A.C.I.T.-Circle-34, Kolkata, Kolkata V. M/s Biswanath Passari, Kolkata

MA 191/KOL/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6271 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-03-2018
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 11-10-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ARINDAM BHATTACHARJEE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH A KOLKATA [BEFORE SHRI P.M. JAGTAP, AM & SHRI S.S. VISWANETHRA RAVI, JM] M.A. NO. 191/KOL/2017 (ARISING OUT OF ITA NO. 2863/KOL/2013) ASSESSMENT YEAR: 2007-08 ACIT CIR 34.................................................................................APPELLANT AAYAKAR POORVA, 7 TH FLOOR, 110, SHANTIPALLY, KOLKATA 107. M/S. BISWANATH PASARI............................RESPONDENT 16, INDIA EXCHANGE PLACE, KOLKATA 1. [PAN: AFYPP 9144 H] APPEARANCES BY: SHRI ARINDAM BHATTACHARJEE, ADDL. CIT APPEARING ON BEHALF OF THE REVENUE. NONE APPEARING ON BEHALF OF THE ASSESSEE. DATE OF CONCLUDING THE HEARING : MARCH 16, 2018 DATE OF PRONOUNCING THE ORDER : MARCH 16, 2018 O R D E R PER P.M. JAGTAP, AM BY THIS MISCELLANEOUS APPLICATION, THE REVENUE IS SEEKING RECALL OF THE TRIBUNALS ORDER DATED 06.06.2017 PASSED EX-PARTE DISMISSING THE APPEAL OF THE REVENUE BEING ITA NO. 2861/KOL/2013 FOR NON-PROSECUTION ON THE GROUND THAT THE CASE OF M/S. BISWANATH PASARI WAS TRANSFERRED FROM KOLKATA TO DELHI VIDE AN ORDER DATED 11.01.2016 PASSED UNDER SECTION 127, BUT THE INFORMATION REGARDING HEARING OF APPEAL PENDING WITH ITAT KOLKATA WAS NOT CONVEYED TO THE CONCERNED ASSESSING OFFICER AT DELHI. 2. KEEPING IN VIEW THE REASON GIVEN BY THE REVENUE, WE ARE SATISFIED THAT THERE WAS A SUFFICIENT CAUSE FOR THE NON-APPEARANCE ON BEHALF OF THE REVENUE 2 M.A. NO.191/KOL/2017 (A.Y. 2007-08) BISWANATH PASARI WHEN ITS APPEAL WAS CALLED ON FOR HEARING ON JUNE 6, 2017. WE, ACCORDINGLY, RECALL THE EX-PARTE ORDER PASSED BY THE TRIBUNAL DATED JUNE 6, 2017, KEEPING IN VIEW THE PROVISO TO RULE 24 OF THE APPELLATE TRIBUNAL RULES, 1963 AND RESTORE THE APPEAL OF THE REVENUE TO ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO FIX THE SAME FOR HEARING IN REGULAR COURSE. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE REVENUE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 16 TH MARCH, 2018 SD/- SD/- (S.S. VISWANETHRA RAVI) (P.M. JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 16/03/2018 BISWAJIT, SR. PS COPY OF ORDER FORWARDED TO: 1. M/S. BISWANATH PASARI, 16, INDIA EXCHANGE PLACE, KOLKATA -1. 2. ACIT CIR 34, AAYAKAR POORVA, 7 TH FLOOR, 110, SHANTIPALLY, KOLKATA 107. 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY, BY ORDER, SR. P.S. / H.O.O. ITAT, KOLKATA