Sri Nandalal Mondal , Paschim Medinipur V. ITO, Ward - 1(3), , Midnapore

MA 198/KOL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 6523 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 16-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

M.A. NO. 198/KOL/2018 (IN ITA NO. 1990/KOL/2014) A.Y. 20 08-2009 SHRI NANDALAL MONDAL 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA SMC BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT (KZ) M.A. NO. 198/KOL/2018 (ARISING OUT OF I.T.A. NO. 1990/KOL/2014) ASSESSMENT YEAR: 2008-2009 SHRI NANDALAL MONDAL,.............................. ..............................APPLICANT VILL. CHANDRAKONA ROAD, P.S. GARBETA, P.O. SATBANKURA, DIST. PASCHIM MIDNAPORE-721 253 [PAN: ADUPM 9646 H] -VS.- INCOME TAX OFFICER,................................ .................................RESPONDENT WARD-1(3), MIDNAPORE APPEARANCES BY: SHRI SOMNATH GHOSH, ADVOCATE, FOR THE APPLICANT SHRI SANKAR HALDER, ADDL. CIT, SR. D.R. , FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : JANUARY 18, 2019 DATE OF PRONOUNCING THE ORDER : JANUARY 18, 2019 O R D E R BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RE-CALL OF THE ORDER OF THE TRIBUNAL DATED AUGUST 19, 2016 PAS SED EX-PARTE DISMISSING THE APPEAL OF THE ASSESSEE FOR NON-PROSE CUTION ON THE GROUND THAT HIS AUTHORIZED REPRESENTATIVE SHRI RATAN GUHA, ADVOCATE DID NOT TAKE ANY STEP TO COMPLY WITH THE NOTICE OF HEARING FIXED ON 19.08.2016 DUE TO UNAVOIDABLE CIRCUMSTANCES. KEEPING IN VIEW T HIS REASON GIVEN BY THE ASSESSEE, I AM SATISFIED THAT THERE WAS A SUFFI CIENT CAUSE FOR THE NON- APPEARANCE OF THE ASSESSEE BEFORE THE TRIBUNAL ON 1 9.08.2016, WHEN HIS APPEAL WAS CALLED FOR HEARING. I, THEREFORE, RECALL THE EX-PARTE ORDER DATED AUGUST 19, 2016 PASSED BY THE TRIBUNAL, KEEPING IN VIEW THE PROVISO TO RULE 24 OF THE APPELLATE TRIBUNAL RULES, 1963 AND R ESTORE THE APPEAL OF THE ASSESSEE AT ITS ORIGINAL NUMBER. THE REGISTRY I S DIRECTED TO FIX THE M.A. NO. 198/KOL/2018 (IN ITA NO. 1990/KOL/2014) A.Y. 20 08-2009 SHRI NANDALAL MONDAL 2 SAME FOR HEARING AFRESH BEFORE THE REGULAR BENCH ON 7 TH FEBRUARY, 2019 AS ANNOUNCED IN THE OPEN COURT AND TAKEN NOTE OF BY THE LD. REPRESENTATIVES OF BOTH THE SIDES. 2. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON JANUARY 18, 2 019. SD/- (P.M. JAGTAP) VICE-PRESIDENT (KZ) KOLKATA, THE 18 TH DAY OF JANUARY, 2019 COPIES TO : (1) SHRI NANDALAL MONDAL, VILL. CHANDRAKONA ROAD, P.S. GARBETA, P.O. SATBANKURA, DIST. PASCHIM MIDNAPORE-721 253 (2) INCOME TAX OFFICER, WARD-1(3), MIDNAPORE (3) COMMISSIONER OF INCOME TAX (APPEALS)-XXXVI, K OLKATA, (4) COMMISSIONER OF INCOME TAX- , (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.