Shri Ranjit Kumar Sarkar, Uttar Dinajpur V. ITO, Ward - 1, Raiganj, Uttar Dinajpur

MA 156/KOL/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 6014 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-12-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2006-2007
• Appeal Filed On: 04-09-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SOUMYAJIT DASGUPTA CT
• Assessee Lawyers: S R CHOUDHURY

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : KOLKATA [BEFORE HONBLE SRI N.V.VASUDEVAN, JM & DR.ARJUN LAL SAINI, AM] M.A.NO.156/KOL/2017 (A/O I.T.A NO.734/KOL/2011) ASSESSMENT YEAR : 2006-0 7 SHRI RANJIT KUMAR SARKAR. -VS.- I.T.O., W ARD-1, (LEGAL HEIRS )A)SMT. SWAPNA SARKAR RAIGANJ, UTTA R DINAJPUR B)SMT. RUMITA SARKAR(PAUL) AND SRI RAHUL SARKAR UTTAR DINAJPUR [PAN : AMGPS 5878 Q] (APPELLANT) (RESPONDENT) FOR THE APPELLANT : SHRI S.R.CHOUDHURY, ADVOC ATE FOR THE RESPONDENT : SHRI.SOUMYAJIT DASGUPTA, ADDL. CT, SR.DR DATE OF HEARING : 01.12.2017. DATE OF PRONOUNCEMENT :01.12.2017. ORDER PER N.V.VASUDEVAN, JM THIS IS A MISCELLANEOUS APPLICATION FILED BY THE A SSESSEE U/S 254 (2) OF THE INCOME TAX ACT, 1961 (ACT), PRAYING FOR RECALLING OF THE ORDER DATED 05.04.2017 DISMISSING THE APPEAL OF THE ASSESSEE FOR NON PROSE CUTION. 2. THE APPEAL OF THE ASSESSEE WAS LISTED FOR HEARI NG ON 05.04.2017. THE NOTICE OF HEARING SENT TO THE ASSESSEE BY REGISTERED POST WAS NOT RETURNED UNSERVED. SINCE THERE WAS NON APPEARANCE ON BEHALF OF THE ASSESSEE THE TR IBUNAL DISMISSED THE APPEAL OF THE ASSESSEE FOR NON PROSECUTION. 3. IN THIS MISCELLANEOUS APPLICATION IT HAS BEEN BR OUGHT TO OUR NOTICE THAT SHRI RANJIT KUMAR SARKAR, THE ASSESEE DIED ON 02.07.2012 IN A ROAD ACCIDENT AFTER FILING OF 2 M.A.NO.156/KOL/2017 (A/O ITA NO.734/KOL/2011) SHRI RANJIT KUMAR SARKAR A.YR..2006-07 2 THE PRESENT APPEAL BY HIM BEFORE THE TRIBUNAL. THE FACTUM OF DEATH HAS BEEN INTIMATED TO THE TRIBUNAL AND A REVISED FORM NO.36 IN THE NAM E OF THE LEGAL REPRESENTATIVES OF SHRI RANJIT KUMAR SARKAR HAS ALSO BEEN FILED. THESE FACTS ARE AVAILABLE ON RECORD. 4. AS FAR AS THE REASONS FOR NON APPEARANCE OF THE ASESSEE ON 05.04.2017 IS CONCERNED IT HAS BEEN MENTIONED THAT SHRI ASHIS GAN GULY, AN EMPLOYEE OF THE DECEASED ASSESSEE WAS INSTRUCTED TO LOOK AFTER THE MATTER B UT HE DID NOT TAKE ANY STEPS. THE PRESENT APPLICANT WHO ARE THE LEGAL HEIRS OF SHRI R ANJIT KUMAR SARKAR CAME TO KNOW ABOUT THE EXPARTE ORDER. WHEN THEY RECEIVED THE SAM E ON 25.04.2017. IT HAS BEEN PRAYED IN THE MISCELLANEOUS APPLICATION THAT SINCE NOTICE WAS ISSUED BY THE TRIBUNAL IN THE NAME OF THE DECEASED ASSESSEE AND SINCE THE AC COUNTANT OF THE DECEASED NEGLECTED TO APPEAR BEFORE THE TRIBUNAL THE EXPARTE ORDER DAT ED 05.04.2017 SHOULD BE RECALLED. 5. WE HAVE PERUSED THE MISCELLANEOUS APPLICATION AN D THE REASONS GIVEN IN THE MISCELLANEOUS APPLICATION. WE ARE SATISFIED THAT T HERE WAS A REASONABLE AND SUFFICIENT CAUSE FOR ASSESSEES NON APPEARANCE ON 05.04.2017 W HEN THE APPEAL WAS CALLED FOR HEARING. . ORDER DATED 05.04.2017 IS RECALLED AND THE REGISTRY IS DIRECTED TO FIX THE CASE FOR HEARING ON 25.01.2018. THE DATE OF HEARING WAS ANNOUNCED IN THE OPEN COURT AND HENCE NO NOTICE OF HEARING WOULD BE SENT TO THE PAR TIES. 6. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE COUR T ON 01.12.2017. SD/- SD/- [DR.A.L.SAINI] [ N.V.V ASUDEVAN ] ACCOUNTANT MEMBER JUDI CIAL MEMBER DATED : 01.12.2017. [RG SR.PS] 3 M.A.NO.156/KOL/2017 (A/O ITA NO.734/KOL/2011) SHRI RANJIT KUMAR SARKAR A.YR..2006-07 3 COPY OF THE ORDER FORWARDED TO: 1.SHRI RANJIT KUMAR SARKAR, (LEGAL HEIRS SMT, SWAPN A SARKAR, SMT. RUMITA SARKAR (PAUL) AND SHRI RAHUL SARKAR, VILL: DHANKALIHAT, P.O.KALIA GANJ, DIST. UTTAR DINAJPUR. 2. I.T.O., WARD-1, RAIGANJ, UTTAR DINAJPUR. 3. CIT(A) JALPAIGURI 4. C.I.T., JALPAIGURI. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PR IVATE SECRETARY HEAD OF OFFICE/D.D.O., I.T.A.T., KOLKATA BENCHE S