M/s Hotel Tara, Birbhum V. ACIT, Circle-Suri, Birbhum, Birbhum

MA 146/KOL/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5431 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-02-2017
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 14-10-2016
• Court: TRIBUNAL

Judgement Text

M.A. NO. 146/KOL/2016 (IN I.T.A. NO 748/KOL./2015) ASSESSMENT YEAR: 2010-2011 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA B BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER M.A. NO. 146/KOL/2016 (ARISING OUT OF I.T.A. NO. 748/KOL/ 2015) ASSESSMENT YEAR: 2010-2011 M/S. HOTEL TARA,................................... .....................................APPLICANT RAMPURHAT, P.O. TARAPITH, BIRBHUM-731 236 [PAN : AACFH 8557 K] -VS.- ASSISTANT COMMISSIONER OF INCOME TAX,.............. ....................RESPONDENT CIRCLE-SURI, BIRBHUM, AAYAKAR BHAVAN, LALKUTHIR PARA, P.O. SURI, DISTRICT-BIRBHUM-731 101 APPEARANCES BY: SHRI SURJIT PAUL, ADVOCATE, FOR THE ASSESSEE N O N E, FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : FEBRUARY 03, 2017 DATE OF PRONOUNCING THE ORDER : FEBRUARY 03, 2017 O R D E R PER SHRI P.M. JAGTAP, A.M. :- BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DATED JULY 25, 2016 PASSE D EX-PARTE DISMISSING THE APPEAL OF THE ASSESSEE BEING I.T.A. NO. 748/KOL /2015 FOR NON- PROSECUTION ON THE FOLLOWING GROUNDS:- THE ASSESSEE SUBMITS THAT THE ASSESSEE ENGAGED MR. SUBHO CHAKRABORTY, ADVOCATE TO REPRESENT HER CASE BEFORE THIS HONBLE TRIBUNAL BONAFIDELY. BUT AS MR. SUBHO CHAKRABORTY, ADVOCATE WAS SUFFERING FROM SEVERE BAC K PAIN, HE COULD NOT APPEAR ON 25.07.2016 AT THE TIME WHEN THE MATTER WAS CALLED ON. AS SUCH SINCE NO APPEARAN CE M.A. NO. 146/KOL/2016 (IN I.T.A. NO 748/KOL./2015) ASSESSMENT YEAR: 2010-2011 PAGE 2 OF 3 COULD BE MADE ON 25.07.2016 AT THE TIME WHEN THE MA TTER WAS CALLED ON FOR HEARING, THIS HONBLE TRIBUNAL WA S PLEASED TO DISMISS THE APPEAL ON THE GROUND OF NON- PROSECUTION. 2. AT THE TIME OF HEARING FIXED TODAY, I.E. ON 03.0 2.2017, NONE HAS APPEARED ON BEHALF OF THE REVENUE. WE HAVE, THEREFO RE, HEARD THE LD. COUNSEL FOR THE ASSESSEE, WHO HAS REITERATED THE SU BMISSION MADE IN THE PRESENT MISCELLANEOUS APPLICATION. KEEPING IN VIEW THE SAID SUBMISSION MADE ABOVE, WE ARE SATISFIED THAT THERE WAS A SUFFI CIENT CAUSE FOR NON- APPEARANCE OF THE ASSESSEE ON 25.07.2016, WHEN HIS APPEAL WAS FIXED FOR HEARING BEFORE THE TRIBUNAL. WE, THEREFORE, RECALL THE EX-PARTE ORDER DATED JULY 25, 2016 PASSED BY THE TRIBUNAL, KEEPING IN VIEW THE PROVISO TO RULE 24 OF THE APPELLATE TRIBUNAL RULES, 1963 AN D RESTORE THE APPEAL OF THE ASSESSEE AT ITS ORIGINAL NUMBER. THE REGISTRY I S DIRECTED TO FIX THE SAME FOR HEARING AFRESH ON 23 RD FEBRUARY, 2017 BEFORE THE REGULAR BENCH AS ANNOUNCED IN THE OPEN COURT. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON FEBRUARY 03, 2017. SD/- SD/- (S.S. VISWANETHRA RAVI) (P.M. JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER KOLKATA, THE 3 RD DAY OF FEBRUARY, 2017 COPIES TO : (1) M/S. HOTEL TARA, RAMPURHAT, P.O. TARAPITH, BIRBHUM-731 236 (2) ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-SURI, BIRBHUM, AAYAKAR BHAVAN, LALKUTHIR PARA, P.O. SURI, DISTRICT-BIRBHUM-731 101 M.A. NO. 146/KOL/2016 (IN I.T.A. NO 748/KOL./2015) ASSESSMENT YEAR: 2010-2011 PAGE 3 OF 3 (3) COMMISSIONER OF INCOME TAX (APPEALS), BURDWAN, (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.