ITO, Ward 27(1), Haldia, Purba Medinipur V. Bhim Charan Das, Purba Medinipur

MA 195/KOL/2017

• Counselvise Citation: [2017] 123 COUNSELVISE.COM (IT) 5581 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-11-2017
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 16-10-2017
• Court: TRIBUNAL

Judgement Text

1 M.A. NO. 195/KOL/2017 ( ARISING OUT OF I.T.A. NO. 709/KOL/2017) ASSESSMENT YEAR : 2009-2010 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA B BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND SHRI N.V. VASUDEVAN, JUDICIAL MEMBER M.A. NO. 195/KOL./2017 (IN I.T.A. NO. 709/KOL./2017) ASSESSMENT YEAR: 2009-2010 BHIM CHARAN DAS,................................... ................................APPLICANT C/O. NEW BARGABHIMA TRANSPORT, BASUDEVPUR (HAZRA MORE), P.O. KHANJANCHAK, PURBA MEDINIPUR-721 602 [PAN: AJDPD 4999 B] -VS.- INCOME TAX OFFICER,................................ ................................RESPONDENT WARD-27(1), HALDIA, DUBEY HOUSE, BASUDEVPUR, KHANJAN CHAK, PURBA MEDINIPUR-721 602 APPEARANCES BY: SHRI V.N. PUROHIT, FCA, FOR THE APPLICANT SHRI SHALLONG YADDEN, ADDL. CIT, D.R., FOR THE RESP ONDENT DATE OF CONCLUDING THE HEARING : NOVEMBER 24, 2017 DATE OF PRONOUNCING THE ORDER : NOVEMBER 24, 2017 O R D E R PER SHRI P.M. JAGTAP, ACCOUNTANT MEMBER : BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DATED AUGUST 9, 2017 PASS ED EX- PARTE DISMISSING THE APPEAL OF THE ASSESSEE BEING I.T.A. NO. 709/KOL /2017 FOR NON- PROSECUTION, ON THE GROUND THAT THE NOTICE OF THE H EARING FIXED ON AUGUST 09, 2017 WAS RECEIVED BY HIM ONLY ON 28.08.2017, WH ICH RESULTED IN NON- APPEARANCE ON AUGUST 09, 2017. 2. KEEPING IN VIEW THE ABOVE REASONS GIVEN BY THE A SSESSEE, WE ARE SATISFIED THAT THERE WAS A SUFFICIENT CAUSE FOR THE NON-APPEARANCE OF THE ASSESSEE ON 10 TH AUGUST, 2017 WHEN HIS APPEAL WAS CALLED FOR HEARIN G. WE, THEREFORE, RECALL THE EX-PARTE ORDER DATED AUGU ST 09, 2017 PASSED BY 2 M.A. NO. 195/KOL/2017 ( ARISING OUT OF I.T.A. NO. 709/KOL/2017) ASSESSMENT YEAR : 2009-2010 THE TRIBUNAL, KEEPING IN VIEW THE PROVISO TO RULE 2 4 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 FO R HEARING AFRESH ON 24 TH JANUARY, 2018 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 24 TH DAY OF NOVEMBER, 2017. SD/- SD/- (N.V. VASUDEVAN) (P.M. JAGTA P) JUDICIAL MEMBER ACCOUNTANT MEMBER KOLKATA, THE 24 TH DAY OF NOVEMBER, 2017 COPIES TO : (1) SHRI BHIM CHARAN DAS, C/O. NEW BARGABHIMA TRANSPORT, BASUDEVPUR (HAZRA MORE), P.O. KHANJANCHAK, PURBA MEDINIPUR-721 602 (2) INCOME TAX OFFICER, WARD-27(1), HALDIA, DUBEY HOUSE, BASUDEVPUR, KHANJAN CHAK, PURBA MEDINIPUR-721 602 (3) COMMISSIONER OF INCOME TAX (APPEALS)-7, KOLKA TA; (4) COMMISSIONER OF INCOME TAX ,KOLKAT A (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY, HEAD OF OFFICE/DDO INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.