECALL OUR ORDER DATE D 15.06.2018. THE ASSESSEES MAIN APPEAL I.T.A. NO. 1382/KOL/2017 IS RESTORED AT ITS ORIGINAL NUMBER. WE FIX THIS MAIN CASE FOR HEARING ON 15.10.2018. BOTH THE PARTIES HA VE NOTED DOWN THIS DATE DURING THE COURSE OF HEARING. THE REGISTRY SHALL NOT ISSUE ANY FRESH NOTICE THEREFORE REGARDING MAIN CASE HEARING. 3. THIS ASSESSEES MISCELLANEOUS APPLICATION IS ALL OWED. ORDER PRONOUNCED IN THE COURT ON 28.09.2018 SD/- SD/- [M. BALAGANESH] [ S.S.GODARA ] ACCOUNTANT MEMBER JUDICIAL MEM BER DATED : 28.09.2018 SB, SR. PS COPY OF THE ORDER FORWARDED TO: 1. SHRI NIKHIL CHANDRA MITRA, 34, CHAULPATTY ROAD, BAGUIATI, KOLKATA-700059. 2. DCIT, CIRCLE-49, KOLKATA, UTTARAPAN COMPLEX, ULT ADANGA, INCOME TAX OFFICE, MANICKTALA, CIVIC CENTRE, KOLKATA-700054. 3..C.I.T(A).- 4. C.I.T.- KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PRIVAT E SECRETARY HEAD OF OFFICE/D.D.O., ITAT, KOLKATA BENCHE S