Smt Rekha Malhotra, Kolkata V. I.T.O., Ward - 28(4), Kolkata, Kolkata

MA 28/KOL/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6449 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-04-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2009-2010
• Appeal Filed On: 27-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

1 MA NO.28/KOL/2018 SMT. REKHA MALHOTRA, AY- 2009-10 , C , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA ( ) BEFORE . . , /AND . , ) [BEFORE SHRI A. T. VARKEY, JM & SHRI M.BALAGANESH, AM] MA NO. 28/KOL/2018 IN I.T.A. NO. 1800/KOL/2013 ASSESSMENT YEAR: 2009-10 SMT. REKHA MALHOTRA (PAN: ADQPM9619J) VS. INCOME-TAX OFFICER, WD-28(4), KOLKATA APPLICANT RESPONDENT DATE OF HEARING 13.04.2018 DATE OF PRONOUNCEMENT 13.04.2018 FOR THE APPLICANT SHRI ANKIT JALAN, AR FOR THE RESPONDENT SHRI S. DASGUPTA, ADDL. CIT, SR. DR ORDER PER SHRI A.T.VARKEY, JM VIDE THIS MISC. APPLICATION THE ASSESSEE WANTS US T O RECALL OUR EX PARTE ORDER PASSED ON 21.08.2017 FOR AY 2009-10 IN ITA NO. 1800/KOL/20 13. 2. AT THE OUTSET ITSELF, WE NOTE THAT THIS IS AN EX PARTE ORDER PASSED BY US IN THIS MATTER ON 21.08.2017. AT THE TIME OF HEARING, LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT ON THE DATE OF HEARING THE LD. AR OF THE ASSESSEE FAILED T O APPEAR BEFORE THE BENCH DUE TO DISTURBANCE/IRREGULAR LOCAL TRAIN SERVICE. THEREFOR E, HE PRAYED BEFORE THE BENCH TO RECALL THE TRIBUNALS ORDER PASSED EX PARTE ON 21.08.2017 FOR HEARING ON MERITS. SINCE THERE IS REASONABLE CAUSE FOR THE LD. AR OF THE ASSESSEE NOT TO APPEAR BEFORE US ON THE DATE FIXED FOR HEARING, WE ARE INCLINED TO RECALL OUR ORDER PASSED ON 21.08.2017 DISMISSING THE APPEAL FOR NON APPEARANCE OF THE LD. AR OF THE ASSESSEE. WE O RDER ACCORDINGLY. REGISTRY IS DIRECTED TO FIX THE APPEAL IN DUE COURSE. 3. IN THE RESULT, THE MISC. APPLICATION OF ASSESSEE IS ALLOWED. ORDER IS PRONOUNCED IN THE OPEN COURT. `SD/- SD/- (M. BALAGANESH) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 13 TH APRIL, 2018 JD.(SR.P.S.) 2 MA NO.28/KOL/2018 SMT. REKHA MALHOTRA, AY- 2009-10 COPY OF THE ORDER FORWARDED TO: 1. APPELLANT SMT. REKHA MALHOTRA, C/O VISHWANATH AGARWAL, CA, PUSKAL BHAVAN, 133/1/1A, S. N. BANERJEE ROAD, 3 RD FLOOR, KOLKATA-700 013. 2 RESPONDENT ITO, WARD-28(4), KOLKATA. 3. THE CIT(A) KOLKATA 4. 5. CIT KOLKATA DR, ITAT, KOLKATA. / TRUE COPY, BY ORDER, SR. PVT. SECRETARY