Akashoy Das, L/R of Late Amal Das (Deceased), Kolkata V. ITO, Ward - 43(3) , Kolkata

MA 161/KOL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 1645 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 31-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANKAR HALDER
• Assessee Lawyers: U DASGUPTA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH SMC, KOLKATA [BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT, KZ] M.A. NO. 161/KOL/2019 (A/O, ITA NO. 2570/KOL/2018) ASSESSMENT YEAR: 2014-15 AKASHOY DAS, L/H OF LATE AMAL DAS............................................................................APPELLANT 26/1, ROY J.N. CHOWDHURY LANE, KOLKATA 700 036. [PAN: ADUPD 6193 N] ITO, WARD 43(3), KOLKATA.................................................RESPONDENT 3, GOVERNMENT PLACE (WEST), KOLKATA 700 001. APPEARANCES BY: SHRI U. DASGUPTA, ADVOCATE APPEARING ON BEHALF OF THE ASSESSEE. SHRI SANKAR HALDER APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : SEPTEMBER 06, 2019 DATE OF PRONOUNCING THE ORDER : SEPTEMBER 06, 2019 ORDER BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE TRIBUNALS ORDER DATED MAY 13, 2019 PASSED EX-PARTE DISMISSING THE APPEAL OF THE ASSESSEE BEING ITA NO. 2570/KOL/2018 FOR NON-PROSECUTION ON THE FOLLOWING GROUNDS: THE CASE WAS FINALLY FIXED FOR HEARING ON 1TH MAY, 2019, AT KOLKATA BENCH, AND NO REPRESENTATION COULD BE MADE FROM THE ASSESSEE, SIDE, BECAUSE THE ADVOCATE OF THE ASSESSEE, WHO WAS DULY AUTHORISED TO APPEAR FOR THE CASE HEARING, WAS PREVENTED FROM APPEARING BEFORE THE HONBLE BENCH, BY THE CEASE WORK (STRIKE) RESOLUTION OF THE WEST BENGAL BAR COUNCIL, WHICH WAS IN EFFECT AT THAT PARTICULAR PERIOD OF TIME 2. I HAVE HEARD BOTH THE SIDES AND ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. KEEPING IN VIEW THE REASON GIVEN BY THE ASSESSEE AS MENTIONED ABOVE, I AM SATISFIED THAT THERE WAS A SUFFICIENT CAUSE FOR THE NON-APPEARANCE OF THE ASSESSEE WHEN HIS APPEAL WAS CALLED FOR HEARING ON MAY 13, 2019. EVEN THE LEARNED DR HAS NOT 2 MA NO. 161/KOL/2019 ASSESSMENT YEAR: 2014-15 AKASHOY DAS , L/H. OF LATE AMAL DAS RAISED ANY OBJECTION IN THIS REGARD, I, THEREFORE, RECALL THE ORDER OF THE TRIBUNALS ORDER DATED MAY 13, 2019 (SUPRA) PASSED EX-PARTE KEEPING IN VIEW THE PROVISO TO RULE 24 OF 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 BEFORE THE REGULAR BENCH ON 17.10.2019 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 6 TH SEPTEMBER, 2019. SD/- (P.M. JAGTAP) VICE PRESIDENT DATED: 06/09/2019 BISWAJIT, SR. PS COPY OF ORDER FORWARDED TO: 1. AKASHOY DAS, L/H. OF LATE AMAL DAS, 26/1, J.N. CHOWDHURY LANE, KOLKATA 700 036. 2. ITO, WARD-43(3), KOLKATA. 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY, BY ORDER, ASSISTANT REGISTRAR / H.O.O. ITAT, KOLKATA