Asit Baran Roy , Howrah V. DCIT, Circle - 47, Kolkata

MA 219/KOL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 5649 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-02-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 18-11-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

M.A. NO. 219 /KOL/2019 ( IN ITA NO. 2554/KOL/2018) ASSESSMENT YEAR: 2007-2008 ASIT BARAN ROY 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA SMC BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT M.A. NO. 219/KOL/2019 (ARISING OUT OF I.T.A. NO. 2554/KOL/2018) ASSESSMENT YEAR: 2007-2008 ASIT BARAN ROY,.................................... ................................APPLICANT 41/28, MAKARDAH ROAD, HOWRAH-711 101 [PAN: ACYPR 0094 D] -VS.- DEPUTY COMMISSIONER OF INCOME TAX,................. ................RESPONDENT CIRCLE-47, KOLKATA, 3, GOVT. PLACE (WEST), 2 ND FLOOR, KOLKATA-700 0001 APPEARANCES BY: MS. PINKI SHAW, ACA, FOR THE APPLICANT SMT. RANU BISWAS, ADDL. CIT, FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : FEBRUARY 14, 2020 DATE OF PRONOUNCING THE ORDER : FEBRUARY 14, 2020 O R D E R BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE TRIBUNALS ORDER DATED MAY 13, 2019 PASSED EX-P ARTE DISMISSING THE APPEAL OF THE ASSESSEE BEING ITA NO. 2554/KOL/2018 FOR NON- PROSECUTION, ON THE GROUND THAT THE NOTICE OF THE H EARING FIXED BEFORE THE TRIBUNAL ON MAY 13, 2019 WAS NEVER RECEIVED BY THE ASSESSEE. 2. I HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AND ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. KEEPING IN V IEW THE SUBMISSION MADE BY THE ASSESSEE IN THE PRESENT MISCELLANEOUS A PPLICATION, WHICH IS REITERATED BY THE LD. AUTHORIZED REPRESENTATIVE OF THE ASSESSEE AT THE TIME OF HEARING FIXED TODAY, I AM SATISFIED THAT TH ERE WAS A SUFFICIENT CAUSE FOR THE NON-APPEARANCE OF THE ASSESSEE ON MAY 13, 2019 WHEN HIS APPEAL WAS CALLED FOR HEARING BEFORE THE TRIBUNAL. I, THEREFORE, RECALL THE M.A. NO. 219 /KOL/2019 ( IN ITA NO. 2554/KOL/2018) ASSESSMENT YEAR: 2007-2008 ASIT BARAN ROY 2 ORDER OF THE TRIBUNAL DATED MAY 13, 2019 PASSED EX- PARTE KEEPING IN VIEW THE PROVISO TO RULE 24 OF THE APPELLATE TRIBUNAL RU LES, 1963 AND RESTORE THE APPEAL OF THE ASSESSEE BEING ITA NO. 2554/KOL/2 018 TO ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO FIX THE SAME FO R HEARING AFRESH BEFORE THE REGULAR BENCH ON 9 TH MARCH, 2020 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 FEBRUARY 14, 2020. SD/- (P.M. JAGTAP) VICE-PRESIDENT KOLKATA, THE 14 TH DAY OF FEBRUARY, 2020 COPIES TO : (1) SHRI ASIT BARAN ROY, 41/28, MAKARDAH ROAD, HOWRAH-711 101 (2) DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-47, KOLKATA, 3, GOVT. PLACE (WEST), 2 ND FLOOR, KOLKATA-700 0001 (3) COMMISSIONER OF INCOME TAX (APPEALS)-14, KOLKA TA, (4) COMMISSIONER OF INCOME TAX- , (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.