Shri Ashok Kumar Bagaria, Asansol V. JCIT, Range-1, Asansol, Asansol

MA 170/KOL/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6456 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-04-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 13-09-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: T VARKEY JUDIC IA L M EMBER

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA C BENCH, KOLKATA ( BEFORE SRI ABY T. VARKEY, JUDICIAL MEMBER & DR. A.L. SAINI , ACCOUNTANT MEMBER ) M.A. NO. 170 /KOL/201 7 A/O I.T.A. NO. 1531 / KOL /201 4 ASSESSMENT YEAR: 2008 - 09 SHRI ASHOK KUMAR BAGARIA. . .. . . . APPELLANT MOOKIM NIWAS R.K. MOOKIM NIWAS C/O R.K. MOOKIM NIWAS 21, G.T. ROAD, LOWER CHILIDANGA ASANSOL 713 304 [PAN : ADAPB 9497 P ] J CIT, RANGE - 1 , ASANSOL . .. . . . ... RESPONDENT APPEARANCES BY: NONE , APPEARED ON BEHALF OF THE ASSESSEE . SHRI ARINDAM BHATTACHARYA, ADDL. CIT , APPEARING ON BEHALF OF THE REVENUE . DATE OF CONCLUDING THE HEARING : APRIL 6 TH , 2018 DATE OF PRONOUNCING THE ORDER : APRIL 11 TH , 2018 ORDER PER DR. A.L. SAINI , AM : - BY WAY OF THE CAPTIONED APPLICATION THE ASSESSEE HAS SOUGHT TO POINT OUT THAT A MISTAKE APPARENT ON RECORD WITHIN THE MEANING OF SECTION 254(2) OF THE INCOME TAX ACT, 1961 (HEREINAFTER THE ACT), HAS CREPT IN THE ORDER OF THE TRIBUNAL D ATED 5 TH APRIL, 2017 . 2. NONE APPEARED ON BEHALF OF THE ASSESSEE EVEN THOUGH NOTICE FOR HEARING WAS SENT TO IT BY REGISTERED POST. HENCE, WE PROCEED TO DISPOSE OFF THIS M.A; EX - PARTE , BASED ON MERITS AND MATERIAL AVAILABLE ON RECORD. 3. THE CASE OF THE ASSESSEE IN THE MISCELLANEOUS APPLICATION IS THAT THE ADDRESS OF THE ASSESSEE GIVEN IN FORM NO. 36 WAS C/O R. K. MOOKIM AND INADVERTENTLY DURING THE PERIOD UNDER CONSIDERATION, SHRI R.K. MOOKIM, WAS OUT OF STATION AND HAD LEFT FOR BOMBAY FOR TREATMENT. UNDER THESE CIRCUMSTANCES THE POSTMAN HAS RETURNED THE LETTER OF HEARING AS UNSERVED. THEREFORE, THE ASSESSEE SUBMITTED IN HIS M.A. THAT UNDER THESE FACTS AND CIRCUMSTANCES HE COULD NOT ATTEND THE HEARING. 4 . WE ARE OF THE VIEW THAT RE ASONS EXPLAINED BY THE ASSESSEE IN HIS M.A., FOR NON - APPEARANCE ON THE DATE OF HEARING ARE JUSTIFIABLE AND TENABLE , THEREFORE, IT WOULD BE IN 2 M.A. NO. 25/KOL/2018 A/O I.T.A. NO. 2210/KOL/2013 ASSESSMENT YEAR: 2009 - 10 SHRI KAMAL AGARWAL THE INTEREST OF JUSTICE THAT THE ORDER OF THE TRIBUNAL DT. 5 TH APRIL, 2017, SHOULD BE RECALLED. ACCORDINGLY, WE RECALL THE ORDER. THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING IN DUE COURSE . 5 . IN THE RESULT, THIS MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. KOLKATA, THE 11 TH DAY OF APRIL , 201 8 . SD/ - SD/ - [ ABY T. VARKEY] [ DR. A.L. SAINI ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 11 .0 4 .201 8 {SC SPS} COPY OF THE ORDER FORWARDED TO: 1. SHRI KAMAL AGARWAL PROP. KAHSI SALES CORPORATION 30 - D, DIAMOND HARBOUR ROAD KOLKATA 700 060 2. ACIT, CIRCLE - 53, KOLKATA 3. CIT(A) - 4. CIT - , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY HEAD OF OFFICE/ D.D.O. ITAT, KOLKATA BENCHES 3 M.A. NO. 25/KOL/2018 A/O I.T.A. NO. 2210/KOL/2013 ASSESSMENT YEAR: 2009 - 10 SHRI KAMAL AGARWAL