Md. Nasim, Burdwan V. I.T.O., Ward - 1(3), Asansol, Burdwan

MA 167/KOL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 4812 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-02-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 03-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

M.A. NO. 167/KOL/2018 (IN ITA NO. 208/KOL/2014) A.Y. 20 09-2010 MD. NASIM 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA SMC BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT (KZ) M.A. NO. 167/KOL/2018 (ARISING OUT OF I.T.A. NO. 208/KOL/2014) ASSESSMENT YEAR: 2009-2010 MD. NASIM,......................................... .....................................APPLICANT S/O. MD. N. ALLAM, MAKHU MOHALLA, N.R.R. ROAD, RAILPAR, ASANSOL-2, DIST. BURDWAN-713 302 [PAN: ACXPN 0889 R] -VS.- INCOME TAX OFFICER,................................ .................................RESPONDENT WARD-1(3), ASANSOL, SAHANA APARTMENT, LOWER CHELIDANGA, ASANSOL, DIST. BURDWAN-713 304 APPEARANCES BY: SHRI T.P. ROY, ADVOCATE, FOR THE APPLICANT SHRI SANKAR HALDER, ADDL. CIT, SR. D.R. , FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : FEBRUARY 08, 2019 DATE OF PRONOUNCING THE ORDER : FEBRUARY 08, 2019 O R D E R BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RE-CALL OF THE ORDER OF THE TRIBUNAL DATED AUGUST 4, 2016 PASS ED EX-PARTE DISMISSING THE APPEAL OF THE ASSESSEE BEING ITA NO. 208/KOL/2014 FOR NON-PROSECUTION ON THE GROUND THAT THE NOTICE FIXIN G THE HEARING BEFORE THE TRIBUNAL ON AUGUST 04, 2016 WAS NEVER RECEIVED BY THE ASSESSEE. SINCE THIS SUBMISSION MADE BY THE ASSESSEE IS DULY SUPPORTED BY AN AFFIDAVIT FILED BY THE ASSESSEE AFFIRMING THE RELEV ANT FACTS ON OATH, I AM SATISFIED THAT THERE WAS A SUFFICIENT CAUSE FOR THE NON-APPEARANCE OF THE ASSESSEE ON AUGUST 04, 2016 WHEN HIS APPEAL WAS CAL LED FOR HEARING. I, THEREFORE, RECALL THE EX-PARTE ORDER DATED AUGUST 0 4, 2016 PASSED BY THE M.A. NO. 167/KOL/2018 (IN ITA NO. 208/KOL/2014) A.Y. 20 09-2010 MD. NASIM 2 TRIBUNAL, KEEPING IN VIEW THE PROVISO TO RULE 24 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 FOR HEARIN G AFRESH BEFORE THE REGULAR BENCH ON 4 TH MARCH, 2019 AS ANNOUNCED IN THE OPEN COURT AND TAKEN NOTE OF BY THE LD. REPRESENTATIVES OF BOTH TH E SIDES. 2. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON FEBRUARY 08, 2019. SD/- (P.M. JAGTAP) VICE-PRESIDENT (KZ) KOLKATA, THE 8 TH DAY OF FEBRUARY, 2019 COPIES TO : (1) MD. NASIM, S/O. MD. N. ALLAM, MAKHU MOHALLA, N.R.R. ROAD, RAILPAR, ASANSOL-2, DIST. BURDWAN-713 302 (2) INCOME TAX OFFICER, WARD-1(3), ASANSOL, SAHANA APARTMENT, LOWER CHELIDANGA, ASANSOL, DIST. BURDWAN-713 304 (3) COMMISSIONER OF INCOME TAX (APPEALS), ASANSOL , (4) COMMISSIONER OF INCOME TAX- , (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.