Nazima Mumtaz, Murshidabad V. ITO, Jangipur, Murshidabad, Murshidabad

MA 163/KOL/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 2563 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-11-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 31-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ROBIN CHOUDHUR Y
• Assessee Lawyers: SANJIB DAS SHARMA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH SMC, KOLKATA [BEFORE SHRI P.M. JAGTAP, VICE - PRESIDENT] M.A. NO. 163/KOL/2018 (A/O, ITA NO. 2303/KOL/2017) ASSESSMENT YEAR: 2007-08 NAZIMA MUMTAZ.................................................................................APPELLANT FULSOHARI RAMANA SEIKH DIGHI, MURSHIDABAD 742 227. [PAN: ALIPM 3246 P] ITO, JANGIPUR............................................................RESPONDENT MURSHIDABAD. APPEARANCES BY: SHRI SANJIB DAS SHARMA, ADVOCATE 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 FEBRUARY 23, 2018 PASSED EX-PARTE FOR NON-PROSECUTION ON THE GROUND THAT THE NOTICE OF THE HEARING FIXED BEFORE THE TRIBUNAL WAS RECEIVED BY THE ASSESSEE AFTER THE DATE OF HEARING. 2. KEEPING IN VIEW THE REASON GIVEN BY THE ASSESSEE WHICH IS DULY SUPPORTED BY AN AFFIDAVIT FILED BY HER 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 HER APPEAL WAS FIXED FOR HEARING ON FEBRUARY 23, 2018. I, THEREFORE, RECALL THE EX-PARTE ORDER DATED FEBRUARY, 23, 2018 PASSED BY THE TRIBUNAL KEEPING IN VIEW THE PROVISO TO RULE 24 OF THE APPELLATE TRIBUNAL RULES, 1963 AND RESTORE 2 MA NO. 163/KOL/2018 ASSESSMENT YEAR: 2007-08 NAZIMA MUMTAZ 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 27.12.2018 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. NAZIMA MUMTAZ, FULSOHARI RAMANA SEIKH DIGHI, MURSHIDABAD 742227. 2. ITO, JANGIPUR, MURSHIDABAD. 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY, BY ORDER, ASSISTANT REGISTRAR / H.O.O. ITAT, KOLKATA BENCH