M/s kumar Bazar pachwai and Country Spirit Shop, Raniganj V. ITO, Wd.3(1), Asansol, Asansol

MA 18/KOL/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5612 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-05-2017
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Next Hearing Date: 07-04-2017
• Assessment Year: 2010-2011
• Appeal Filed On: 16-01-2017
• Court: TRIBUNAL
• Department Lawyers: MD GHAYAS UDDIN
• Assessee Lawyers: U DASGUPTA

Judgement Text

M.A. NO. 18/KOL/2017 (IN I.T.A. NO 178/KOL./2015) ASSESSMENT YEAR: 2010-2011 PAGE 1 OF 2 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. 18/KOL/2017 (ARISING OUT OF I.T.A. NO. 178/KOL/ 2015) ASSESSMENT YEAR: 2010-2011 KUMAR BAZAR PACHWAI AND COUNTRY SPIRIT SHOP,....... ................APPLICANT KUMAR BAZAR, B.C. ROAD, RANIGANJ-713 347 [PAN: AAGFK 3028 C] -VS.- INCOME TAX OFFICER,................................ .....................................RESPONDENT WARD-3(1), ASANSOL, PARMAR BUILDING, G.T. ROAD, ASANSOL-713 304 APPEARANCES BY: SHRI U. DASGUPTA, A.R., FOR THE ASSESSEE MD. GHAYAS UDDIN, JCIT, D.R., FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : MAY 12, 2017 DATE OF PRONOUNCING THE ORDER : MAY 12, 2017 O R D E R PER SHRI P.M. JAGTAP, A.M. :- BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DATED JULY 11, 2016 PASSE D EX-PARTE DISMISSING THE APPEAL OF THE ASSESSEE BEING I.T.A. NO. 178/KOL /2015 FOR NON- PROSECUTION ON THE GROUND THAT THE NOTICE OF THE HE ARING FIXED ON JULY 11, 2016 SENT TO THE ASSESSEE AND RETURNED BACK BY THE POSTAL AUTHORITIES UNDELIVERED WAS NEVER SERVED ON THE ASSESSEE DUE TO CHANGE OF ADDRESS. IT IS SUBMITTED THAT THE NON-APPEARANCE OF THE ASSESSE E BEFORE THE TRIBUNAL ON JULY 11, 2016 THUS WAS BECAUSE OF NON-RECEIPT OF THE NOTICE OF HEARING. M.A. NO. 18/KOL/2017 (IN I.T.A. NO 178/KOL./2015) ASSESSMENT YEAR: 2010-2011 PAGE 2 OF 2 2. KEEPING IN VIEW THE SUBMISSION MADE BY THE ASSES SEE AS ABOVE, WE ARE SATISFIED THAT THERE WAS A SUFFICIENT CAUSE FOR THE NON-APPEARANCE OF THE ASSESSEE BEFORE THE TRIBUNAL ON 11.07.2016, WHE N ITS APPEAL WAS CALLED FOR HEARING. WE, THEREFORE, RECALL THE EX-PA RTE ORDER DATED JULY 11, 2016 PASSED BY THE TRIBUNAL, KEEPING IN VIEW THE PR OVISO 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 HEARING AFRESH BEFORE THE REGULAR BENCH ON 19 TH JUNE, 2017 AS ANNOUNCED IN THE OPEN COURT AND TAKEN NOTE OF BY THE LD. REPRESENTAT IVES OF BOTH THE SIDES. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON MAY 12, 2017. SD/- SD/- (S.S. VISWANETHRA RAVI) (P.M. JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER KOLKATA, THE 12 TH DAY OF MAY, 2017 COPIES TO : (1) KUMAR BAZAR PACHWAI AND COUNTRY SPIRIT SHOP, KUMAR BAZAR, B.C. ROAD, RANIGANJ-713 347 (2) INCOME TAX OFFICER, WARD-3(1), ASANSOL, PARMAR BUILDING, G.T. ROAD, ASANSOL-713 304 (3) COMMISSIONER OF INCOME-TAX, KOLKATA; (4) CIT(APPEALS)-ASANSOL; (4) THE DEPARTMENTAL REPRESENTATIVE (5) GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY, HEAD OF OFFICE/D.D.O., INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.