Sri Bijoy Shribastab, Durgapur V. ITO, Ward-2(4), Durgapur, Durgapur

MA 148/KOL/2016

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6125 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 2 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-01-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2009-2010
• Appeal Filed On: 19-10-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

, C , IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH C KOLKATA BEFORE SHRI N.V.VASUDEVAN, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER (MISC. APPLICATION) M.A. NO.148/KOL/2016 (ARISING OUT ITA NO.605/KOL/2013) / ASSESSMENT YEAR:2009-10 SRI BIJOY SHRIBASTB PROP. ISHA ENTERPRISE, SHALBAGAN, S.B.S.T.C. GARAG, DURGAPUR-713 201 [ PAN NO. BDNPS 0022 B ] / V/S . ITO WARD-2(4), DURGAPUR ( PREVIOUSLY ITO WD-(3)/DGP ), AAYKAR BHAVAN, ANNEX, 4 TH FLOOR, CITY CENTRE, DURGAPUR-713 216 (ORIGINAL APPELLANT) (ORIGINAL R ESPONDENT) (APPLICANT) .. (RESPONDENT) / BY APPLICANT SHRI, ARVIIND AGARWAL, ADVOCATE !' / BY RESPONDENT SHRI ARINIDAM BHATTACHARJEE, ADDL. CIT-DR / DATE OF HEARING 08-12-2017 / DATE OF PRONOUNCEMENT 03-01-2018 / ORDER PER WASEEM AHMED, ACCOUNTANT MEMBER:- BY WAY THIS MISCELLANEOUS APPLICATION (MA) THE ASSE SSEE IS SEEKING TO RECALL EX PARTE ORDER PASSED BY TRIBUNAL DATED 18-01-2016 IN ITA NO.605/KOL/2013 FOR ASSESSMENT YEAR 2009-10 AND FURTHER PRAYS TO A DMIT SAME FOR HEARING ON MERITS. 2. THE TRIBUNAL VIDE ITS ORDER DATED 18-01-2016 DI SPOSED OF APPEAL EX PARTE QUA THE ASSESSEE AND DISMISSED THE SAME FOR NON PROSEC UTION DUE TO NON-APPEARANCE. THE ASSESSEE HAS NOW MOVED A MISC. PETITION ON THE GROUND THAT HE HAD NOT RECEIVED ANY NOTICE OF HEARI NG THOUGH ORDER WAS RECEIVED ON THE SAME ADDRESS. TO THAT EFFECT ASSESS EE ALSO FILED AN AFFIDAVIT. HENCE, THE ASSESSEE/ APPLICANT PRAYED THAT THE ORDE R PASSED ON 18.01.2016 MA NO148/KOL/2016 SH B. SRIBASTAB. VS. ITO-2(4) DGR. PA GE 2 MAY BE RECALLED FOR PASSING A FRESH ORDER ON MERIT. IN THIS VIEW OF THE MATTER NO OBJECTION WAS RAISED ON BEHALF OF REVENUE. THERE FORE WE RECALL THIS ORDER OF THE TRIBUNAL AND ADMIT THE APPEAL FOR FRESH HEAR ING KEEPING THE PROVISO TO RULE 24 OF THE APPELLATE TRIBUNAL RULES, 1963 AND R ESTORE THE APPEAL OF THE ASSESSEE AT ITS ORIGINAL NUMBER. THE REGISTRY IS DI RECTED TO FIX THE SAME FOR HEARING AS ON 11-01-2018 AS ANNOUNCED IN THE OPEN COURT AND TAKEN NOTE BY THE LEARNED REPRESENTATIVES OF BOTH THE SIDES. CONS EQUENTLY, ASSESSEES MA IS ALLOWED. 3. IN THE RESULT, MA OF ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE COURT ON 03/01/2018 . SD/- SD/- ( () ( () (N.V.VASUDEVAN) (WASEE M AHMED) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) KOLKATA, *DKP *- 03/01 /201 8 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-SRI BIJOY SHIBASTAB, PROP. ISHA ENTERPRI SE, SHALBAGAN, SBSTC GARAG, DURGAPUR-713201 2. !' /RESPONDENT-ITO WARD-2(4), AAYKAR BHAVAN, ANNEX,4 TH FLOOR, CITY CENTRE, DURGAPUR-713216 3. 5 6 / CONCERNED CIT 4. 6- / CIT (A) 5. !5, 5, KOLKATA / DR, ITAT, KOLKATA 6. / GUARD FILE. BY ORDER/ , /TRUE COPY/ SR. PRIVATE SECRETARY HEAD OF OFFICE/DDO 5,