Rajesh Jajodia, Kolkata V. ACIT(IT), Cir-45, Kolkata

MA 147/KOL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 5443 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-08-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 05-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

1 MA NO. 147/KOL/2019 RAJESH JAJODIA, AY- 2013-14 , C , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA ( ) . . , . ' # $% % , '( ) [BEFORE SHRI A. T. VARKEY, JM & DR. A. L. SAINI, A M] MA NO. 147/KOL/2019 IN I.T.A. NO. 481/KOL/2017 ASSESSMENT YEAR: 2013-14 RAJESH JAJODIA (PAN: ACGPJ1686D) VS. ASSISSTANT COMMISSIONER OF INCOME-TAX, CIRCLE-45, KOLKATA. APPLICANT RESPONDENT DATE OF HEARING 09.08.2019 DATE OF PRONOUNCEMENT 21.08.2019 FOR THE APPLICANT N O N E FOR THE RESPONDENT SHRI BAIJ NATH SINGH, JCIT, SR. DR ORDER PER SHRI A.T.VARKEY, JM THIS MISC. APPLICATION HAS BEEN FILED BY THE ASSESS EE AGAINST THE EX PARTE ORDER PASSED BY THE TRIBUNAL DATED 02.04.2019 IN ITA NO. 481/KOL/2017 FOR AY 2013-14. 2. AT THE OUTSET ITSELF, WE NOTE THAT THIS IS AN EX PARTE ORDER PASSED BY THE TRIBUNAL IN THIS MATTER ON 02.04.2019. NONE APPEARED FOR AND ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING. WE NOTE FROM THE MISC. APPLICATION OF THE ASSESSEE THAT ON THE DATE OF HEARING THE ASSESSEE COULD NOT APPEAR BEFORE THE BENCH SINCE TH E ASSESSEE HAD NOT BEEN SERVED ANY NOTICE OF HEARING. THEREFORE, HE PRAYED BEFORE THE BENCH TO RECALL THE TRIBUNALS ORDER PASSED EX PARTE ON 02.04.2019 FOR HEARING ON MERITS . SINCE THERE IS REASONABLE CAUSE FOR THE ASSESSEE NOT TO APPEAR BEFORE US ON THE DATE FI XED FOR HEARING, WE ARE INCLINED TO RECALL OUR ORDER PASSED ON 02.04.2019 DISMISSING THE APPEA L FOR NON APPEARANCE OF THE ASSESSEE. REGISTRY IS DIRECTED TO FIX THE APPEAL IN NORMAL CO URSE. 3. IN THE RESULT, MISC. APPLICATION OF ASSESSEE IS ALLOWED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 21ST AUGUS T, 2019. SD/- SD/- (DR. A. L. SAINI) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 21ST AUGUST, 2019 JD.(SR.P.S.) 2 MA NO. 147/KOL/2019 RAJESH JAJODIA, AY- 2013-14 COPY OF THE ORDER FORWARDED TO: 1. APPELLANT SHRI RAJESH JAJODIA, 135A, C. R. AVE NUE, 3 RD FLOOR, ROOM NO. 22, KOLKATA-700 007. 2 RESPONDENT ACIT, CIRCLE-45, KOLKATA. 3. 4. CIT(A)-13, KOLKATA (SENT THROUGH E-MAIL) CIT- , KOLKATA. 5. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR