Sona Chand Boyed, Hooghly V. ACIT, Circle 46, Kolkata, Kolkata

MA 24/KOL/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6461 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-04-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 26-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: T VARKEY JUDIC IA L M EMBER

Judgement Text

, A , IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH A KOLKATA BEFORE SHRI ABY. T. VARKEY, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER (MISC. APPLICATION) M.ANO.24/KOL/2018 (ARISING OUT ITA NO.543/KOL/2017) / ASSESSMENT YEAR:2007-08 SONA CHAND BOYED C/O S.N. GHOSH & ASSOCIATES, ADVOCATES, SEBEN BROTHERS, LODGE, P.O. BUROSHIBTALA, P.S. CHINSURAH, DIST. HOOGHLY, PIN-712 105 [ PAN NO.ADPPB 9308 L ] / V/S . ACIT, CIRCLE-46, 3, GOVERNMENT PLACE (WEST), KOLKATA- 700001 (ORIGINAL APPELLANT) (ORIGINA L RESPONDENT) (APPLICANT) .. (RESPONDENT) BY APPELLANT SHRI SOMNATH GHOSH, ADVOCATE !' / BY RESPONDENT SHRI ARINDAM BHATTACHARJEE, ADDL. CIT-DR / DATE OF HEARING 06-04-2018 / DATE OF PRONOUNCEMENT 06-04-2018 / ORDER PER WASEEM AHMED, ACCOUNTANT MEMBER:- BY THIS MISCELLANEOUS APPLICATION, ASSESSEE HAS SOU GHT FOR SETTING ASIDE THE EX PARTE ORDER PASSED BY THE TRIBUNAL IN ITA NO.543/KOL/2017 FOR ASSESSMENT YEAR 2007-08 AND FOR ADMISSION OF THE SA ME FOR HEARING ON MERITS. 2. THE TRIBUNAL VIDE ITS ORDER DATED 18.10.2017 DIS POSED OF THE APPEAL EX PARTE QUA THE ASSESSEE AND DISMISSED THE SAME FOR NON PROSEC UTION. THE APPEAL WAS DISMISSED BY THE TRIBUNAL ON THE GROUND THAT NEITHER ANYBODY APPEARED ON BEHALF ASSESSEE NOR AN APPLICATION FOR ADJOURNMENT WAS FILED ON THE DATE OF HEARING. THEREFORE, THE APPEAL WAS DISM ISSED FOR NON-PROSECUTION. MA NO.24/KOL/2018 SONA CHAND BOYED V. ACIT, CIR-46, KO L. PAGE 2 3. THE ASSESSEE HAS NOW MOVED A MISC. PETITION AND STATED THAT LD. COUNSEL FOR THE ASSESSEE HAD NOT ATTENDED ON 18.10. 2017 DUE TO THE FACT THAT NO NAME OF THE ASSESSEE WAS MENTIONED IN THE CAUSE LIST AND THEREFORE NO PROPER STEPS ON THE DATE OF HEARING WAS TAKEN I.E. ON 18.10.2017. IT WAS ALSO SUBMITTED THAT THE COUNSEL FOR THE ASSE SSEE COULD NOT REACH TO THE OFFICE OF THE ITAT DUE TO TRAFFIC JAM. HENCE, THE A SSESSEE/APPLICANT PRAYED THAT THE ORDER PASSED ON 18.10.2017 MAY BE RECALLED FOR PASSING FRESH ORDER ON MERIT. 4. IN THIS VIEW OF THE MATTER NO OBJECTION WAS RAIS ED ON BEHALF OF REVENUE. THEREFORE WE RECALL THIS ORDER OF THE TRIBUNAL AND ADMIT THE APPEAL FOR FRESH HEARING KEEPING THE PROVISIONS TO RULE 24 OF THE AP PELLATE TRIBUNAL RULES, 1963 AND RESTORE THE APPEAL OF THE ASSESSEE AT ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO FIX THE SAME IN DUE COURSE UNDER INTIMATION TO BOTH THE PARTIES. CONSEQUENTLY, ASSESSEES MA IS ALLOWED. 5. IN THE RESULT, MA OF ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE COURT AT THE CLOSE OF THE H EARING I.E. THE 6 TH DAY OF APRIL, 2018 . SD/- SD/- ( () ( () (ABY T. VARKEY) (WASEE M AHMED) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) KOLKATA, *DKP *- 06 / 04 /201 8 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-SONA CHAND BOYED C/O. S.N.GHOSH & ASSOCI ATES, ADVOCATES, SEBEN BROTHERS, LODGE, P. O. BUROSHIBTL, P.S. CHINSUSRAH, DIST. HOOHLY, PIN-7 12105 2. !' /RESPONDENT-ACIT, CIRCLE-46, 3, GOVERNMENT PLACE, ( WEST), KOLKATA-001 3. 5 6 / CONCERNED CIT 4. 6- / CIT (A) 5. !5, 5, KOLKATA / DR, ITAT, KOLKATA 6. / GUARD FILE. BY ORDER/ , /TRUE COPY/ SR. PRIVATE SECRETARY HEAD OF OFFICE/DDO 5,