Anandalok, Kolkata V. CIT(Exemption), , Kolkata

MA 202/KOL/2018

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 9640 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-12-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 26-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANKAR HALDER CIT SR DR REV
• Assessee Lawyers: ASHISH RUSTAGI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH A, KOLKATA [BEFORE SHRI P.M. JAGTAP, VICE PRESIDENT & SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER] M.A. NO. 202/KOL/2018 (ARISING OUT OF ITA NO. 1064/KOL/2017) ASSESSMENT YEAR: 2012-13 ANANDALOK........................................................................................APPELLANT DK-7/3, SALT LAKE CITY, KOLKATA 700 091. [PAN: AAATA 5320 P] CIT (EXEMPTION)......................................................RESPONDENT 10B, MIDDLETON ROW, 6 TH FLOOR, KOLKATA 700 071. APPEARANCES BY: SHRI ASHISH RUSTAGI, AR APPEARING ON BEHALF OF THE ASSESSEE. SHRI SANKAR HALDER, ADDL. CIT, SR. (DR) APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : DECEMBER 07, 2018 DATE OF PRONOUNCING THE ORDER : DECEMBER 07, 2018 ORDER PER P.M. JAGTAP, VICE PRESIDENT BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE TRIBUNALS ORDER DATED SEPTEMBER 6, 2018 PASSED IN ITA NO. 1064/K/2017 DISMISSING THE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION ON THE GROUND THAT HIS AUTHORISED REPRESENTATIVE, SHRI ASHISH RUSTAGI COULD NOT APPEAR BEFORE THE TRIBUNAL AT THE TIME OF HEARING FIXED ON SEPTEMBER 6, 2018 DUE TO ILLNESS. SINCE THE ASSERTION MADE BY THE ASSESSEE IS DULY SUPPORTED BY AN AFFIDAVIT OF SHRI ASHISH RUSTAGI AFFIRMING THE RELEVANT FACT ON OATH, WE ARE SATISFIED THAT THERE WAS SUFFICIENT CAUSE FOR THE NON-APPEARANCE OF THE ASSESSEE AT THE TIME OF HEARING FIXED BEFORE THE TRIBUNAL ON SEPTEMBER 6, 2018. ACCORDINGLY, WE RECALL THE ORDER OF THE TRIBUNAL DATED SEPTEMBER 6, 2018 PASSED BY THE TRIBUNAL KEEPING IN VIEW THE PROVISO TO RULE 24 OF THE APPELLATE TRIBUNAL RULES, 1963 AND 2 MA NO. 202/KOL/2018 ASSESSMENT YEARS: 2012-13 ANANDALOK RESTORE THE APPEAL OF THE ASSESSEE TO ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO FIX THE SAID APPEAL FOR HEARING AFRESH BEFORE THE REGULAR BENCH ON 14.01.2019 AS ANNOUNCED IN THE OPEN COURT. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED ORDER PRONOUNCED IN THE OPEN COURT ON 7 TH DECEMBER, 2018. SD/- SD/- (S.S. VISWANETHRA RAVI) (P.M. JAGTAP) JUDICIAL MEMBER VICE PRESIDENT DATED: 07/12/2018 BISWAJIT, SR. PS COPY OF ORDER FORWARDED TO: 1. ANANDALOK, DK-7/3, SALT LAKE CITY, KOLKATA 700 091. 2. CIT (EXEMPTION), 10B, MIDDLETON ROW, 6 TH FLOOR, KOLKATA 700 071. 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY, BY ORDER, ASSISTANT REGISTRAR / H.O.O. ITAT, KOLKATA