Lalit Jalan, Kolkata V. ITO, Ward - 32(3), Kolkata , Kolkata

MA 19/KOL/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6272 (ITAT-KOLKATA)
• Duration Of Justice: 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-03-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 19-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARINDAM BHATTACHARJEE CIT RE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH B, KOLKATA [BEFORE SHRI P.M. JAGTAP, AM & SHRI A.T. VARKEY, JM] M.A. NO. 19/KOL/2018 (A/O, ITA NO. 349/KOL/2016) ASSESSMENT YEAR: 2010-11 LALIT JALAN..............................APPELLANT 26, SHAKESPEARE SARANI, KOLKATA 700 017 [PAN : ACXPJ 5133 G] INCOME TAX OFFICER...................RESPONDENT WARD 32(3), KOLKATA 10B, MIDDLETON ROW, KOLKATA 700 071 APPEARANCES BY: SHRI SUBASH AGARWAL, ADVOCATE APPEARING ON BEHALF OF THE ASSESSEE. SHRI ARINDAM BHATTACHARJEE, ADDL. CIT APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : MARCH 16, 2018 DATE OF PRONOUNCING THE ORDER : MARCH 16, 2018 ORDER PER P.M. JAGTAP, AM BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE TRIBUNALS ORDER DATED JANUARY 31, 2018 PASSED IN ITA NO. 349/KOL/2016 PASSED EX-PARTE DISMISSING THE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION ON THE GROUND THAT HIS AUTHORISED REPRESENTATIVE, ADVOCATE SHRI SUBASH AGARWAL WAS ARGUING ANOTHER CASE BEFORE OTHER BENCH OF THIS TRIBUNAL AND BY THE TIME HE REACHED B BENCH, THE MATTER WAS HEARD EX-PARTE. 2. KEEPING IN VIEW THE REASON GIVEN BY THE ASSESSEE, WE ARE SATISFIED THAT THERE WAS A SUFFICIENT CAUSE FOR THE NON-APPEARANCE OF THE ASSESSEE WHEN HIS APPEAL WAS CALLED ON FOR HEARING ON JANUARY 31, 2018. WE, ACCORDINGLY, RECALL THE EX-PARTE ORDER PASSED BY THE 2 MA NO. 19/KOL/2018 ASSESSMENT YEAR: 2010-11 LALIT JALAN TRIBUNAL DATED JANUARY 31, 2018, KEEPING IN VIEW THE PROVISO TO RULE 24 OF THE APPELLATE TRIBUNAL RULES, 1963 AND RESTORE THE APPEAL OF THE ASSESSEE TO ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO FIX THE SAID APPEAL FOR HEARING AFRESH BEFORE THE REGULAR BENCH ON 02.05.2018 AS ANNOUNCED IN THE OPEN COURT AND TAKEN NOTE OF BY THE LEARNED REPRESENTATIVES OF BOTH THE SIDES. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 16 TH MARCH, 2018. SD/- SD/- (A.T. VARKEY) (P.M. JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 16/03/2018 BISWAJIT, SR. PS COPY OF ORDER FORWARDED TO: 1. LALIT JALAN, 26, SHAKESPEARE SARANI, KOLKATA 700 017. 2. ITO, WD 32(3), 10B, MIDDLETON ROW, KOLKATA- 700 071. 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY, BY ORDER, SR. P.S. / H.O.O. ITAT, KOLKATA