Mukesh Kumar Dugar , Hooghly V. ITO, Ward - 35(2), Kolkata , Kolkata

MA 14/KOL/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3404 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-07-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 14-07-2022
• Assessment Year: 2014-2015
• Appeal Filed On: 22-05-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA BEFORE SRI SANJAY GARG, JUDICIAL MEMBER & SRI RAJESH KUMAR, ACCOUNTANT MEMBER M.A. No. 14/Kol/2022 Arising Out of I.T.A. No. 1529/Kol/2018 Assessment Year: 2014-15 Mukesh Kumar Dugar..............................................Appellant [PAN: AHBPD 9712 G] Vs. ITO, Ward-35(2), Kolkata......................................Respondent Appearances by: Sh. A.N. Keshari, FCA, appeared on behalf of the Assessee. Sh. Ranu Biswas, Addl. CIT(D/R), appeared on behalf of the Revenue. Date of concluding the hearing : July 15 th , 2022 Date of pronouncing the order : July 27 th , 2022 ORDER Per Sanjay Garg, Judicial Member: The present Miscellaneous Application has been moved by the assessee applicant for recalling of the ex-parte order dated 03.02.2022 passed by this Tribunal in ITA No. 1529/Kol/2018. 2. It has been pleaded in the application that the hearing of the case was conducted on 05.01.2022 during the pandemic period through virtual mode. That the Counsel for the assessee had earlier logged into the virtual hearing, however, since the Counsel for the applicant had undergone a surgery just 25 days back from the date of hearing and that he was unwell on the date of hearing, M.A. No. 14/Kol/2022 A.O.O. I.T.A. No. 1529/Kol/2018 Assessment Year: 2014-15 Mukesh Kumar Dugar. Page 2 of 3 therefore, he could not sit for more than one hour at a stretch and had to perforce withdraw from hearing due to physical discomfort. It has, therefore, been pleaded that the non-attendance of hearing on the fixed date was not intentional but due to the compelling circumstances. It has been, further pleaded that the assessee has a fair case on the merits. Ld. Counsel for the assessee, therefore, has submitted that considering the interest of justice, the ex-parte order dated 03.02.2022 may be recalled. 3. After considering the rival submissions of the Ld. representatives of the parties, we are of the view that interest of justice will be well served if the assessee be given an opportunity to contest his case on merits. In view of this, the ex-parte order dated 03.02.2022 is hereby recalled and appeal of the assessee is hereby restored. The main appeal is fixed for hearing for 08.08.2022. Date informed in the open Court. No separate notice will be served upon the parties in this respect. Copy of this order be also placed in the main case file. 4. In the result, the Miscellaneous Application stands allowed. Order is pronounced in the open court on 27.07.2022. Sd/- Sd/- [Rajesh Kumar] [Sanjay Garg] Accountant Member Judicial Member Dated: 27.07.2022 Bidhan (P.S.) M.A. No. 14/Kol/2022 A.O.O. I.T.A. No. 1529/Kol/2018 Assessment Year: 2014-15 Mukesh Kumar Dugar. Page 3 of 3 Copy of the order forwarded to: 1. Mukesh Kumar Dugar, 75, BBD Road Eliza 3, 4 th Floor, Hind Motor, Hooghly. 2. ITO, Ward-35(2), Kolkata. 3. CIT(A)-10, Kolkata. 4. CIT- 5. CIT(DR), Kolkata Benches, Kolkata. True copy By order Assistant Registrar ITAT, Kolkata Benches, Kolkata