Kishan Deo Agarwal, Kolkata V. ITO, Ward - 35(3), , Kolkata

MA 197/KOL/2018

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 8737 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-12-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 15-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

1 MA NO.197/KOL/2018 KISHAN DEO AGA RWAL., AY- 2010-11 , C , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA ( ) . . , . . ! , ' #$ ) [BEFORE SHRI P.M. JAGTAP, VICE PRESIDENT & SHRI A. T. VARKEY, JM] M.A. NO.197/KOL/2018 IN I.T.A. NO. 166/KOL/2015 ASSESSMENT YEAR: 2010-11 KISHAN DEO AGARWAL (PAN: ACMPA8989J) VS. INCOME-TAX OFFICER, WD-35(3), KOLKATA APPLICANT RESPONDENT DATE OF HEARING 21.12.2018 DATE OF PRONOUNCEMENT 21.12.2018 FOR THE APPLICANT SHRI M. D. SHAH, AR FOR THE RESPONDENT SHRI SANKAR HALDER, ADDL. CIT, S R. DR ORDER PER SHRI A.T.VARKEY, JM THIS MISC. APPLICATION HAS BEEN FILED BY THE ASSESS EE AGAINST THE EX PARTE ORDER PASSED BY THE TRIBUNAL DATED 01.11.2017 IN ITA NO. 166/KOL/2015 FOR AY 2010-11. 2. AT THE OUTSET ITSELF, WE NOTE THAT THIS IS AN EX PARTE ORDER PASSED BY THE TRIBUNAL IN THIS MATTER ON 01.11.2017. AT THE TIME OF HEARING, LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT ON THE DATE OF HEARING THE LD. AR OF THE ASSES SEE COULD NOT APPEAR BEFORE THE BENCH SINCE THE ASSESSEE HAD NOT BEEN SERVED ANY NOTICE O F HEARING AND TO CORROBORATE THE SAID FACT THE ASSESSEE HAS ALSO FILED AN AFFIDAVIT. THE REFORE, HE PRAYED BEFORE THE BENCH TO RECALL THE TRIBUNALS ORDER PASSED EX PARTE ON 01.11.2017 FOR HEARING ON MERITS. SINCE THERE IS REASONABLE CAUSE FOR THE LD. AR OF THE ASSESSEE NOT TO APPEAR BEFORE US ON THE DATE FIXED FOR HEARING, WE ARE INCLINED TO RECALL OUR ORDER PASSED ON 01.11.2017 DISMISSING THE APPEAL FOR NON APPEARANCE OF THE LD. AR OF THE ASSESSEE. REGI STRY IS DIRECTED TO FIX THE APPEAL ON 11.02.2019. NO SEPARATE NOTICE IS REQUIRED TO BE S ERVED AS THE ORDER IS PRONOUNCED IN OPEN COURT. 2 MA NO.197/KOL/2018 KISHAN DEO AGA RWAL., AY- 2010-11 3. IN THE RESULT, MISC. APPLICATION OF ASSESSEE IS ALLOWED. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- (P. M. JAGTAP) (ABY. T. VARKEY) VICE PRESIDENT JUDICIAL MEMBER DATED : 21 ST DECEMBER, 2018 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT SHRI KISHAN DEO AGARWAL, PROP. TIRUP ATI LAMINATORS, 15, BRABOURNE ROAD, KOLKATA-700 001. 2 RESPONDENT ITO, WARD-35(3), KOLKATA. 3. 4. CIT(A)-10, KOLKATA. (SENT THROUGH E-MAIL) CIT- 12, KOLKATA. 5. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, SR. PVT. SECRETARY