Mr. Kamal Kumar Agarwal, Hooghly V. ITO, Ward - 23(2), Hooghly, Hooghly

MA 138/KOL/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 2756 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-11-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2009-2010
• Appeal Filed On: 26-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

1 MA NO.138/KOL/2018 KAMAL KUMAR AG ARWAL., AY- 2009-10 , D , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: KOL KATA ( ) BEFORE . . , /AND . , ) [BEFORE SHRI A. T. VARKEY, JM & SHRI M. BALAGANESH , AM] M.A. NO.138/KOL/2018 IN I.T.A. NO. 56/KOL/2017 ASSESSMENT YEAR: 2009-10 KAMAL KUMAR AGARWAL (PAN: AHDPA8754B) VS. INCOME-TAX OFFICER, WARD-23(2), HOOGHLY APPLICANT RESPONDENT DATE OF HEARING 02.11.2018 DATE OF PRONOUNCEMENT 02.11.2018 FOR THE APPLICANT SHRI RAJIV CHOUDHURY, ADVOCATE FOR THE RESPONDENT SHRI SANKAR HALDER, JCIT, SR. DR ORDER PER SHRI A.T.VARKEY, JM THIS MISC. APPLICATION HAS BEEN FILED BY THE ASSESS EE AGAINST THE EX PARTE ORDER PASSED BY THE TRIBUNAL DATED 22.06.2018 IN ITA NO. 56/KOL/2017 FOR AY 2009-10. 2. AT THE OUTSET ITSELF, WE NOTE THAT THIS IS AN EX PARTE ORDER PASSED BY THE TRIBUNAL IN THIS MATTER ON 22.06.2018. AT THE TIME OF HEARING, LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT ON THE DATE OF HEARING THE LD. AR OF THE ASSES SEE COULD NOT APPEAR BEFORE THE BENCH SINCE THE ASSESSEES AR DID NOT RECEIVE ANY DOCUMEN T FROM THE ASSESSEE AND THUS HE WAS NOT AWARE OF THE DATE OF HEARING BECAUSE ASSESSEE S ENT THE DOCUMENTS AT THE OFFICE OF THE LD. AR AT GANDHI HOUSE, 8 TH FLOOR, 16, G. C. AVENUE, KOLKATA-13 INSTEAD OF THE NEW ADDRESS AT 8/2 KIRAN SHANKAR ROY ROAD, 3 RD FLOOR, ROOM NO. 35 TO 37, KOLKATA-700 001 SINCE THE LD. AR SHIFTED AT THE NEW ADDRESS. THEREF ORE, HE PRAYED BEFORE THE BENCH TO RECALL THE TRIBUNALS ORDER PASSED EX PARTE ON 22.06.2018 FOR HEARING ON MERITS. SINCE THERE IS 2 MA NO.138/KOL/2018 KAMAL KUMAR AG ARWAL., AY- 2009-10 REASONABLE CAUSE FOR THE LD. AR OF THE ASSESSEE NOT TO APPEAR BEFORE US ON THE DATE FIXED FOR HEARING, WE ARE INCLINED TO RECALL OUR ORDER PASSED ON 22.06.2018 DISMISSING THE APPEAL FOR NON APPEARANCE OF THE LD. AR OF THE ASSESSEE. REGI STRY IS DIRECTED TO FIX THE APPEAL ON 03.12.2018. NO NOTICE IS REQUIRED TO BE SERVED AS THE ORDER IS PRONOUNCED IN OPEN COURT. 3. IN THE RESULT, MISC. APPLICATION OF ASSESSEE IS ALLOWED. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- (M. BALAGANESH) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIALMEMBER DATED : 02 ND NOVEMBER, 2018 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT MR. KAMAL KUMAR AGARWAL, 87A, NEW ST ATION ROAD, P.O. BHADRAKALI, HOOGHLY-712232. 2 RESPONDENT ITO, WARD-23(2), HOOGHLY. 3. 4. CIT(A)-6, KOLKATA. (SENT THROUGH E-MAIL) CIT- , KOLKATA. 5. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, SR. PVT. SECRETARY