ITO, Wd-35(4), Kolkata, Kolkata V. Smt. Maneckbai Russi Bhesania, Kolkata

MA 221/KOL/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6277 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-03-2018
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 07-12-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

M.A. NO. 2 21 /KOL/201 7 (IN I.T.A. NO 1 75 / K OL ./20 1 7 ) ASSESSMENT YEAR: 20 13 - 20 1 4 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA C BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER M.A. NO. 2 21 /KOL/201 7 (ARISING OUT OF I.T.A. NO. 1 75 / KOL / 20 1 7 ) ASSESSMENT Y EAR : 20 13 - 20 1 4 INCO ME TAX OFFICER,.................................. ................ .............. APPLICANT WARD - 3 5 ( 4 ) , KOLKATA, AAYAKAR BHAWAN POORVA, 8 TH FLOOR 110, SHANTIPALLY, E.M. BYE - PASS, KOLKATA - 700 1 07 - VS. - SMT. MANECKBAI RUSSI BHESANIA,.......................... ..................RESPONDENT 18, RADHABAZAR LANE, KOLKATA - 700 001 [PAN: AMKPB 0716 C] APPEARANCES BY: SHRI SALLONG YADEN, ADDL. CIT, D.R., FOR THE DEPARTMENT N O N E, FOR THE ASSESSEE DATE OF CONCLUDING THE HEARING : MARCH 0 9 , 2 01 8 DATE OF PRONOUNCI NG THE ORDER : MARCH 09 , 201 8 O R D E R PER SHRI P.M. JAGTAP , A.M. : - BY TH IS MISCELLANEOUS APPLICATION, THE REVENU E IS SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DATED JULY 1 3 , 201 7 PASSED EX - PARTE DISMISSING THE APPEAL OF THE REVENU E BEING I.T.A. NO. 1 75 /K OL/201 7 FOR NON - PROSECUTION . 2. AT THE TIME OF HEARING FIXED TODAY, NONE HAS APPEARED ON BEHALF OF THE ASSESSEE DESPITE NOTICE. WE HAVE , THEREFORE, HEARD THE ARGUMENTS OF THE LD. D.R. AND ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE N RECORD. AS SUBMITTE D BY REVENUE IN THE PRESENT MISCELLANEOUS APPLICATION AND FURTHER REITERATED BY THE LD. D.R., NON - APPEARANCE OF THE D.R. BEFORE THE TRIBUNAL AT THE TIME OF HEARING FIXED ON JULY 13, 2017 WAS DUE TO THE FOLLOWING REASON: - M.A. NO. 2 21 /KOL/201 7 (IN I.T.A. NO 1 75 / K OL ./20 1 7 ) ASSESSMENT YEAR: 20 13 - 20 1 4 PAGE 2 OF 2 THE I NITIALLY FIXED HEARING WAS AD JOURNED TO 13.07.2017 ON REQUEST OF LD. SR. D.R. SINCE THE LD. SR. DR COULD NOT ATTEND THE SAID HEARING DUE TO HIS ILL HEALTH AND FOR THIS REASON, HE FAILED TO APPEAR ON STIPULATED DATE FOR HEARING. THIS NON - APPEARANCE WAS HAPPENED ONLY ON SINGLE OCCASION . 3 . KEEPING IN VIEW THE SUBMISSION MADE ABOVE, WE ARE SATISFIED THAT THERE WAS A SUFFICIENT CAUSE FOR NON - APPEARANCE ON BEHALF OF THE REVENU E AT THE TIME OF HEARING FIXED ON JULY 1 3 , 201 7 . WE, THEREFORE, RECALL THE EX - PARTE ORDER DATED JULY 1 3 , 201 7 PASSE D BY THE TRIBUNAL, KEEPING IN VIEW THE PROVISO TO RULE 24 OF THE APPELLATE TRIBUNAL RULES, 1963 AND RESTORE THE APPEAL OF THE REVENU E AT ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO FIX THE SAME FOR HEARING AFRESH ON 1 1 TH APRIL , 201 8 AS ANNOUNCED IN TH E OPEN COURT. 4 . IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE REVENU E IS ALLOW ED. ORDER PRONOUNCED IN THE OPEN COURT ON MARCH 09 , 201 8 . SD/ - SD/ - (S.S. VISWANETHRA RAVI) (P.M. JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBE R KOLKATA , THE 9 TH D AY OF MARCH , 201 8 COPIES TO : (1) INCOME TAX OFFICER, WARD - 35(4), KOLKATA, AAYAKAR BHAWAN POORVA, 8 TH FLOOR 110, SHANTIPALLY, E.M. BYE - PASS, KOLKATA - 700 107 (2) SMT. MANECKBAI RUSSI BHESANIA, 18, RADHABAZAR LANE, KOLKATA - 700 001 ( 3) COMMISSIONER OF INCOME TAX (APPEALS) - 10 , KOLKATA, (4) COMMISSIONER OF INCOME TAX - , ( 5 ) THE DEPARTMENTAL REPRESENTATIVE ( 6 ) GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY, HEAD OF OFFICE/DDO, INCOME TAX APPELLATE TRIBUNAL , KOLKATA B ENCHES, KOLKATA LAHA/SR. P.S .