Harbhajan Singh, Prop:- Hindustan Tyres, Durgapur V. DCIT, Circle - 2, , Durgapur

MA 218/KOL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 3857 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-02-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 30-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: C J SINGH
• Assessee Lawyers: P K ROY

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH B, KOLKATA [BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT & SHRI S.S. GODARA, JM] M.A. NO. 218/KOL/2018 (A/O, ITA NO. 1106/KOL/2017) ASSESSMENT YEAR: 2013-14 SHRI HARBHAJAN SINGH...................................................................................................APPELLANT PROP : HINDUSTAN TYRES, MAIN GATE, G.T. ROAD, WARIA, DURGAPUR 713 203, BURDWAN. [PAN: AJWPS 2289 Q] DEPUTY COMMISSIONER OF INCOME TAX.......................RESPONDENT CIRCLE-2, DURGAPUR. APPEARANCES BY: SHRI P.K. ROY, ADVOCATE APPEARING ON BEHALF OF THE ASSESSEE. SHRI C.J. SINGH, JCIT, SR. DR APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : FEBRUARY 01, 2019 DATE OF PRONOUNCING THE ORDER : FEBRUARY 01, 2019 ORDER PER P.M. JAGTAP, VICE-PRESIDENT BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE TRIBUNALS ORDER DATED OCTOBER 29, 2018 PASSED EX-PARTE DISMISSING THE APPEAL OF THE ASSESSEE BEING ITA NO. 1106/KOL/2017 FOR NON-PROSECUTION ON THE GROUND THAT THE NOTICES OF HEARING FIXING THE APPEAL OF THE ASSESSEE FOR HEARING ON 10.09.2018 AND 29.10.2018 WERE NEVER RECEIVED BY THE ASSESSEE AND NOBODY, THEREFORE, COULD APPEAR BEFORE TRIBUNAL ON THE SAID DATES. KEEPING 2. KEEPING IN VIEW THE REASON GIVEN BY THE ASSESSEE, WE ARE SATISFIED THAT THERE WAS A SUFFICIENT CAUSE FOR THE NON-APPEARANCE OF THE ASSESSEE WHEN HIS APPEAL WAS CALLED FOR HEARING ON OCTOBER 29, 2018. WE, ACCORDINGLY, RECALL THE EX-PARTE ORDER DATED 29.10.2018 (SUPRA) PASSED EX-PARTE KEEPING IN VIEW THE PROVISO TO RULE 24 OF THE 2 MA NO. 218/KOL/2018 ASSESSMENT YEAR: 2013-14 SHRI HARBHAJAN SINGH, PROP. HINDUSTAN TYRES APPELLATE TRIBUNAL RULES, 1963 AND 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 21.02.2019 AS ANNOUNCED IN THE OPEN COURT. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 1 ST FEBRUARY, 2019. SD/- SD/- (S.S. GODARA) (P.M. JAGTAP) JUDICIAL MEMBER VICE PRESIDENT DATED: 01/02/2019 BISWAJIT, SR. PS COPY OF ORDER FORWARDED TO: 1. SHRI HARBHAJAN SINGH, PROP: HINDUSTAN TYRES, MAIN GATE, G.T. ROAD, WARIA, DURGAPUR 713 203, BURDWAN. 2. DCIT CIRCLE - 2, DURGAPUR. 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY, BY ORDER, ASSISTANT REGISTRAR / H.O.O. ITAT, KOLKATA