Pramod Kumar Rout, Kolkata V. ITO, Wd-12(2), Kolkata, Kolkata

MA 203/KOL/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6120 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-01-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 13-11-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

1 MA NO.203/KOL/2017 PRAMOD KUMAR ROUT., AY- 2010-11 , B , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOL KATA ( ) BEFORE . . , /AND . , ) [BEFORE SHRI A. T. VARKEY, JM & SHRI M.BALAGANESH, AM] MA NO. 203/KOL/2017 IN I.T.A. NO. 954/KOL/2014 ASSESSMENT YEAR: 2010-11 PRAMOD KUMAR ROUT (PAN: ACHPR9445H) VS. INCOME-TAX OFFICER, WARD-12(2), KOLKATA APPLICANT RESPONDENT DATE OF HEARING 05.01.2018 DATE OF PRONOUNCEMENT 05.01.2018 FOR THE APPLICANT N O N E FOR THE RESPONDENT SHRI ARINDAM BHATTACHARYA, ADDL. CIT ORDER PER SHRI A.T.VARKEY, JM VIDE THIS MISC. APPLICATION THE ASSESSEE WANTS US T O RECALL OUR EX PARTE ORDER PASSED ON 06.10.2017 IN ITA NO. 954/KOL/2014. 2. AT THE OUTSET ITSELF, WE NOTE THAT THIS IS AN EX PARTE ORDER PASSED BY US IN THIS MATTER ON 06.10.2017. WE NOTE THAT THE LD. AR OF THE ASSE SSEE WAS UNDER MISCONCEPTION OF THE FACT THAT ON 27.09.2017 WAS MAHA SAPTAMI AND AS SUC H HE THOUGHT THAT ALL THE OFFICE, TRIBUNAL AND COURT WERE CLOSED DUE TO HOLIDAY DURIN G DURGA PUJA OF 2017 IN WEST BENGAL. HENCE, HE WAS UNABLE TO APPEAR BEFORE THE BENCH ON 27.09.2017 AT THE TIME OF HEARING OF THIS CASE. 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 INC LINED TO RECALL OUR ORDER PASSED ON 06.10.2017 DISMISSING THE APPEAL FOR NON APPEARANCE OF THE LD. AR OF THE ASSESSEE. WE ORDER ACCORDINGLY. REGISTRY IS DIRECTED TO FIX TH E APPEAL IN DUE COURSE. 3. IN THE RESULT, THE MISC. APPLICATION OF ASSESSEE IS ALLOWED. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- (M. BALAGANESH) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 5 TH JANUARY, 2018 JD.(SR.P.S.) 2 MA NO.203/KOL/2017 PRAMOD KUMAR ROUT., AY- 2010-11 COPY OF THE ORDER FORWARDED TO: 1. APPELLANT SHRI PRAMOD KUMAR ROUT, 2/62, SURYA NAGAR, DAYAL UDYOG , 2 ND FLOOR, KOLKATA-700 040. 2 RESPONDENT ITO, WARD-12(2), KOLKATA. 3. THE CIT(A) KOLKATA 4. 5. CIT KOLKATA DR, ITAT, KOLKATA. / TRUE COPY, BY ORDER, SR. PVT. SECRETARY