M/s Ghosh Trading, Kolkata V. ITO, Wd - 49 (4), KOLKATA, Kolkata

MA 201/KOL/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 6031 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-12-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2010-2011
• Appeal Filed On: 02-11-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

1 MA NO.201/KOL/2017 GHOSH TRADING, AY 2010-11 , D , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: KOL KATA () .., . ' # $% % , '() [BEFORE SHRI A. T. VARKEY, JM & DR. A. L. SAINI, A M] MA NO.201/KOL/2017 IN I.T.A. NO. 243/KOL/2015 ASSESSMENT YEAR: 2010-11 M/S. GHOSH TRADING (PAN: AAGFG7777A) VS. INCOME-TAX OFFICER, WD-49(4), KOLKATA APPLICANT RESPONDENT DATE OF HEARING 22.12.2017 DATE OF PRONOUNCEMENT 22.12.2017 FOR THE APPLICANT N O N E FOR THE RESPONDENT SHRI ARINDAM BHATTACHARYYA, ADDL . CIT(DR) ORDER PER SHRI A.T.VARKEY, JM BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE/APP LICANT HAS SOUGHT FOR SETTING ASIDE THE EX PARTE ORDER PASSED BY THE TRIBUNAL IN ITA NO. 243/KOL/20 15 DATED 01/09/2017 FOR ASSESSMENT YEAR 2010-11 AND FOR ADMISSION OF THE SA ME FOR HEARING ON MERITS. 2. THE TRIBUNAL VIDE ITS ORDER DATED 01.09.2017 DIS POSED OF THE APPEAL EX PARTE QUA THE ASSESSEE AND DISMISSED THE SAME FOR NON-PROSECUTION . 3. THE LD. COUNSEL FOR THE ASSESSEE HAS NOW MOVED T HIS MISC. PETITION AND STATED THAT ASSESSEE IS VERY MUCH INTERESTED IN PROSECUTING THI S APPEAL. ASSESSEE ALSO STATED IN HIS MISC. APPLICATION THAT THE HEARING OF THE SAID APPEAL WAS FIXED ON 01.09.2017 AND THE LD. AR WAS UNABLE TO APPEAR BEFORE THE TRIBUNAL DUE TO HIS ILL NESS FOR WHICH A MEDICAL CERTIFICATE HAS BEEN PLACED ON RECORD. ASSESSEE ALSO STATED THAT H E IS A HEART PATIENT WITH HYPERTENSION AND DIABETES. THEREFORE, HE URGED BEFORE THE BENCH TO RECALL THE TRIBUNALS ORDER PASSED ON 01.09.2017 FOR PASSING A FRESH ORDER ON MERIT AFTER HEARING THE PARTIES. CONSIDERING THE ABOVE FACTS, WE FIND THAT THERE IS A REASONABLE CAU SE FOR NOT ATTENDING BEFORE THE BENCH ON 01.09.2017 FOR THE ASSESSEE AND THE CONCESSION GIVE N BY THE LD. DR, WE RECALL THIS ORDER OF 2 MA NO.201/KOL/2017 GHOSH TRADING, AY 2010-11 THE TRIBUNAL DATED 01.09.2017 AND ADMIT THE APPEAL FOR FRESH HEARING. REGISTRY IS DIRECTED TO FIX THE APPEAL IN DUE COURSE. 4. IN THE RESULT, MISC. APPLICATION OF ASSESSEE IS ALLOWED. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- (DR. A. L. SAINI) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 22ND DECEMBER, 2017 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT M/S. GHOSH TRADING, FB-9, ARUNDHUTI APARTMENT, CHAULPATTY ROAD, BAGUIATI, KOLKATA-700 059 2 RESPONDENT ITO, WARD-49(4), KOLKATA. 3. THE CIT(A) , KOLKATA. 4. 5. CIT , KOLKATA. DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, SR. PVT. SECRETARY