ACIT, Circle - 43, Kolkata V. Ashok Kumar Poddar, Kolkata

MA 212/KOL/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 4050 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-03-2019
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2001-2002
• Appeal Filed On: 16-11-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

1 MA NO. 212/KOL/2019 ASHOK KUMAR PODDAR, AY- 2001-02 , B , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOL KATA ( ) . . , . . ! , ' #$ ) [BEFORE SHRI P.M. JAGTAP, VICE PRESIDENT & SHRI A. T. VARKEY, JM] MA NO. 212/KOL/2018 IN I.T.A. NO. 2020/KOL/2014 ASSESSMENT YEAR: 2001-02 ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-43, KOLKATA VS. ASHOK KUMAR PODDAR (PAN: AFTPP2389D) APPLICANT RESPONDENT DATE OF HEARING 08.03.2019 DATE OF PRONOUNCEMENT 08.03.2019 FOR THE APPLICANT SHRI SHANKAR HALDER, JCIT, SR. DR FOR THE RESPONDENT N O N E ORDER PER SHRI A.T.VARKEY, JM THIS MISC. APPLICATION HAS BEEN FILED BY THE REVENU E AGAINST THE EX PARTE ORDER PASSED BY THE TRIBUNAL DATED 04.04.2018 IN ITA NO. 2020/KO L/2014 FOR AY 2001-02. 2. AT THE OUTSET ITSELF, WE NOTE THAT THIS IS AN EX PARTE ORDER PASSED BY THE TRIBUNAL IN THIS MATTER ON 04.04.2018. AT THE TIME OF HEARING, LD. DR SUBMITTED THAT ON THE DATE OF HEARING THE LD. DR COULD NOT APPEAR BEFORE THE BENC H DUE TO SOME UNAVOIDABLE CIRCUMSTANCES. THEREFORE, HE PRAYED BEFORE THE BEN CH TO RECALL THE TRIBUNALS ORDER PASSED EX PARTE ON 04.04.2018 FOR HEARING ON MERITS. SINC E THE LD. DR WAS UNABLE TO APPEAR BEFORE US ON THE DATE FIXED FOR HEARING, WE ARE INC LINED TO RECALL OUR ORDER PASSED ON 04.04.2018 DISMISSING THE APPEAL FOR NON APPEARANCE OF THE LD. DR. REGISTRY IS DIRECTED TO FIX THE APPEAL ON 10.07.2019. REGISTRY IS DIRECTED TO ISSUE NOTICE TO BOTH THE PARTIES IN ACCORDANCE TO LAW. 3. IN THE RESULT, MISC. APPLICATION OF REVENUE IS A LLOWED. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- (P. M. JAGTAP) (ABY. T. VARKEY) VICE PRESIDENT JUDICIAL MEMBER DATED : 8 TH MARCH, 2019 JD.(SR.P.S.) 2 MA NO. 212/KOL/2019 ASHOK KUMAR PODDAR, AY- 2001-02 COPY OF THE ORDER FORWARDED TO: 1. APPELLANT ACIT, CIRCLE-43, KOLKATA. 2 RESPONDENT SHRI ASHOK KUMAR PODDAR, 6, LYONS RA NGE, KOLKATA-700 001. 3. 4. CIT(A), CENTRAL- III, KOLKATA (SENT THROUGH E-MAIL) CIT-, CENTRAL- III , KOLKATA. 5. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR