Subir Kumar Roy, Kolkata V. ITO, Ward-55(1), Kolkata, Kolkata

MA 141/KOL/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 7331 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-10-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2010-2011
• Appeal Filed On: 24-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Non compliance

Judgement Text

M.A. NO. 141 /KOL/2019 (IN ITA NO . 2026/KOL/2016) A.Y. 20 10-2011 SUBIR KUMAR ROY 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA B BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT & SHRI A.T. VARKEY, JUDICIAL MEMBER M.A. NO. 141/KOL/2019 (ARISING OUT OF I.T.A. NO. 2026/KOL/2016) ASSESSMENT YEAR: 2010-2011 SUBIR KUMAR ROY,................................... .................................APPLICANT 284, DIAMOND HARBOUR ROAD, BEHALA, KOLKATA-700 034 [PAN: AFPPR0232M] -VS.- INCOME TAX OFFICER, ............................... ...............................RESPONDENT WARD-55(1), KOLKATA 54/1, RAFI AHMED KIDWAI ROAD, KOLKATA-700 016 APPEARANCES BY: MS. GRIHMOLEKHA BOSE, ADVOCATE, FOR THE APPLICANT SHRI SUPRIYA PAL, JCIT , FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : OCTOBER 25, 2019 DATE OF PRONOUNCING THE ORDER : OCTOBER 25, 2019 O R D E R PER SHRI P.M. JAGTAP, VICE-PRESIDENT: BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE TRIBUNALS ORDER DATED DECEMBER 12, 2018 PASSED EX-PARTE DISMISSING THE APPEAL OF THE ASSESSEE BEING ITA NO. 2026/KOL/2 016 FOR NON- PROSECUTION ON THE FOLLOWING GROUNDS:- (I) YOUR APPELLANT/APPLICANT STATES THAT HE ENGAGED AN ADVOCATE SHRI ANIL KUMAR DUGAR, TO CONDUCT THE ENTIRE PROCEEDING ON HIS BEHALF. THE SAID ADVOCATE APPEARED ON 04.06.2018, 03.07.2018, 04.09.2018 AND 19.09.2018 AND CONDUCTED HEARING OF THE CASE BUT AS THE HONBLE BENCH SOUGHT SOME DOCUMENTS IN CONNECTION WITH THE SAID CASE ON LAST DATE OF HEARING, THE CASE WAS ADJOURNED O 08.11.2018 WHICH THE SAID ADVOCATE MISSED TO ATTEND OWING TO MISPLACE OF DIARY WHEREIN ALL THE DATE OF HEARINGS WERE NOTED. M.A. NO. 141 /KOL/2019 (IN ITA NO . 2026/KOL/2016) A.Y. 20 10-2011 SUBIR KUMAR ROY 2 (II) THEREAFTER, YOUR APPELLANT/APPLICANT RECEIVED ANOTHER NOTICE FIXING DATE OF HEARING OF SAID CASE ON 12.12.2018 WHICH YOUR PETITIONER DULY INFORMED ITS ADVOCATE SHRI ANIL KUMAR DUGAR TO CONDUCT THE HEARING OF SAID CASE BUT UNFORTUNATELY, THE SAID ADVOCATE SUDDENLY FELL ILL ON SAID DATE AND AS A RESULT WHEREOF, HE COULD NEITHER APPEAR HIMSELF NOR INFORM ANYBODY REGARDING HEARING OF SAID CASE. NON COMPLIANCE IF ANY WAS OWING TO CIRCUMSTANCES BEYOND THE CONTROL OF APPELLANT AND NOT INTENTIONAL TO JUSTIFY THE EX-PARTE PROCEEDINGS. 2. WE HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AN D ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. KEEPING IN V IEW THE REASONS GIVEN BY THE ASSESSEE IN THE PRESENT MISCELLANEOUS APPLIC ATION AS ABOVE, WHICH ARE REITERATED BY THE LD. COUNSEL FOR THE ASSESSEE AT THE TIME OF HEARING BEFORE US, WE ARE SATISFIED THAT THERE WAS A SUFFIC IENT CAUSE FOR THE NON- APPEARANCE OF THE ASSESSEE ON DECEMBER 12, 2018, WH EN ITS APPEAL WAS CALLED FOR HEARING. WE, THEREFORE, RECALL THE EX-PA RTE ORDER DATED DECEMBER 12, 2018 (SUPRA) PASSED BY THE TRIBUNAL DI SMISSING THE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION KEEPING IN VIEW THE PROVISO TO RULE 24 OF THE APPELLATE TRIBUNAL RULES, 1963 AND RESTOR E THE APPEAL OF THE ASSESSEE TO ITS ORIGINAL NUMBER. THE REGISTRY IS DI RECTED TO FIX THE SAME FOR HEARING AFRESH BEFORE THE REGULAR BENCH ON 2 ND DECEMBER, 2019 AS ANNOUNCED IN THE OPEN COURT. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON OCTOBER 25, 2019. SD/- SD/- (A.T. VARKEY) (P.M. JAGTAP) JUDICIAL MEMBER VICE-PRESIDENT KOLKATA, THE 25 TH DAY OF OCTOBER, 2019 M.A. NO. 141 /KOL/2019 (IN ITA NO . 2026/KOL/2016) A.Y. 20 10-2011 SUBIR KUMAR ROY 3 COPIES TO : (1) SHRI SUBIR KUMAR ROY, 284, DIAMOND HARBOUR ROAD, BEHALA, KOLKATA-700 034 (2) INCOME TAX OFFICER, WARD-55(1), KOLKATA, 54/1, RAFI AHMED KIDWAI ROAD, KOLKATA-700 016 (3) COMMISSIONER OF INCOME TAX (APPEALS)-6, KOLKATA , (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.