Smt. Anjali Nayak, Purba Medinipur V. ITO, Ward - 27(2), Haldia, Purba Medinipur

MA 230/KOL/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6268 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-03-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 26-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARINDAM BHATTACHARJEE CIT RE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH B, KOLKATA [BEFORE SHRI P.M. JAGTAP, AM & SHRI S.S. VISWANETHRA RAVI, JM] M.A. NO. 230/KOL/2017 (A/O, ITA NO. 451/KOL/2017) ASSESSMENT YEAR: 2012-13 SMT. ANJALI NAYAK...........................................................APPELLANT TALGACHARI, RAMNAGAR, CONTAI, PURBA MEDINIPUR 721 441 [PAN: AEFPN 4461 D] ITO, WARD 27(2), HALDIA....................RESPONDENT BASUDEBPUR, KHANJAN CHAK, PURBA MEDINIPUR 721 441 APPEARANCES BY: SHRI SAMIR SHARMA, AR APPEARING ON BEHALF OF THE ASSESSEE. SHRI ARINDAM BHATTACHARJEE, ADDL. CIT APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : MARCH 16, 2018 DATE OF PRONOUNCING THE ORDER : MARCH 16, 2018 ORDER PER P.M. JAGTAP, AM BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE TRIBUNALS ORDER DATED SEPTEMBER 5, 2017 PASSED IN ITA NO. 451/KOL/2017 PASSED EX-PARTE DISMISSING THE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION ON THE GROUND THAT THE NOTICES OF THE LAST TWO HEARINGS INCLUDING THE HEARING FIXED ON SEPTEMBER 12, 2017 WAS RECEIVED BY HER ONLY ON THE HEARING DATES AS A RESULT OF WHICH SHE COULD NOT APPEAR BEFORE THE TRIBUNAL. 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 HER APPEAL WAS CALLED ON FOR HEARING ON SEPTEMBER 5, 2017. WE, ACCORDINGLY, RECALL THE EX-PARTE ORDER PASSED BY THE TRIBUNAL DATED SEPTEMBER 5, 2017, KEEPING IN VIEW THE PROVISO TO 2 MA NO. 230/KOL/2017 ASSESSMENT YEAR: 2012-13 SMT. ANJALI NAYAK 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 APPEAL FOR HEARING AFRESH BEFORE THE REGULAR BENCH ON 21.03.2018 AS ANNOUNCED IN THE OPEN COURT AND TAKEN NOTE OF BY THE LEARNED REPRESENTATIVES OF BOTH THE SIDES. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 16 TH MARCH, 2018. SD/- SD/- (S.S. VISWANETHRA RAVI) (P.M. JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 16/03/2018 BISWAJIT, SR. PS COPY OF ORDER FORWARDED TO: 1. SMT. ANJALI NAYAK, TALGACHARI, RAMNAGAR, CONTAI, PURBA MEDINIPUR 721 441. 2. ITO, WD-27(2), BASUDEBPUR, KHANJAN CHAK, HALDIA, PURBA MEDINIPUR 721 441. 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY, BY ORDER, SR. P.S. / H.O.O. ITAT, KOLKATA