Jashojit Mukherjee, Kolkata V. ACIT, Circle - 50, Kolkata, Kolkata

MA 3/KOL/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6290 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-03-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 05-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SALLONG YADEN CIT SR DR REV
• Assessee Lawyers: P K HIMMATSINGHKA
• Keywords: Application of stay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH, A KOLKATA BEFORE SHRI M BALAGANESH, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER M.A. NO. 03/KOL/2018 (A/O ITA NO. 403/KOL/2017) ASSESSMENT YEAR: 2012-13 JASHOJIT MUKHERJEE..............................APPELLANT PROP. M/S. VIBGYOR, CL-208, CK MARKET, SALT LAKE, SECTOR-II, KOLKATA 91. [PAN: AEVPP 8153 J] A.C.I.T. CIR 50....................................................................RESPONDENT 2 ND FLOOR, DS-II, UTTRAPAN SHOPPING COMPLEX, MANICKTALA, CIVIC CENTRE, ULTADANGA KOLKATA 54. APPEARANCES BY: SHRI P.K. HIMMATSINGHKA, AR APPEARING ON BEHALF OF THE ASSESSEE. SHRI SALLONG YADEN, ADDL. CIT, SR. DR APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : MARCH 16, 2018 DATE OF PRONOUNCING THE ORDER : MARCH 23, 2018 ORDER PER S.S. VISWANETHRA RAVI, JM: BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE INTENDS TO RECALL EX-PARTE ORDER DATED 13.11.2017 OF THIS TRIBUNAL. 2. THE LEARNED AR SUBMITS THAT THIS TRIBUNAL WHILE DISMISSING THE STAY APPLICATION FIXED THE APPEAL FOR EARLY HEARING ON 25.09.2017 AND THERE WERE NO PROCEEDINGS ON 25.09.2017, ALL THE APPEALS WERE POSTED TO 13.11.2017. THE ASSESSEE DID NOT RECEIVE THE NOTICE INTIMATING THE DATE OF HEARING ON 13.11.2017, AND, THEREBY NEITHER THE ASSESSEE NOR THE AUTHORISED REPRESENTATIVE ON RECORD APPEAR BEFORE THE TRIBUNAL ON 13.11.2017. 2 M.A. NO. 03/KOL/2018 ASSESSMENT YEAR: 2012-13 JASHOJIT MUKHERJEE 3. THE LEARNED DR SUBMITS THAT ALL THE CASES WHICH WERE POSTED ON 25.09.2017 STANDS ADJOURNED TO 13.11.2017 AND THE SAME WAS INTIMATED TO ALL THE LITIGANTS PARTIES THROUGH NOTICE BOARD IN THE TRIBUNAL AND THE M.A. FILED BY THE ASSESSEE DOES NOT REQUIRE ANY INTERFERENCE FROM THIS TRIBUNAL AND PRAYED TO DISMISS THE M.A. 4. HEARD BOTH AND PERUSED THE MATERIAL ON RECORD. ON PERUSAL OF THE RECORD, WE FIND THAT NO NOTICE INTIMATING THE DATE OF HEARING WAS ISSUED TO THE ASSESSEE, AND THEREFORE, TAKING INTO CONSIDERATION THE FACTS OF THE CASE, THE SUBMISSIONS OF THE LEARNED AR AND IN THE INTEREST OF JUSTICE, WE RECALL EX-PARTE ORDER DATED 13.11.2017 AND DIRECT THE REGISTRY TO FIX THE APPEAL FOR HEARING ON 26.04.2018. SINCE IT IS PRONOUNCED IN THE PRESENCE OF BOTH THE PARTIES ISSUING OF NOTICES ARE NOT NECESSARY. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 23 RD MARCH, 2018. SD/- SD/- M. BALAGANESH S.S. VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 23/03/2018 BISWAJIT, SR. PS COPY OF ORDER FORWARDED TO: 1. JASHOJIT MUKHERJEE, PROP. M/S. VIBGYOR, CL-208, CK MARKET, SALT LAKE, SECTOR II, KOLKATA -91. 2. ACIT, CIR 50, 2 ND FLOOR, DS II, UTTRAPAN SHOPPING COMPLEX, MANICKTALA CIVIC CENTRE, ULTADANGA, KOLKATA -54. 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY, BY ORDER, 3 M.A. NO. 03/KOL/2018 ASSESSMENT YEAR: 2012-13 JASHOJIT MUKHERJEE SR. P.S. / H.O.O. ITAT, KOLKATA