Mukund Kumar Mantri, Siliguri V. ITO, WD-1(3), Kolkata, Siliguri

MA 26/KOL/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5600 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-05-2017
• Appeal Filed By: Assessee
• Bench Allotted: C
• Next Hearing Date: 05-05-2017
• Assessment Year: 2007-2008
• Appeal Filed On: 02-02-2017
• Court: TRIBUNAL
• Assessee Lawyers: J M THARD

Judgement Text

M.A. NO. 26/KOL/2017 (IN I.T.A. NO 1878/KOL./2012) ASSESSMENT YEAR: 2007-2008 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA C BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER M.A. NO. 26/KOL/2017 (ARISING OUT OF I.T.A. NO. 1878/KOL/ 2012) ASSESSMENT YEAR: 2007-2008 MUKUND KUMAR MANTRI,............................... .......................APPELLANT CLUB TOWN, B-302, SEVOKE ROAD, SILIGURI-735 221 [PAN: ADQPM 4585 P] -VS.- INCOME TAX OFFICER,................................ ...........................RESPONDENT WARD-1(3), JALPAIGURI APPEARANCES BY: SHRI J.M. THARD, ADVOCATE, FOR THE ASSESSEE SHRI SALLONG YADEN, ADDL. CIT, D.R., FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : MAY 05, 2017 DATE OF PRONOUNCING THE ORDER : MAY 05, 2017 O R D E R PER SHRI P.M. JAGTAP, A.M. :- BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DATED APRIL 28, 2016 PASS ED EX-PARTE DISMISSING THE APPEAL OF THE ASSESSEE BEING I.T.A. NO. 1878/KO L/2012 FOR NON- PROSECUTION ON THE FOLLOWING GROUND:- THE APPEAL WAS FIXED FOR HEARING ON 10.09.2014 FOR THE FIRST TIME VIDE NOTICE DATED 24.04.2014 WHEN OUR A/ R SHRI V.K. AGARWAL, FCA DULY ATTENDED AND THE HEARING WAS ADJOURNED AT HIS REQUEST. THEREAFTER HEARING WAS FI XED ON 03.06.2015 VIDE NOTICE DATED 14.05.2015 WHEN BENCH C WAS CANCELLED ON 03.06.2015. THE APPELLANT THEREAFT ER DID NOT RECEIVE ANY NOTICE ABOUT FIXATION OF HEARING OF THE APPEAL. M.A. NO. 26/KOL/2017 (IN I.T.A. NO 1878/KOL./2012) ASSESSMENT YEAR: 2007-2008 PAGE 2 OF 2 2. KEEPING IN VIEW THE SUBMISSIONS MADE BY THE ASSE SSEE AS ABOVE, WE ARE SATISFIED THAT THERE WAS A SUFFICIENT CAUSE FOR THE NON-APPEARANCE OF THE ASSESSEE BEFORE THE TRIBUNAL ON 28.04.2016, WHE N ITS APPEAL WAS CALLED FOR HEARING. WE, THEREFORE, RECALL THE EX-PA RTE ORDER DATED APRIL 28, 2016 PASSED BY THE TRIBUNAL, KEEPING IN VIEW THE PR OVISO TO RULE 24 OF THE APPELLATE TRIBUNAL RULES, 1963 AND RESTORE THE APPEAL OF THE ASSESSEE AT ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO FIX THE SAME FOR HEARING AFRESH BEFORE THE REGULAR BENCH ON 5 TH JUNE, 2017 AS ANNOUNCED IN THE OPEN COURT AND TAKEN NOTE OF BY THE LD. REPRESENTAT IVES 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 MAY 05, 2017. SD/- SD/- (S.S. VISWANETHRA RAVI) (P.M. JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER KOLKATA, THE 5 TH DAY OF MAY, 2017 COPIES TO : (1) MUKUND KUMAR MANTRI, CLUB TOWN, B-302, SEVOKE ROAD, SILIGURI-735 221 (2) INCOME TAX OFFICER, WARD-1(3), JALPAIGURI, CENTRAL REVENUE BUILDING, JALPAIGURI (3) COMMISSIONER OF INCOME-TAX, KOLKATA; (4) CIT(APPEALS)-JALPAIGURI; (4) THE DEPARTMENTAL REPRESENTATIVE (5) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.