Taslima Begum, Kolkata V. ITO, WD-1(1), Durgapur, Durgapur

MA 18/KOL/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3456 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-09-2015
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Next Hearing Date: 18-09-2015
• Assessment Year: 2006-2007
• Appeal Filed On: 26-03-2015
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOLKATA [BEFORE SHRI MAHAVIR SINGH, JM & SHRI M. BALAGANESH, AM ] M.A. NO. 18/KOL/2015 IN I.T.A NO. 2501 /KOL/20 1 3 ASSESSMENT YEAR : 20 0 6 - 0 7 TASLIMA BEGAM VS. INCOME - TAX OFFICER, WD - 1(1) , DURGAPUR (PAN:A JOPB7865F ) ( APPLICANT ) ( R ESPONDENT ) DATE OF HEARING: 18 . 09 .201 5 DATE OF PRONOUNCEMENT: 18 . 09 .201 5 FOR THE APP LICANT : SHRI DEBANUJ BASU THAKUR, ADVOCATE FOR THE RESPONDENT : MD. GHAYAS UDDIN, JCIT, SR. DR / ORDER PER MAHAVIR SINGH, JM: BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE HAS REQUESTED FOR RECALLING OF EX PARTE ORDER PASSED IN ITA NO.2501/KOL/2013 FOR AY 2006 - 07 DECIDED VIDE ORDER DATED 28.11.2014. 2 . AT THE OUTSET, IT IS NOTICED THAT THIS APPEAL WAS DISMISSED AS DEFECTIVE AS IT WAS TIME BARRED AND WITHOUT FILING ANY CONDONATION PETITION. AT THE TIME OF HEARING, LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE ENGAGED HIM TO REPRESENT HER CASE BEFORE THE TRIBUNAL BUT ON 26.11.2014 FATHER OF MR. THAKUR, WHO IS A HEART PATIENT WAS NOT FEELING WELL. AS SUCH, HE WAS LATE IN COMING BEFORE TRIBUNAL AND WHEN HE REACHED HE FOUND THAT THE MATTER WAS TAKEN UP AND WAS DISMISSED EX PARTE AS DEFECTIVE. HE NOW PRAYED BEFORE THE TRIBUNAL TO RECALL THE EX PARTE ORDER DATED 28.11.2014 AS HE WAS PREVENTED BY SUFFICIENT CAUSE DUE TO SUDDEN ILLNESS OF HIS FATHER TO APPEAR BEFORE THE COURT ON TIME. LD. SR. DR DID NOT RAISE ANY SERIOUS OBJECTION TO THIS PRAYER OF T HE ASSESSEE. 3. WE FIND THAT THE ASSESSEE IS PREVENTED BY SUFFICIENT CAUSE TO APPEAR BEFORE TRIBUNAL ON TIME AND SINCE LD. SR. DR DID NOT RAISE ANY SERIOUS OBJECTION TO THIS PRAYER OF THE ASSESSEE, WE RECALL OUR EX PARTE ORDER DATED 28.11.2014 DIRECTING T HE ASSESSEE TO REMOVE THE DEFECTS AS OBSERVED IN THE SAID ORDER DATED 28.11.2014. 2 MA NO. 18/K/2015 IN ITA NO. 2501 /K/201 3 TASLIMA BEGAM AY 200 6 - 0 7 REGISTRY IS DIRECTED TO FIX THIS APPEAL ON 30.11.2015. NO FURTHER NOTICE IS REQUIRED TO BE SENT TO EITHER OF THE PARTIES AS THE DATE IS PRONOUNCED IN THE OPEN COURT. 4 . IN THE RESULT, THE MISC. APPLICATION OF ASSESSEE IS ALLOWED. 5 . ORDER IS PRONOUNCED IN THE OPEN COURT . S D / - S D / - (M. BALAGANESH) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 1 8 TH SEPTEMBER , 201 5 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 . A PPELICA NT SM. TASLIMA BEGAM, MAIN GATE, G.T. ROAD, DURGAPUR - 3 2 RESPONDENT ITO, WARD - 1(1) , DURGAPUR . 3 . THE CIT(A), DURGAPUR 4. 5. CIT DURGAPUR DR, KOLKATA BENCHES, KOLKATA TRUE COPY, BY ORDER, ASSTT. REGISTRAR .