Dinesh Bhura , Kolkata V. ACIT, Circle - 34, Kolkata

MA 230/KOL/2018

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 8173 (ITAT-KOLKATA)
• Duration Of Justice: 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-12-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2015-2016
• Appeal Filed On: 17-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RADHESHYAM
• Keywords: Reasonable cause

Judgement Text

1 MA NO.230/KOL/2018 DINESH BHURA., AY- 2015-16 , C , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA ( ) . . , . ' # $% % , '( ) [BEFORE SHRI A. T. VARKEY, JM & DR. A. L. SAINI, A M] M.A. NO.230/KOL/2018 IN I.T.A. NO. 719/KOL/2018 ASSESSMENT YEAR: 2015-16 DINESH BHURA (PAN: ADPPB9367H) VS. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-34, KOLKATA. APPLICANT RESPONDENT DATE OF HEARING 28.12.2018 DATE OF PRONOUNCEMENT 28.12.2018 FOR THE APPLICANT SHRI S. M. SURANA, ADVOCATE FOR THE RESPONDENT SHRI RADHESHYAM, CIT ORDER PER SHRI A.T.VARKEY, JM THIS MISC. APPLICATION HAS BEEN FILED BY THE ASSESS EE AGAINST THE EX PARTE ORDER PASSED BY THE TRIBUNAL DATED 30.10.2018 IN ITA NO. 719/KOL/2018 FOR AY 2015-16. 2. AT THE OUTSET ITSELF, WE NOTE THAT THIS IS AN EX PARTE ORDER PASSED BY THE TRIBUNAL IN THIS MATTER ON 30.10.2018. AT THE TIME OF HEARING, LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT ON THE DATE OF HEARING THE LD. AR OF THE ASSES SEE COULD NOT APPEAR BEFORE THE BENCH SINCE THE ASSESSEE HAD FALLEN SICK AND COULD NOT CO NTACT HIS LAWYER AND BRIEF HIM IN THE MATTER. THEREFORE, HE PRAYED BEFORE THE BENCH TO RE CALL THE TRIBUNALS ORDER PASSED EX PARTE ON 30.10.2018 FOR HEARING ON MERITS. WE NOTE THAT SINCE THERE IS REASONABLE CAUSE FOR THE LD. AR OF THE ASSESSEE NOT TO APPEAR BEFORE US ON T HE DATE FIXED FOR HEARING, WE ARE INCLINED TO RECALL OUR ORDER PASSED ON 30.10.2018 DISMISSING THE APPEAL FOR NON APPEARANCE OF THE 2 MA NO.230/KOL/2018 DINESH BHURA., AY- 2015-16 LD. AR OF THE ASSESSEE. REGISTRY IS DIRECTED TO FI X THE APPEAL ON 31.01.2019. NO NOTICE IS REQUIRED TO BE SERVED AS THE ORDER IS PRONOUNCED IN OPEN COURT. 3. IN THE RESULT, MISC. APPLICATION OF ASSESSEE IS ALLOWED. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- (DR. A. L. SAINI) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 28TH DECEMBER, 2018 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT SHRI DINESH BHURA, C/O JET ROAD CARR IERS, 163, RABINDRA SARANI, GROUND FLOOR, KOLKATA-700 007. 2 RESPONDENT -ACIT, CIRCLE-34, KOLKATA. 3. 4. CIT(A)-10, KOLKATA. (SENT THROUGH E-MAIL) CIT- , KOLKATA. 5. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR