Sunil Tarafdar, Malda V. ITO, WD-3, MALDA, Malda

MA 24/KOL/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4551 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-06-2016
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 11-03-2016
• Court: TRIBUNAL
• Department Lawyers: MD GHAYAS UDDIN
• Assessee Lawyers: SOMNATH ROY CHOWDHURY

Judgement Text

M.A. NO. 24/KOL/2016 (IN I.T.A. NO 363/KOL./2013) ASSESSMENT YEAR: 2009-2010 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA SMC BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND SHRI N.V. VASUDEVAN, JUDICIAL MEMBER M.A. NO. 24/KOL/2016 (ARISING OUT OF I.T.A. NO. 363/KOL/ 2013) ASSESSMENT YEAR: 2009-2010 SHRI SUNIL TARAFDAR,............................... ............................APPLICANT GARAPARA, P.O. NALAGOLA, MALDA-733 124 [PAN : ACXPT 5074 A] -VS.- INCOME TAX OFFICER,................................ ..........................RESPONDENT WARD-3, MALDA, RATHBARI, NETAJI MARKET, MALDA-732 101 APPEARANCES BY: SHRI SOMNATH ROYCHOWDHURY, ADVOCATE, FOR THE ASSESS EE MD. GHAYAS UDDIN, JCIT, SR. D.R., FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : JUNE 03, 2016 DATE OF PRONOUNCING THE ORDER : JUNE 03, 2016 O R D E R PER SHRI P.M. JAGTAP :- BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DATED JANUARY 04, 2016 PA SSED EX PARTE DISMISSING THE APPEAL OF THE ASSESSEE FOR NON-PROSE CUTION IN ITA NO. 363/KOL/2013 ON THE FOLLOWING GROUND:- THE THEREAFTER THE NEXT DATE OF HEARING WAS FIXED ON 04.01.2016. ON THAT DATE, THE LEARNED ADVOCATE WAS COMING TO THIS HONBLE TRIBUNAL BUT UNFORTUNATELY FELT SICK A ND RETURNED BACK TO THE HOME. THEREAFTER HE CAUGHT HIGH FEVER A ND COULD NOT MOVE FOR NEXT THREE DAYS. THEREAFTER WHEN HE TO OK NEWS OF THE PROCEEDINGS OF 04.01.2016, HE CAME TO KNOW THAT NO ADJOURNMENT WAS GRANTED. M.A. NO. 24/KOL/2016 (IN I.T.A. NO 363/KOL./2013) ASSESSMENT YEAR: 2009-2010 PAGE 2 OF 2 2. WE HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AN D ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. KEEPING IN V IEW THE SUBMISSION MADE BY THE ASSESSEE, WHICH IS FURTHER REITERATED B Y HIS LD. COUNSEL AT THE TIME OF HEARING BEFORE US, WE ARE SATISFIED THAT TH ERE WAS SUFFICIENT CAUSE FOR HIS NON-APPEARANCE WHEN THE APPEAL WAS CALLED O N FOR HEARING ON 04.01.2016. WE, THEREFORE, RECALL THE ORDER OF THE TRIBUNAL DATED 04.01.2016 PASSED EX PARTE DISMISSING THE APPEAL OF THE ASSESSEE FOR NON- PROSECUTION. KEEPING IN VIEW THE PROVISO TO RULE 24 OF THE APPELLATE TRIBUNAL RULES, 1963, WE RESTORE THE APPEAL OF THE ASSESSEE AT ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO FIX THE SAME AF RESH FOR HEARING ON 11 TH JULY, 2016 AS ANNOUNCED IN THE OPEN COURT AND TAKEN NOTE OF B Y THE LD. REPRESENTATIVES OF BOTH THE SIDES. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON JUNE 03, 2016 . SD/- SD/- (N.V. VASUDEVAN) (P.M. JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER KOLKATA, THE 3 RD DAY OF JUNE, 2016 COPIES TO : (1) SHRI SUNIL TARAFDAR, GARAPARA, P.O. NALAGOLA, MALDA-733 124 (2) INCOME TAX OFFICER, WARD-3, MALDA, RATHBARI, NETAJI MARKET, MALDA-732 101 (3) COMMISSIONER OF INCOME TAX, KOLKATA- , K OLKATA (4) THE DEPARTMENTAL REPRESENTATIVE (5) CIT(APPEALS)-JALPAIGURI (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.