M/s. Ram Avtar Dalmia (HUF), Kolkata V. ITO, Ward - 36(1) , Kolkata

MA 218/KOL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 8224 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-01-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 18-11-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUPRIYO PAL
• Assessee Lawyers: AMIT SARAF

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA SMC BENCH, KOLKATA [BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER] M.A. NO. 218/KOL/2019 ARISING OUT OF ITA NO. 2424/KOL/2018 ASSESSMENT YEAR: 2014-15 M/S. RAM AVTAR DALMIA (HUF)........................................................................................APPELLANT [PAN: AAJHR 4048 G] VS. ITO, WARD-36(1), KOLKATA..............................................RESPONDENT APPEARANCES BY: SH. AMIT SARAF, FCA, APPEARED ON BEHALF OF THE ASSESSEE. SH. SUPRIYO PAL, JCIT, SR. DR APPEARED ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : JANUARY 17 TH , 2020 DATE OF PRONOUNCING THE ORDER : JANUARY 22 ND , 2020 ORDER PER J. SUDHAKAR REDDY, AM :- BY THIS MISCELLANEOUS APPLICATION THE ASSESSEE SEEKS RECALL OF ORDER OF THE TRIBUNAL DATED 08.05.2019 BY INVOKING THE PROVISO TO RULE 24 OF THE INCOME TAX (APPELLATE TRIBUNAL) RULES, 1963. 2. AFTER HEARING RIVAL CONTENTIONS, I AM CONVINCED THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FROM APPEARING BEFORE THE TRIBUNAL ON THE DATE OF HEARING. HENCE AN EX-PARTE ORDER WAS PASSED. 3. IN TERMS OF RULE 24 OF THE INCOME TAX (APPELLATE TRIBUNAL) RULES, 1963 I RECALL THE ORDER OF THE ITAT PASSED ON 08.05.2019 IN ITA NO. 2424/KOL/2018. 4. THE REGISTRY IS DIRECTED TO FIX THE CASE FOR FRESH HEARING ON 27.02.2020. AS THE DATE IS PRONOUNCED IN THE OPEN COURT, NO SEPARATE NOTICE OF HEARING SHALL BE SERVED ON EITHER PARTY. 5. IN THE RESULT, THIS MISCELLANEOUS APPLICATION IS ALLOWED. KOLKATA, THE 22 ND JANUARY, 2020. SD/- [J. SUDHAKAR REDDY] ACCOUNTANT MEMBER 2 M.A. NO. 218/KOL/2019 A.O.O. ITA NO. 2424/KOL/2018 ASSESSMENT YEAR: 2014-15 M/S. RAM AVTAR DALMIA (HUF). DATED: 22.01.2020 BIDHAN COPY OF THE ORDER FORWARDED TO: 1. M/S. RAM AVTAR DALMIA (HUF), 55, EZRA STREET, KOLKATA-700 001. 2. ITO, WARD-36(1), KOLKATA. 3. CIT(A)- 4. CIT - 5. CIT(DR), KOLKATA BENCHES, KOLKATA. (SENT THROUGH E-MAIL) TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES