ARIJIT DUTTA, Paschim Medinipur V. Addl. CIT, Range-1,Midnapore., Paschim Medinipur

MA 163/KOL/2012

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0319 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-05-2013
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 06-12-2012
• Court: TRIBUNAL

Judgement Text

, SMC , IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH: K OLKATA () BEFORE , /AND ! ' ! ! ' ! ! ' ! ! ' ! , ) [BEFORE HONBLE SHRI PRAMOD KUMAR, AM & HONBLE SRI MAHAVIR SINGH, JM] ## $ ## $ ## $ ## $ % % % % /M. A. NOS. 162 & 163/KOL/2012 % % % % /IN I.T.A NOS.41&42/KOL/2012 '$& '( '$& '( '$& '( '$& '(/ // / ASSESSMENT YEARS: 2006-07 & 2007-08 SRI ARIJIT DUTTA VS. ASSISTANT COMMISSIONER OF INCOME-TAX, (PAN:ADQPD7831B) RANGE-1, MIDNAPORE ( /APPLICANT ) (*+,/ RESPONDENT ) - . /FOR THE APPLICANT: SHRI K. L. BHOWMICK, ADVOCATE *+, - . /FOR THE RESPONDENT: SHRI K. N. JANA, JCIT, SR. DR / / ORDER PER MAHAVIR SINGH, JM/ ! ' ! ! ' ! ! ' ! ! ' ! , : THIS MISCELLANEOUS PETITION FILED BY ASSESSEE IS DI RECTED AGAINST THE ORDER PASSED BY TRIBUNAL DATED 31.07.2012 IN ITA NOS.41&42/K/201 2 FOR ASSESSMENT YEAR 2006-07 & 2007-08. 2. AT THE TIME OF HEARING I T WAS SUBMITTED ON BEHALF OF THE ASSESSEE THAT APPE AL WAS DISPOSED OF EX PARTE, AS ON THE DATE OF HEARING NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE, SINCE THERE WAS AN UNINTENTIONAL FAILURE ON THE PART OF THE ASSESSEE COULD NOT APPEAR BEFORE BENCH BECAUSE OF THE REASON THAT ASSE SSEE FAILED TO CONTACT HIS ADVOCATE. HENCE, THE APPLICANT/ASSESSEE PRAYED BEFORE BENCH T O RECALL THE EX PARTE ORDER DATED 31.07.2012 AND GIVE IT AN OPPORTUNITY OF BEING HEAR D TO REPRESENT ITS CASE. 3. LD. DEPARTMENTAL REPRESENTATIVE, HOWEVER, OPPOSE D THE PRAYER OF ASSESSEE FOR RECALLING OF EX PARTE ORDER. 4. WE HAVE CAREFULLY HEARD BOTH PARTIES AND PERUSED MATERIAL AVAILABLE ON RECORD. IN THE ABSENCE OF ANY CONTRARY MATERIAL BROUGHT ON REC ORD BY THE REVENUE AND CONSIDERING FACTS AND CIRCUMSTANCES OF THE CASE, WE ARE OF THE VIEW THAT THERE WAS SUFFICIENT CAUSE FOR NON-APPEARANCE OF THE APPLICANT ON APPOINTED DA TE OF HEARING AND ACCORDINGLY, THE EX PARTE ORDER DATED 31.07.2012 PASSED BY TRIBUNAL IS HEREBY RECALLED. THE MISC. 2 MA NOS. 41&42/K/2012 SHRI ARIJIT DUTTA A. Y 2006-07 & 2007-08 PETITION FILED BY ASSESSEE IS, THEREFORE, ALLOWED. REGISTRY IS DIRECTED TO FIX THIS APPEAL IN DUE COURSE. 5. IN THE RESULT, THE ASSESSEES MISC. PETITION STA NDS ALLOWED. 6. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- , ! ' ! ! ' ! ! ' ! ! ' ! , (PRAMOD KUMAR) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER ( 0 0 0 0) )) ) DATED : 17 TH MAY, 2013 12 '$34 '5 JD.(SR.P.S.) / - ''# 6#'7- COPY OF THE ORDER FORWARDED TO: 1 . /APPLICANT SHRI ARIJIT DUTTA, PROP. OF M/S. G. S . TRADING, COLONELGOLA, P.O. MIDNAPORE, DIST-PASCHIM MEDINIPUR , PIN-721 101 2 *+, / RESPONDENT, ACIT, RANGE-1, MIDNAPORE 3 . '/$ ( )/ THE CIT(A) , KOLKATA 4. CIT, KOLKATA 5 . >'? '$ / DR, KOLKATA BENCHES, KOLKATA *# '/ TRUE COPY, /$/ BY ORDER, ! 4 /ASSTT. REGISTRAR .