Sudhansu Podder, Kolkata V. ITO, Ward - 49(2), Kolkata, Kolkata

MA 204/KOL/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6118 (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: 2009-2010
• Appeal Filed On: 13-11-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: T VARKEY JUDIC IA L M EMBER

Judgement Text

, B , IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH B KOLKATA BEFORE SHRI ABY. T. VARKEY, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER (MISC. APPLICATION) M.A NO.204/KOL/2011 (ARISING OUT ITA NO.2032/KOL/2014) / ASSESSMENT YEAR:2009-10 SUDHANSU PODDER RAJA RAAMMOHAN PATH, NABANAGR, BIRATI, KOLKATA-51 [ PAN NO.AFTPP 5896 H ] / V/S . INCOME TAX OFFICER, WARD-49(2), 54/1, RAFI AHMED KIDWAI ROAD, KOLKATA-16 (ORIGINAL APPELLANT) (ORIGINAL R ESPONDENT) (APPLICANT) .. (RESPONDENT) / BY APPELLANT NONE !' / BY RESPONDENT SHRI AARINDAM BHATTACHERJEE, ADDL. CIT-DR / DATE OF HEARING 05-01-2018 / DATE OF PRONOUNCEMENT 05-01-2018 / ORDER PER WASEEM AHMED, ACCOUNTANT MEMBER:- BY THIS MISCELLANEOUS APPLICATION, ASSESSEE HAS SOU GHT FOR SETTING ASIDE THE EX PARTE ORDER PASSED BY THE TRIBUNAL IN ITA NO.2032/KOL/2014 FOR ASSESSMENT YEAR 2009-10 AND FOR ADMISSION OF THE SA ME FOR HEARING ON MERITS. 2. THE TRIBUNAL VIDE ITS ORDER DATED 04.10.2017 DIS POSED OF THE APPEAL EX PARTE QUA THE ASSESSEE AND DISMISSED THE SAME FOR NON PROSEC UTION. NONE APPEARED ON BEHALF ASSESSEE THOUGH AN APPLICATION F OR ADJOURNMENT IS FILED. THEREFORE, IN THE ABSENCE OF ANY PLAUSIBLE REASON W E REGRETTED THE ADJOURNMENT AND DECIDED TO DISPOSE OF ON MERIT AFTE R HEARING THE LD. DR. 3. THE ASSESSEE HAS NOW MOVED A MISC. PETITION AND STATED THAT LD. COUNSEL FOR THE ASSESSEE HAD NOT ATTENDED ON 04.10. 2017 DUE TO MISPOSTING M A. NO.204/KOL/2017 SUDHANSU PODDER V. ITO WARD-49(2) KOL . PAGE 2 OF THE DIARY BY THE CLERK AND THERE IS NO SUCH INTE NTIONAL LATCHES OR NEGLIGENCE ON THE PART OF LD. COUNSEL FOR THE ASSESSEE FOR NOT TAKING PROPER STEPS ON THE DATE OF HEARING I.E. ON 04.10.2017. HENCE, THE ASSE SSEE/APPLICANT HAS PRAYED THAT HE ORDER PASSED ON 04.10.2017 MAY BE RECALLED FOR PASSING FRESH ORDER ON MERIT. 4. IN THIS VIEW OF THE MATTER NO OBJECTION WAS RAIS ED ON BEHALF OF REVENUE. THEREFORE WE RECALL THIS ORDER OF THE TRIBUNAL AND ADMIT THE APPEAL FOR FRESH HEARING KEEPING THE PROVISO TO RULE 24 OF THE APPEL LATE TRIBUNAL RULES, 1963 AND RESTORE THE APPEAL OF THE ASSESSEE AT ITS ORIGI NAL NUMBER. THE REGISTRY IS DIRECTED TO FIX THE SAME IN DUE COURSE UNDER INTIMA TES TO BOTH THE PARTIES. CONSEQUENTLY, ASSESSEES MA IS ALLOWED. 5. IN THE RESULT, MA OF ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE COURT AT THE CLOSE OF THE H EARING I.E. THE 5 TH DAY OF JANUARY, 2018 . SD/- SD/- ( () ( () (ABY T. VARKEY) (WASEE M AHMED) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) KOLKATA, *DKP *- 05 / 01 /201 8 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-SUDHANSU PODDER, RAJA RAMMOHAN PATH, NAB ANAGR,BIRATI, KOLKATA-51 2. !' /RESPONDENT-INCOME TAX OFFICER, WARD-49(2) 54/1 RAF I AHMED KIDWAI ROAD, KOLKATA-16 3. 5 6 / CONCERNED CIT 4. 6- / CIT (A) 5. !5, 5, KOLKATA / DR, ITAT, KOLKATA 6. / GUARD FILE. BY ORDER/ , /TRUE COPY/ SR. PRIVATE SECRETARY HEAD OF OFFICE/DDO 5,