Shri Dipak Kumar Mondal , Kolkata V. ITO, Ward - 55(3), , Kolkata

MA 195/KOL/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 0600 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-11-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2006-2007
• Appeal Filed On: 11-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANKAR HALDER CIT SR DR REV

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH SMC, KOLKATA [BEFORE SHRI P.M. JAGTAP, VICE - PRESIDENT] M.A. NO. 195/KOL/2018 (ARISING OUT OF ITA NO. 524/KOL/2018) ASSESSMENT YEAR: 2006-07 SHRI DIPAK KUMAR MONDAL..............................................................APPELLANT FLAT NO. L/8/4, 2, DR. DEODHAR RAHAMAN ROAD, KOLKATA 700 033. [PAN: AERPM 7108 J] ITO WARD 55(3) KOLKATA.....................................RESPONDENT 54/1, RAFI AHMED KIDWAI ROAD, KOLKATA 700 016. APPEARANCES BY: SHRI SOUMITRA CHOUDHURY, ADVOCATE APPEARING ON BEHALF OF THE ASSESSEE. SHRI SANKAR HALDER, ADDL. CIT, SR. (DR) APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : NOVEMBER 30, 2018 DATE OF PRONOUNCING THE ORDER : NOVEMBER 30, 2018 ORDER BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE TRIBUNALS ORDER DATED JULY 25, 2018 PASSED EX-PARTE DISMISSING THE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION ON THE GROUND THAT HIS AUTHORISED REPRESENTATIVE, SHRI S. BOSE COULD NOT APPEAR BEFORE THE TRIBUNAL ON 25.07.2018 DUE TO HIS ILLNESS. 2. KEEPING IN VIEW THIS REASON GIVEN BY THE ASSESSEE, I AM SATISFIED THAT THERE WAS A SUFFICIENT CAUSE FOR THE NON-APPEARANCE OF THE ASSESSEE WHEN HIS APPEAL WAS FIXED FOR HEARING BEFORE THE TRIBUNAL ON 25.07.2018. I ACCORDINGLY RECALL THE EX-PARTE ORDER DATED JULY 25, 2018 PASSED BY THE TRIBUNAL KEEPING IN VIEW THE PROVISO TO RULE 24 OF THE APPELLATE TRIBUNAL RULES, 1963 AND RESTORE THE APPEAL OF THE ASSESSEE TO ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO FIX THE SAID 2 MA NO. 195/KOL/2018 ASSESSMENT YEAR: 2006-07 SHRI DIPAK KUMAR MONDAL APPEAL FOR HEARING AFRESH BEFORE THE REGULAR BENCH ON 09.01.2019 AS ANNOUNCED IN THE OPEN COURT. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 30 TH NOVEMBER, 2018. SD/- (P.M. JAGTAP) VICE PRESIDENT DATED: 30/11/2018 BISWAJIT, SR. PS COPY OF ORDER FORWARDED TO: 1. SHRI DIPAK KUMAR MONDAL, FLAT NO. L/8/4, 2, DR. DEODHAR RAHAMAN ROAD, KOLKATA 700 033. 2. ITO, WARD 55(3), 54/1, RAFI AHMED KIDWAI ROAD, KOLKATA- 700 016. 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY, BY ORDER, ASSISTANT REGISTRAR / H.O.O. ITAT, KOLKATA BENCH