ITO, WD-36(2), KOLKATA, Kolkata V. Shankar Lal Agarwala, Kolkata

MA 164/KOL/2017

• Counselvise Citation: [2017] 123 COUNSELVISE.COM (IT) 5580 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-11-2017
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 05-09-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

1 M.A. NO. 164/KOL/2017 ( ARISING OUT OF I.T.A. NO. 1749/KOL/2014) ASSESSMENT YEAR : 2010-2011 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA A BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND SHRI N.V. VASUDEVAN, JUDICIAL MEMBER M.A. NO. 164/KOL./2017 (IN I.T.A. NO. 1749/KOL./2014) ASSESSMENT YEAR: 2010-2011 SHANKAR LAL AGARWALA,.............................. ....................APPLICANT 405, SWAIKA CENTRE, 4A, POLLOCK STREET, KOLKATA-700 001 [PAN: ACQPA 9623 H] -VS.- INCOME TAX OFFICER,................................ .......................RESPONDENT WARD-36(2), KOLKATA, AAYAKAR BHAWAN, 110, SHANTI PALLY PURVA, 8 TH FLOOR, KOLKATA-700 107 APPEARANCES BY: SHRI PRADIP KUMAR, ADVOCATE, FOR THE ASSESSEE SHRI SHALLONG YADDEN, ADDL. CIT, D.R., FOR THE DEPA RTMENT DATE OF CONCLUDING THE HEARING : NOVEMBER 24, 2017 DATE OF PRONOUNCING THE ORDER : NOVEMBER 24, 2017 O R D E R PER SHRI P.M. JAGTAP, ACCOUNTANT MEMBER : BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DATED AUGUST 10, 2017 PAS SED EX- PARTE DISMISSING THE APPEAL OF THE ASSESSEE BEING I.T.A. NO. 1749/KOL/2014 FOR NON-PROSECUTION ON THE FOLLOWING GROUNDS:- 3. THE APPELLANT STATES THAT DUE TO SUDDEN DEMISE OF THE APPELLANT'S DAUGHTER'S MOTHER-IN-LAW, THE APPEL LANT COULD NOT ATTEND THE LD. TRIBUNAL ON THE DATE FIXED I.E. 10.08.2017. THE APPELLANT HAS DEPUTED HIS REPRESENT ATIVE MR. NARAYAN CHANDRA DAS WITH INSTRUCTIONS TO PRAY F OR AN ADJOURNMENT AT TIME OF HEARING ON BEHALF OF THE APPELLANT. 2 M.A. NO. 164/KOL/2017 ( ARISING OUT OF I.T.A. NO. 1749/KOL/2014) ASSESSMENT YEAR : 2010-2011 4. THAT THE SAID REPRESENTATIVE ATTENDED THE LD. TRIBUNAL AT ABOUT 10.45 A.M. ON 10.08.2017 AND WAIT ED FOR CALL OF THE SAID APPEAL, BUT THE SAID APPEAL WA S NOT CALLED ON FOR HEARING, WHENAFTER COURT RISE, HE ENQ UIRED FROM BENCH CLERK ABOUT THE SAID APPEAL ,WHEN HE WAS INFORMED THAT THE SAID APPEAL WAS CALLED ON AND SIN CE NO ONE APPEARED ON BEHALF OF THE APPELLANT THE SAME HA S BEEN DISMISSED FOR NON PROSECUTION AND THE SAID FAC T WAS DULY COMMUNICATED TO THE LD. ASSISTANT REGISTRAR ON THE SAME DAY VIDE LETTER DATED 10.08.2017. A COPY WHERE OF IS ANNEXED HERETO AND MARKED WITH LETTER 'A'. ORDER DA TED 10.08.2017 IS ALSO ANNEXED HERETO AND MARKED WITH L ETTER 'B' . 2. KEEPING IN VIEW THE ABOVE REASONS GIVEN BY THE A SSESSEE, WE ARE SATISFIED THAT THERE WAS A SUFFICIENT CAUSE FOR THE NON-APPEARANCE OF THE ASSESSEE ON 10 TH AUGUST, 2017 WHEN HIS APPEAL WAS CALLED FOR HEARIN G. WE, THEREFORE, RECALL THE EX-PARTE ORDER DATED AUGU ST 10, 2017 PASSED BY THE TRIBUNAL, KEEPING IN VIEW THE PROVISO TO RULE 2 4 OF THE APPELLATE TRIBUNAL RULES, 1963 AND RESTORE THE APPEAL OF THE ASSESSEE AT ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO FIX THE SAME FO R HEARING AFRESH ON 11 TH JANUARY, 2018 AS ANNOUNCED IN THE OPEN COURT AND TAKEN NOTE OF B Y THE LD. REPRESENTATIVES OF BOTH THE SIDES. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 24 TH DAY OF NOVEMBER, 2017. SD/- SD/- (N.V. VASUDEVAN) (P.M. JAGTA P) JUDICIAL MEMBER ACCOUNTANT MEMBER KOLKATA, THE 24 TH DAY OF NOVEMBER, 2017 COPIES TO : (1) SHRI SHANKAR LAL AGARWALA, 405, SWAIKA CENTRE, 4A, POLLOCK STREET, KOLKATA-700 001 (2) INCOME TAX OFFICER, 3 M.A. NO. 164/KOL/2017 ( ARISING OUT OF I.T.A. NO. 1749/KOL/2014) ASSESSMENT YEAR : 2010-2011 WARD-36(2), KOLKATA, AAYAKAR BHAWAN, 110, SHANTI PALLY PURVA, 8 TH FLOOR, KOLKATA-700 107 (3) COMMISSIONER OF INCOME-TAX (APPEALS)-XX, KOLK ATA (4) COMMISSIONER OF INCOME TAX (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY, HEAD OF OFFICE/DDO, INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.