Kalyan Educational Society, Kolkata V. C.I,T ,Durgapur, Durgapur

MA 225/KOL/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 1452 (ITAT-KOLKATA)
• Duration Of Justice: 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-12-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 22-11-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANRA
• Assessee Lawyers: S K TULSIYAN
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH B, KOLKATA [ BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT (KZ) & SHRI S.S. GODARA, JM ] M.A. NOS. 225 & 226/KOL/2019 (ARISING OUT OF ITA NOS. 778 & 779/KOL/2013) ASSESSMENT YEAR: 2012-13 KALYAN EDUCATIONAL SOCIETY............................................................................................APPELLANT 13, DUM DUM ROAD, KOLKATA 700 074. [PAN: AABTK 2860 D] CIT, DURGAPUR............................................................RESPONDENT AAYAKAR BHAWAN ANNEXE, CITY CENTRE, DURGAPUR 713 216. APPEARANCES BY: SHRI S.K. TULSIYAN, ADVOCATE APPEARING ON BEHALF OF THE ASSESSEE. SHRI JAYANTA KHANRA, JCIT APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : DECEMBER 13, 2019 DATE OF PRONOUNCING THE ORDER : DECEMBER 13, 2019 ORDER PER P.M. JAGTAP, VICE-PRESIDENT (KZ) BY THESE TWO MISCELLANEOUS APPLICATIONS, THE ASSESSEE IS SEEKING RECALL OF THE TRIBUNALS COMMON ORDER DATED 27.11.2015 PASSED EX-PARTE DISMISSING THE APPEALS OF THE ASSESSEE BEING ITA NOS. 778 & 779/KOL/2013 FOR NON-PROSECUTION ON THE GROUND THAT THE NOTICE STATED TO BE ISSUED FIXING THE HEARING OF THE ASSESSEES APPEAL BEFORE THE TRIBUNAL ON 27.11.2015 WAS NEVER RECEIVED BY THE ASSESSEE. 2. SINCE THIS AVERMENT MADE BY THE ASSESSEE IS DULY SUPPORTED BY AN AFFIDAVIT FILED BY THE PRESIDENT OF THE ASSESSEES SOCIETY, WE ARE SATISFIED THAT THERE WAS A SUFFICIENT CAUSE FOR THE NON-APPEARANCE OF THE ASSESSEE WHEN ITS APPEAL WAS CALLED FOR HEARING BEFORE THE TRIBUNAL ON 27.11.2015. WE ACCORDINGLY RECALL THE ORDER OF THE TRIBUNAL DATED 27.11.2015 (SUPRA) PASSED EX-PARTE KEEPING IN VIEW 2 MA NOS 225 & 226/KOL/2019/KOL/2019 ASSESSMENT YEAR: 2012-13 KALYAN EDUCATIONAL SOCIETY THE PROVISO TO RULE 24 OF THE APPELLATE TRIBUNAL RULES, 1963 AND RESTORE THE APPEAL OF THE ASSESSEE TO ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO FIX THE SAID APPEALS FOR HEARING AFRESH BEFORE THE REGULAR BENCH ON 16.01.2020 AS ANNOUNCED IN THE OPEN COURT. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS FILED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 13 TH DECEMBER, 2019. SD/- SD/- (S.S. GODARA) (P.M. JAGTAP) JUDICIAL MEMBER VICE PRESIDENT DATED: 13/12/2019 BISWAJIT, SR. PS COPY OF ORDER FORWARDED TO: 1. KALYAN EDUCATIONAL SOCIETY, KOLKATA. 2. CIT, DURGAPUR. 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY, BY ORDER, ASSISTANT REGISTRAR / H.O.O. ITAT, KOLKATA