M/s Rahul Metals, Kolkata V. ITO, Ward-2(3), Asansol, Asansol

MA 144/KOL/2016

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 7863 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 2 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2006-2007
• Appeal Filed On: 07-10-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANKAR HALDER

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH SMC, KOLKATA [BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT] M.A. 144/KOL/2016 (ARISING OUT OF ITA NO. 1892/KOL/2014) ASSESSMENT YEAR: 2006-07 M/S. RAHUL METALS..........................................................................................................APPELLANT 15, HARA PRASAD SHASTRI SARANI, NEW ALIPORE, KOLKATA 700 053. [PAN: AAIFR 9723 P] ITO, WARD 2(3) ASANSOL......................................RESPONDENT 54, G.T. ROAD, APCAR GARDEN (WEST), ASANSOL 713 304. APPEARANCES BY: SHRI AKKAL DUDHWEWALA, FCA APPEARING ON BEHALF OF THE ASSESSEE. SHRI SANKAR HALDER, JCIT, SR. DR APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : JANUARY 04, 2019 DATE OF PRONOUNCING THE ORDER : JANUARY 04, 2019 ORDER PER P.M. JAGTAP, VICE-PRESIDENT BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE TRIBUNALS ORDER DATED 10.08.2016 PASSED EX-PARTE DISMISSING THE APPEAL OF THE ASSESSEE BEING ITA NO. 1892/K/2014 FOR NON- PROSECUTION ON THE GROUND THAT THE ASSESSEE DURING THE PERIOD FROM 19.07.2016 TO 23.07.2016 WAS SERIOUSLY ILL AND HE THEREFORE COULD NOT APPEAR BEFORE THE TRIBUNAL AT THE TIME OF HEARING FIXED ON 21.07.2016 NOR COULD SEEK ADJOURNMENT. KEEPING IN VIEW THIS REASON GIVEN BY THE ASSESSEE, I AM SATISFIED THAT THERE WAS SUFFICIENT CAUSE FOR THE NON- APPEARANCE OF THE ASSESSEE, WHEN HIS APPEAL WAS CALLED FOR HEARING ON JULY 21, 2016. I ACCORDINGLY RECALL THE EX-PARTE ORDER DATED 10.08.2016 PASSED BY THE TRIBUNAL KEEPING IN VIEW THE PROVISO TO RULE 24 OF THE APPELLATE TRIBUNAL RULES, 1963 AND RESTORE THE APPEAL 2 MA NO. 144/KOL/2016 ASSESSMENT YEAR: 2006-07 M/S. RAHUL METALS OF THE ASSESSEE BEING ITA NO. 1892/K/2014 TO ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO FIX THE SAID APPEAL FOR HEARING AFRESH BEFORE THE REGULAR BENCH ON 07.02.2019 AS ANNOUNCED IN THE OPEN COURT. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED ORDER PRONOUNCED IN THE OPEN COURT ON 4 TH JANUARY, 2019. SD/- (P.M. JAGTAP) VICE PRESIDENT DATED: 04/01/2019 BISWAJIT, SR. PS COPY OF ORDER FORWARDED TO: 1. M/S. RAHUL METALS, 15, HARE PRASAD SHASTRI SARANI, NEW ALIPORE, KOLKATA 700 053. 2. ITO, WARD 2(3), 54, G.T. ROAD, APCAR GARDEN (WEST), ASANSOL 713 304. 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY, BY ORDER, ASSISTANT REGISTRAR / H.O.O. ITAT, KOLKATA