Subir Kumar Roy, Kolkata V. ITO, Ward - 55(1), Kolkata, Kolkata

MA 29/KOL/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6595 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-05-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2010-2011
• Appeal Filed On: 27-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAURABH KUMARADDL CI T LD
• Assessee Lawyers: ANIL KUMAR DUGAR LD

Judgement Text

INCOME TAX APPELLATE TRIBUNAL D BENCH : KOLKATA BEFORE SHRI S.S.VISWANETHRA RAVI, JM & DR. SHR I ARJAN LAL SAINI, AM M.A. NOS. 29 & 30/KOL/2018 [IN I.T A NOS. 2026 & 2027/KOL/2016 A.YS : 2010-11 & 2011-12] SUBIR KUMAR ROY VS. I.T.O., WARD 55(1 ), KOLKATA PAN: AFPPR0232M [ APPLICANT ] [ RESPONDENT ] APPLICANT BY : SHRI ANIL KUMAR DUGAR, A DVOCATE, LD.AR RESPONDENT BY : SHRI SAURABH KUMAR, ADD L. CIT, LD.DR DATE OF HEARING : 13-04-2018 DATE OF PRONOUNCEMENT : 18 -05-2018 ORDER SHRI S.S.VISWANETHRA RAVI, JM BY THESE TWO MISCELLANEOUS APPLICATIONS THE APPLICA NT INTENDS TO RECALL THE ORDER DT. 23-08-17, WHICH WAS PASSED EX- PARTE FOR NON APPEARANCE OF ASSESSEE. 2. BEFORE US THE LD. AR SUBMITS THAT THE AR ON REC ORD AS ON 23-08- 2017 SUDDENLY FELL ILL WHILE COMING TO TRIBUNAL TO REPRESENT HIS CASE OF ASSESSEE AND COULD NOT APPEAR BEFORE THIS TRIBUNAL ON 23-08-2017. THE SAID AR APPEARED BEFORE THIS TRIBUNAL ON PREVIOUS D ATE OF HEARING I.E ON 19-07-2017 AND CASE WAS ADJOURNED TO 23-8-2017. THE RE WAS NO PROCEEDINGS ON THE SAID DATE, THE ASSESSEE PETITION ER DID NOT RECEIVE NOTICE INTIMATING THE DATE OF HEARING DT. 23-08-20 17. THE LD.AR REFERRED TO PARAS 5 TO 7 OF THE MISC. APPLICATION AND THERE WAS NO WILLFUL INTENTION ON BEHALF OF ASSESSEE NOR OF THE AR IN PROSECUTING THE CASE BEFORE THIS TRIBUNAL AND IT IS BEYOND THE CONTROL OF ASSESSEE. 3. ON THE OTHER HAND, THE LD. DR DID NOT CONTROVERT THE SAME. M.A. NOS. 29 & 30/KOL/2008 2 4. HEARD RIVAL SUBMISSIONS AND PERUSED THE RECORD. WE FIND THAT THE REASONS STATED IN THE MISC. APPLICATION REGARDING N ON APPEARANCE ON BEHALF OF ASSESSEE ON THE DATE OF HEARING I.E 23-08 -2017 ARE REASONABLE AND BEYOND THE CONTROL OF ASSESSEE. THEREFORE, TAK ING INTO CONSIDERATION THE SUBMISSIONS OF THE LD.AR, FACTS OF THE CASE AND IN THE INTEREST OF JUSTICE, WE DEEM IT FIT AND PROPER TO RECALL THE E X PARTE ORDER DT. 23 08- 2017 BY ALLOWING THESE MISC. APPLICATIONS FILED BY THE ASSESSEE. THE REGISTRY IS DIRECTED TO FIX THE CASE AFRESH ON 04-0 6-2018. SINCE THE ORDER IS PRONOUNCED IN THE PRESENCE OF BOTH THE PARTIES I N THE COURT, THEREFORE, NO NOTICES WILL BE ISSUED. 5. IN THE RESULT, THE MISC. APPLICATIONS FILED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 18-05-2018 SD/- SD/- A.L. SAINI S.S.VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 18-05-2018 COPY OF THE ORDER FORWARDED TO: 1 . APPLICANT/ASSESSEE: SHRI SUBIR KUMAR ROY 284 DIAMOND HARBOUR ROAD, BEHALA, KOLKATA-34. 2 RESPONDENT/DEPARTMENT : THE ITO, WARD 55(1), 54/1 RAFI AHMED KIDWAI ROAD, KOLKATA-16. 3 . CIT, 4 . CIT(A), 5 . DR, KOLKATA BENCHES, KOLKATA **PP/SPS TRUE COPY BY ORDER, SR.PS, H.O.O ITAT,KOL