H. L. G. Memorial and Charitable Hospital Research Institute (P) Ltd., Burdwan V. ACIT, CIR-2, ASANSOL, Burdwan

MA 155/KOL/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6306 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-02-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 04-09-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K M RAY FCA SHRI SANM
• Assessee Lawyers: T VARKEY JUDIC IA L M EMBER

Judgement Text

, B , IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH B KOLKATA BEFORE SHRI ABY. T. VARKEY, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER (MISC. APPLICATION) M.ANO.155/KOL/2017 (ARISING OUT ITA NO.354/KOL/2015) / ASSESSMENT YEAR:2011-12 H.L.G.MEMORIAL & CHARITABLE HOSPITAL RESEARCH INSTITTE (P) LTD., V IVEKANANDA SARANI, ASANSOL, DIST. BURDWAN PIN-713305 [ PAN NO. AABCH 3927 P ] / V/S . ACIT, CIRCLE-2, PARMAR BUILDING, G.T. ROAD (WEST) ASANSOL- 713304, DIST. BURDWAN (ORIGINAL APPELLANT) (ORIGINAL R ESPONDENT) (APPELLANT) .. (RESPONDENT) / BY APPELLANT SHRI K.M. RAY, FCA !' / BY RESPONDENT SHRI SANMYAJIT DASGUPTA, ADDL. CIT-DR / DATE OF HEARING 19-01-2018 / DATE OF PRONOUNCEMENT 07-02-2018 / ORDER PER WASEEM AHMED, ACCOUNTANT MEMBER:- BY THIS MISCELLANEOUS APPLICATION (MA) THE ASSESSEE IS SEEKING RECALL OF TRIBUNAL ORDER DATED 03-08-2017 PASSED EX PARTE DIS MISSING THE APPEAL OF ASSESSEE BEING ITA NO.354/KOL/2015 FOR NON-PROSECUTION. 2. LD. AR BEFORE US SUBMITTED THAT THE CASE WAS FIX ED FOR HEARING ON 03.08.2017 BUT THE NOTICE FOR THE SAME ISSUED BY TH E REGISTRY WAS RECEIVED BY THE ASSESSEE ON 09.08.2017. HE ALSO FIELD THE CO PY OF THE EVIDENCE FOR DELIVERY OF NOTICE FOR HEARING TO THE ASSESSEE WHIC H IS PLACED ON RECORD. ACCORDINGLY, THE LD. AR SUBMITTED THAT ASSESSEE FAI LED TO APPEAR ON THE DATE MA NO.155/KOL/2017 H.L.G.MEMORIAL & CHARITABLE HOSPITAL RESEARCH INST. P LTD. V. ACIT, CIR-2 ASL PAGE 2 OF HEARING AND THUS PRAYED TO RECALL THE ORDER. ON THE OTHER HAND, LD. DR DID NOT OPPOSE THE SAME. 3. KEEPING IN VIEW OF THE SUBMISSION MADE ABOVE, WE ARE SATISFIED THAT THERE WAS A SUFFICIENT CAUSE FOR NON APPEARANCE ON BEHALF OF ASSESSEE AT THE TIME OF HEARING FIXED ON 03.08.2017. WE THEREFORE R ECALL EX PARTE ORDER DATED 03.08.2017 PASSED BY THE TRIBUNAL AND KEEPING IN VI EW THE PROVISO TO RULE 24 OF THE APPELLATE TRIBUNAL RULES, 1963 AND RESTORE T HE APPEAL TO THE ASSESSEE AT ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO FIX THE SAME IN DUE COURSE. 4. IN THE RESULT, MA OF ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED ON THE DATE OF HEARING I.E. ON 07/02/2018 SD/- SD/- ( () ( () (ABY T. VARKEY) (WASEE M AHMED) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) KOLKATA, *DKP *- 07 / 02 /201 8 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-H.L.G.MEMORIAL & CHARITABLE HOSPITAL RES EARCH INSTITUTE (P) LTD., VIVEKANANDA SARANI , ASANSOLS, DIST. BURDWAN, PIN-713305 2. !' /RESPONDENT-ACIT, CIR-2, PARMAR BUILDING G.T. ROAD, (WEST), ASANSOL-713304, 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,