Mr Abhijit Sen, Kolkata V. ACIT, CIR-11, KOLKATA, Kolkata

MA 19/KOL/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4549 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-06-2016
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: 1997-1998
• Appeal Filed On: 26-02-2016
• Court: TRIBUNAL
• Department Lawyers: MD GHAYAS UDDIN
• Assessee Lawyers: P K PATODI

Judgement Text

M.A. NO. 19/KOL/2016 (IN I.T.A. NO 169/KOL./2012) ASSESSMENT YEAR: 1997-1998 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA A BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER M.A. NO. 19/KOL/2016 (ARISING OUT OF I.T.A. NO. 169/KOL/ 2012) ASSESSMENT YEAR: 1997-1998 MR. ABHIJIT SEN,................................... ..........................APPLICANT C/O. M/S. SEN EXPORTS, 85, S.N. BANERJEE ROAD, KOLKATA-700 014 [PAN : ALWPS 5716 N] -VS.- ASSISTANT COMMISSIONER OF INCOME TAX,.............. .....RESPONDENT CIRCLE-11, KOLKATA, AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-700 069 APPEARANCES BY: SHRI P.K. PATODI, FCA, FOR THE ASSESSEE MD. GHAYAS UDDIN, JCIT, SR. D.R., FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : JUNE 03, 2016 DATE OF PRONOUNCING THE ORDER : JUNE 03, 2016 O R D E R PER SHRI P.M. JAGTAP :- BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DATED DECEMBER 30, 2015 P ASSED EX PARTE IN ITA NO. 169/KOL/2012 DISMISSING THE APPEAL OF THE ASSES SEE FOR NON- PROSECUTION ON THE GROUND THAT THE NOTICE OF THE HE ARING FIXED ON 30.12.2015 WAS NOT SERVED TO THE ASSESSEE BUT THE S AME WAS PUT ON THE NOTICE BOARD OF WHICH THE ASSESSEE WAS NOT AWARE OF . 2. WE HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AN D ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. KEEPING IN V IEW THE SUBMISSION MADE BY THE ASSESSEE, WE ARE SATISFIED THAT THERE W AS SUFFICIENT CAUSE FOR M.A. NO. 19/KOL/2016 (IN I.T.A. NO 169/KOL./2012) ASSESSMENT YEAR: 1997-1998 PAGE 2 OF 2 HIS NON-APPEARANCE WHEN THE APPEAL WAS CALLED ON FO R HEARING ON 30.12.2015. WE, THEREFORE, RECALL THE ORDER OF THE TRIBUNAL DATED 30.12.2015 PASSED EX PARTE DISMISSING THE APPEAL OF THE ASSESSEE FOR NON- PROSECUTION. KEEPING IN VIEW THE PROVISO TO RULE 24 OF THE APPELLATE TRIBUNAL RULES, 1963, WE RESTORE THE APPEAL OF THE ASSESSEE AT ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO FIX THE SAME AF RESH FOR HEARING ON 11 TH JULY, 2016 AS ANNOUNCED IN THE OPEN COURT AND TAKEN NOTE OF B Y THE LD. REPRESENTATIVES 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 JUNE 03, 2016 . SD/- SD/- (S.S. VISWANETHRA RAVI) (P.M. JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER KOLKATA, THE 3 RD DAY OF JUNE, 2016 COPIES TO : (1) MR. ABHIJIT SEN, C/O. M/S. SEN EXPORTS, 85, S.N. BANERJEE ROAD, KOLKATA-700 014 (2) ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-11, KOLKATA, AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-700 069 (3) COMMISSIONER OF INCOME TAX, KOLKATA- , K OLKATA (4) THE DEPARTMENTAL REPRESENTATIVE (5) CIT(APPEALS)-XIX, KOLKATA (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.