Rajendra Tosawad, Kolkata V. DCIT, Circle - 1(1), Bhubaneswar, Bhubaneswar

MA 164/KOL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 6524 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2007-2008
• Appeal Filed On: 31-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: AMIT AGARWAL SHRI RADHEY
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D, BENC H KOLKATA BEFORE SHRI ABY.T. VARKEY, JM &DR. A.L.SAINI, AM M.A. NO.164 /KOL/2018 ./ITA NO.405 /KOL/2016 ( / ASSESSMENT YEARS: 2007-08) RAJENDRA TOSAWAD 22, CAMAC STREET, BLOCK-A, 1 ST FLOOR, KOLKATA-16 VS. DCIT, CIRCLE-1(1), BHUBANESWAR CIT(A)-20, AAYAKAR BHAWAN POORVA, ROOM NO. 401, 4 TH FLOOR, 110, SHANTIPALLY, KOLKATA-107. ./ ./PAN/GIR NO.: AAMPT 9014 B (ASSESSEE) .. (REVENUE) ASSESSEE BY : SHRI AMIT AGARWAL, ADVOCATE RESPONDENT BY : SHRI RADHEY SHYAM, CIT DR / DATE OF HEARING : 04/01/2019 /DATE OF PRONOUNCEMENT : 18/01/2019 / O R D E R PER DR. A. L. SAINI: BY WAY OF CAPTIONED APPLICATION, THE ASSESSEE HAS P RAYED THE BENCH TO RECALL THE ORDER OF THE TRIBUNAL DATED 05.03.2018. 2. THE CASE OF THE ASSESSEE IN THIS MISCELLANEO US APPLICATION IS THAT ON THE DATE OF HEARING DATED 05.03.2018, THE ASSESSEE COULD NOT ATTEND THE HEARING AS HE WAS NOT FEELING WELL. 3. AFTER HEARING THE LD. DR FOR THE REVENUE, WE NOT E THAT THE ASSESSEE WAS ILL, THEREFORE, HE COULD NOT ATTEND THE HEARING HENCE W E FIND IT A REASONABLE CAUSE TO RECALL THIS ORDER. THEREFORE IN THE INTEREST OF J USTICE AND FAIR PLAY WE RECALL THE RAJENDRA TOSAWAD MA NO. 164/KOL/2018 (ARISING OUT OF I.T.A. NO. 405/KOL/2016) ASSESSMENT YEAR:2007-08 P PP PA AA AG GG GE EE E | || | 2 22 2 ORDER DATED 05.03.2018 AND THE REGISTRY IS DIRECTE D TO FIX THE MATTER FOR HEARING ON 24.01.2019. SINCE, THE DATE OF HEARING HAS PRONO UNCED IN THE OPEN COURT, HENCE, NO SEPARATE NOTICE FOR HEARING WOULD BE SENT. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 18.01.20 19. SD/- ( A.T. VARKEY ) SD/- (A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /KOLKATA; / DATE: 18/01/2019 ( SB, SR.PS ) COPY OF THE ORDER FORWARDED TO: 1. RAJENDRA TOSAWAD 2. DCIT, CIRCLE-1(1), BHUBANESWAR 3. C.I.T(A)- 4. C.I.T.- KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. 6. GUARD FILE. TRUE COPY BY ORDER ASSIST ANT REGISTRAR ITAT, KOLKA TA BENCHES