Md. Nausad Alam, Uttar Dinajpur V. ITO, Ward-1, Raiganj, Uttar Dinajpur

MA 179/KOL/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6106 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-01-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 21-09-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

1 M.A. NO. 179/KOL/2017 (ARISING OUT OF I.T.A. NO. 1489/KOL/2016) ASSESSMENT YEAR : 2011-2012 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA B BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER M.A. NO. 179/KOL./2017 (IN I.T.A. NO. 1489/KOL./2016) ASSESSMENT YEAR : 2011-2012 NAUSAD ALAM,....................................... ......................................APPLICANT VILL. + P.O. KANKI, P.S. CHAKULIA, DIST. UTTAR DINAJPUR-733 209 [PAN: AHBPA 3079 M ] -VS.- INCOME TAX OFFICER,................................ .....................................RESPONDENT WARD-1, RAIGANJ, SBI BUILDING, KARNOJORA, RAIGANJ, DIST. UTTAR DINAJPUR-733 134 APPEARANCES BY: SHRI S.M. SURANA, ADVOCATE, FOR THE APPLICANT SHRI SALLONG YADDEN, ADDL. CIT, D.R., FOR THE RESPO NDENT DATE OF CONCLUDING THE HEARING : JANUARY 12, 2018 DATE OF PRONOUNCING THE ORDER : JANUARY 12, 2018 O R D E R PER SHRI P.M. JAGTAP, ACCOUNTANT MEMBER : BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DATED MARCH 27, 2017 PASS ED EX- PARTE DISMISSING THE APPEAL OF THE ASSESSEE BEING I.T.A. NO. 1489/KOL/2016 FOR NON-PROSECUTION ON THE GROUND THAT THE NOTICES OF T HE HEARINGS FIXED EARLIER BEFORE THE TRIBUNAL HAD NOT BEEN RECEIVED B Y THE ASSESSEE. WHILE THE NOTICE OF THE FINAL HEARING FIXED ON 27.03.2017 AND RECEIVED BY THE ASSESSEE WAS SENT TO THE LAWYER BUT THE SAME WAS DE LIVERED TO HIM ONLY AFTER THE DATE OF HEARING, WHICH RESULTED IN NON-AP PEARANCE. KEEPING IN VIEW THE SUBMISSIONS MADE BY THE ASSESSEE IN THE PR ESENT MISCELLANEOUS APPLICATION, WHICH ARE DULY SUPPORTED BY AN AFFIDAV IT FILED BY THE ASSESSEE AFFIRMING THE RELEVANT FACTS ON RECORD, WE ARE SATISFIED THAT 2 M.A. NO. 179/KOL/2017 (ARISING OUT OF I.T.A. NO. 1489/KOL/2016) ASSESSMENT YEAR : 2011-2012 THERE IS A SUFFICIENT CAUSE FOR THE NON-APPEARANCE OF THE ASSESSEE ON MARCH 27, 2017 WHEN HIS APPEAL WAS FIXED FOR HEARIN G BEFORE THE TRIBUNAL. WE, THEREFORE, RECALL THE EX-PARTE ORDER DATED MARCH 27, 2017(SUPRA) PASSED BY THE TRIBUNAL, KEEPING IN VIEW THE PROVISO TO RULE 24 OF THE APPELLATE TRIBUNAL RULES, 1963 AND RESTOR E THE APPEAL OF THE ASSESSEE AT ITS ORIGINAL NUMBER. THE REGISTRY IS DI RECTED TO FIX THE SAME FOR HEARING AFRESH ON 30 TH JANUARY, 2018 AS ANNOUNCED IN THE OPEN COURT AND TAKEN NOTE OF BY THE LD. REPRESENTATIVES OF BOT H THE SIDES. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 12 TH DAY OF JANUARY, 2018. SD/- SD/- (S.S. VISWANETHRA RAVI) (P.M. JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER KOLKATA, THE 12 TH DAY OF JANUARY, 2018 COPIES TO : (1) MD. NAUSAD ALAM, VILL. + P.O. KANKI, P.S. CHAKULIA, DIST. UTTAR DINAJPUR-733 209 (2) INCOME TAX OFFICER, WARD-1, RAIGANJ, SBI BUILDING, KARNOJORA, RAIGANJ, DIST. UTTAR DINAJPUR-733 134 (3) COMMISSIONER OF INCOME TAX (APPEALS), JALPAIG URI; (4) COMMISSIONER OF INCOME TAX- , (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY, HEAD OF OFFICE/DDO, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.