Sri Durga Prasad Roy, Kolkata V. ACIT, Circle-42, Kolkata, Kolkata

MA 166/KOL/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6279 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-03-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 06-09-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: T VARKEY JUDIC IA L M EMBER
• Keywords: Reasonable cause

Judgement Text

, C , IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH C KOLKATA BEFORE SHRIABY. T. VARKEY, JUDICIALMEMBER AND DR. A.L. SAINI, ACCOUNTANT MEMBER (MISC. APPLICATION) M.A.NO.166/KOL/2017 (ARISING OUT ITA NO.11/KOL/2015) [ [ / ASSESSMENT YEAR:2010-11 SRI DURGA PRASAD ROY 101, SOVABAZAR STREET, KOLKTSA-05 [ PAN NO.ACYPR 00411 G ] / V/S . ACIT, CIRCLE-42 PODDAR COURT, 4 TH FLOOR, 18, RABINDRA SARANI,KOLKATA-001 (ORIGINAL APPELLANT) (ORIGINAL RESPONDENT) (APPLICANT) .. (RESPONDENT) / BY APPELLANT NONE / BY RESPONDENT SHRI ARINDAM BHATTAHERJEE, ADDL. CIT-SR-DR / DATE OF HEARING 09-03-2018 /DATE OF PRONOUNCEMENT 09-03-2018 / ORDER PER DR. A.L. SAINI, ACCOUNTANTMEMBER:- BY WAY OF THE CAPTIONED APPLICATION, THE ASSESSEE HAS SOUGHT TO POINT OUT THAT A MISTAKE APPARENT FROM RECORD WITHIN THE MEANING OF SECTION 254(2) OF THE INCOME TAX ACT, 1961( IN SHORT THE ACT) HAS CREPT IN THE ORDER OF THE TRIBUNAL DATED 10.07.2017. 2. THE SOLITARY GRIEVANCE OF THE ASSESSEE IN THIS MISCELLANEOUS APPLICATION (MA) IS THAT COUNSEL OF THE ASSESSEE WAS OUT OF STATION AND PREOCCUPIED WITH HIS PROFESSIONAL ASSIGNMENT THEREFORE HIS COUNSEL COULD NOT ATTEND THE HEARING ON DATED 10.07.2017. APART FROM THIS, THE ASSESSEE, HIMSELF IS A PATIENT OF CANCER AND CHEMOTHERAPY AND TREATMENT IS GOING ON, THEREFORE HE COULD NOT FILE ADJOURNMENT PETITION ON THE SCHEDULED DATE AND TIME. HENCE, THE ASSESSEE COULD NOT APPEAR BEFORE THE TRIBUNAL ON THE DATE OF HEARING AND MA NO166./KOL/2017 SH. DURGA PRASAD ROY V. ACIT, CIR-42, KOL PAGE 2 REQUESTED THE BENCH TO RE-CALL THE ORDER, WE FIND MERIT IN THE SUBMISSION OF ASSESSEE AND NOTE THAT THERE WAS REASONABLE CAUSE NOT TO APPEAR BEFORE THE TRIBUNAL. 3.KEEPING IN VIEW THE SUBMISSION MADE ABOVE, WE NOTE THAT THERE WAS A SUFFICIENT CAUSE FOR NON APPEARANCE ON BEHALF OF ASSESSEE AT THE TIME OF HEARING FIXED ON 10.07.2017. WE THEREFORE RE-CALL EX-PARTE ORDER DATED 10.07.2017, PASSED BY THE TRIBUNAL. THE REGISTRY IS DIRECTED TO FIX THE SAME IN DUE COURSE. 4. IN THE RESULT, MA FILED BY THE ASSESSEE, IS ALLOWED. ORDER PRONOUNCED IN THE COURT AT THE CLOSE OF THE HEARING I.E. 9 TH MARCH, 2018 . SD/- SD/- ( ) ( ) (ABY T. VARKEY) (DR. A.L. SAINI) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) KOLKATA, *DKP - 09 / 03 /201 8 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-SRI DURGA PRASAD ROY, 101, SOVA BAZAR STREET, KOLKATA-05 2. /RESPONDENT-ACIT, CIRCLE-42,PODDAR COURT, 4 TH FLOOR, 18, RABINDRA SARANIA, KOLKATA-001 3. / CONCERNED CIT 4. - / CIT (A) 5. , , KOLKATA/ DR, ITAT, KOLKATA 6. [ / GUARD FILE. BY ORDER/ , SR. PRIVATE SECRETARY HEAD OF OFFICE/DDO ,