Sri Mukti Roy , Hooghly V. ITO, Ward - 23(3), Hooghly , Hooghly

MA 160/KOL/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 2562 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-11-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 29-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ROBIN CHOUDHUR Y
• Assessee Lawyers: MIRAJ D. SHAH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH SMC, KOLKATA [BEFORE SHRI P.M. JAGTAP, VICE - PRESIDENT] M.A. NO. 160/KOL/2018 (A/O, ITA NO. 119/KOL/2018) ASSESSMENT YEAR: 2010-11 SHRI MUKTI ROY......................................................................................APPELLANT 27A, BHATTACHARJEE GARDEN LANE, SERAMPORE, HOOGHLY 712 203. [PAN: ADUPR 0648 E] ITO WARD 23(3) HOOGHLY.....................................RESPONDENT AAYAKAR BHAWAN, KHADINAMORE, HOOGHLY 712 101. APPEARANCES BY: SHRI MIRAJ D SHAH, AR APPEARING ON BEHALF OF THE ASSESSEE. SHRI ROBIN CHOUDHURY, ADDL. CIT APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : NOVEMBER 02, 2018 DATE OF PRONOUNCING THE ORDER : NOVEMBER 02, 2018 ORDER PER P.M. JAGTAP, VICE-PRESIDENT BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE TRIBUNALS ORDER DATED MAY 17, 2018 PASSED EX-PARTE DISMISSING THE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION ON THE GROUND THAT THE NOTICE OF THE HEARING FIXED ON 17.05.2018 WAS NOT RECEIVED BY HIM. 2. KEEPING IN VIEW THE REASON GIVEN BY THE ASSESSEE WHICH IS DULY SUPPORTED BY AN AFFIDAVIT FILED BY HIM AFFIRMING THE RELEVANT FACT ON OATH BY HIM, I AM SATISFIED THAT THERE WAS A SUFFICIENT CAUSE FOR THE NON-APPEARANCE OF THE ASSESSEE WHEN HIS APPEAL WAS FIXED FOR HEARING ON MAY 17, 2018. I, THEREFORE, RECALL THE EX-PARTE ORDER DATED MAY, 17, 2018 PASSED BY THE TRIBUNAL KEEPING IN VIEW THE PROVISO TO RULE 24 OF 2 MA NO. 160/KOL/2018 ASSESSMENT YEAR: 2010-11 SHRI MUKTI ROY THE APPELLATE TRIBUNAL RULES, 1963 AND RESTORE THE APPEAL OF THE ASSESSEE TO ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO FIX THE SAID APPEAL FOR HEARING AFRESH BEFORE THE REGULAR BENCH ON 12.12.2018 AS ANNOUNCED IN THE OPEN COURT. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 2 ND NOVEMBER, 2018. SD/- (P.M. JAGTAP) VICE PRESIDENT DATED: 02/11/2018 BISWAJIT, SR. PS COPY OF ORDER FORWARDED TO: 1. SHRI MUKTI ROY, 27A BHATTACHARJEE GARDEN LANE, SERAMPORE, HOOGHLY 712 203. 2. ITO, WARD 23(3), HOOGHLY. 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY, BY ORDER, ASSISTANT REGISTRAR / H.O.O. ITAT, KOLKATA BENCH