Sambhu Das , Kolkata V. ITO, Ward - 63(1), Kolkata , Kolkata

MA 166/KOL/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 5459 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-10-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2007-2008
• Appeal Filed On: 01-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUPRIYO PAL
• Assessee Lawyers: DH PANDEY
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA D BENCH, KOLKATA [BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER & SRI S.S. GODARA, JUDICIAL MEMBER] M.A. NO.166/KOL/2019 A/O I.T.A. NO. 413/KOL/2018 ASSESSMENT YEAR: 2007-08 SAMBHU DAS...............................APPELLANT C/O. SD NAHATA & CO 196, OLD CHINA BAZAR STREET KOLKATA 700 001 [PAN : AJRPD 1606 P] INCOME TAX OFFICER, WD-63, KOLKATA...............................................RESPONDENT APPEARANCES BY: SHRI DH. PANDEY, CA, APPEARED ON BEHALF OF THE ASSESSEE. SHRI SUPRIYO PAL, JCIT, SR. D/R, APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : SEPTEMBER 20, 2019 DATE OF PRONOUNCING THE ORDER : OCTOBER 1 ST , 2019 O R D E R PER J. SUDHAKAR REDDY :- BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE SUBMITS THAT THE ITAT VIDE ITS ORDER DT. 16/01/2019, DISMISSED THE ASSESSEES APPEAL DUE TO NON-APPEARANCE BEFORE THE BENCH. WE FIND THAT THIS IS A FALSE STATEMENT. SHRI M.D. SHAH, A/R, APPEARED ON BEHALF OF THE ASSESSEE AND THE TRIBUNAL AFTER CONSIDERING RIVAL CONTENTIONS HAD RESTORED THE MATTER TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION, IN ACCORDANCE WITH LAW, AFTER GIVING THE ASSESSEE OPPORTUNITY OF BEING HEARD. 2. HENCE THIS MISCELLANEOUS APPLICATION OF THE ASSESSEE IS DISMISSED. KOLKATA, THE 1 ST DAY OF OCTOBER, 2019. SD/- SD/- [S.S. GODARA] [ J. SUDHAKAR REDDY] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 01.09.2019 {SC SPS} 2 M.A. NO.166/KOL/2019 A/O I.T.A. NO. 413/KOL/2018 ASSESSMENT YEAR: 2007-08 SAMBHU DAS COPY OF THE ORDER FORWARDED TO: 1. SAMBHU DAS C/O. SD NAHATA & CO 196, OLD CHINA BAZAR STREET KOLKATA 700 001 2. INCOME TAX OFFICER, WD-63, KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES