Shri Aninda Choudhury, Kolkata V. ITO, Ward - 50(3), Kolkata, Kolkata

MA 14/KOL/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6408 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-05-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 04-03-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOL KATA () BEFORE . . , !' !' !' !' /AND , . #$ . ! %& ) [BEFORE HONBLE SHRI B. R. MITTAL, JM & HONBLE SHR I C. D. RAO, AM] M.A. NO.14/KOL/2011 '' '' '' '' / IN I.T.A NO. 301/KOL/2010 () !*+ () !*+ () !*+ () !*+/ // / ASSESSMENT YEAR: 2006-07 SRI ANINDA CHOUDHURY (PAN ACNPC 7293 G) (!% /APPLICANT ) VS INCOME-TAX OFFICER, WD-50(3), KOLKATA. (-./0/ RESPONDENT ) FOR THE APPLICANT: SHRI D. BANDYOPADHYAY FOR THE RESPONDENT: SHRI S. I. BARA %1 / ORDER PER SHRI C. D. RAO, AM/ . .. .#$ #$#$ #$. .. .! !! !, , , , %& %& %& %& THIS MISCELLANEOUS PETITION FILED BY THE ASSESSEE I S DIRECTED AGAINST THE EX PARTE ORDER PASSED BY THE TRIBUNAL DATED 24.11.2010 IN IT A NO.301/KOL/2010 FOR ASSESSMENT YEAR 2006-07. 2. IT WAS SUBMITTED BY THE APPLICANT/ASSESSEE IN HI S MISC. APPLICATION U/S. 254(2) THAT THE APPEAL OF THE ASSESSEE WAS DISPOSED OF EX PARTE AS ON THE DATE OF HEARING NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE. THE NON-APPEARA NCE BY THE LD. COUNSEL KNOWN TO THE ASSESSEE ONLY FROM THE ORDER OF THE ITAT AND IT WO ULD BE EVIDENT THAT NO PROPER JUSTICE COULD BE GRANTED BY THE HONBLE ITAT WHEREFOR THE A SSESSEE IS TOTALLY INNOCENT AND WILL SUFFER IRREPARABLE LOSS AND INJURY IF THE EX PARTE ORDER OF THE TRIBUNAL PASSED ON 24.11.2010 IS NOT RECALLED. 3. LD. DEPARTMENTAL REPRESENTATIVE, HOWEVER, OPPOSE D THE PRAYER OF THE ASSESSEE FOR RECALLING OF THE EX PARTE ORDER. 4. WE HAVE CAREFULLY HEARD BOTH THE PARTIES AND PER USED THE MATERIAL AVAILABLE ON RECORD. THOUGH THE NON-APPEARANCE OF THE ASSESSEES COUNSEL IS NOT A TANGIBLE GROUND FOR RECALLING OF THE ORDER, SINCE THE ORDER PASSED EX P ARTE AND THE ULTIMATE SUFFERER IS THE 2 MA 14/K/2011 ANINDA CHOUDHURY A.Y.06-07 ASSESSEE, IN THE INTEREST OF JUSTICE, WE CONSIDER I T PRUDENT TO RECALL THE EX PARTE ORDER DATED 24.11.2010 AFTER IMPOSING COST OF RS.500/-. THE APP EAL IS FIXED FOR HEARING ON 29.8.2001 AND BOTH PARTIES WERE INFORMED ACCORDINGLY AT THE T IME OF HEARING. WE ORDER ACCORDINGLY. 5. IN THE RESULT, THE MISC. PETITION STANDS ALLOWE D. 6. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- . . , .#$.!, ,, , %& (B. R. MITTAL) (C. D. RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER ( (( ($& $& $& $&) )) ) DATED : 20TH MAY, 2011 !23 (45 6! JD.(SR.P.S.) %1 7 - 8%*9- COPY OF THE ORDER FORWARDED TO: 1 . !% /APPLICANT- SRI ANINDA CHOUDHURY, 9, MANIKPUR, KO LKATA0700 079 2 -./0 / RESPONDENT ITO, WARD-50(3), KOLKATA. 3 . 1( / THE CIT, KOLKATA 4 . 1( ( )/ THE CIT(A), KOLKATA. 5 . !@A -( / DR, KOLKATA BENCHES, KOLKATA . -/ TRUE COPY, %1(B/ BY ORDER, C '5 /ASSTT. REGISTRAR .