Shib Shankar Ghosh, Kolkata V. ITO, WD-49(1),KOLKATA, Kolkata

MA 30/KOL/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2713 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-01-2015
• Appeal Filed By: Assessee
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 17-06-2014
• Court: TRIBUNAL
• Department Lawyers: K L KANAK
• Assessee Lawyers: P K DEY

Judgement Text

, B , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOLKATA ( ) BEFORE , /AND , ) [BEFORE SHRI MAHAVIR SINGH, JM & SHRI SHAMIM YAHYA , AM ] M . A . NO. 3 0 /KOL /2014 IN / I.T.A NO. 1 21 /KOL/201 2 / ASSESSMENT YEAR: 20 0 7 - 0 8 S HIB SHANKAR GHOSH VS. INCOME - TAX OFFICER, WD - 49(1), KOLKATA (PAN:ALNPG3561A) ( /APPLICANT ) ( / RESPONDENT ) DATE OF HEARING: 02 . 0 1 .201 5 DATE OF PRONOUNCEMENT: 02 . 0 1 .201 5 APPLICANT BY : SHRI P. K. DEY, FCA RESPONDENT BY: SHRI K. L. KANAK, JCIT ORDER PER SHRI MAHAVIR SINGH, JM : BY T HIS MISCELLANEOUS APPLICATION, THE ASSESSEE HAS SOUGHT FOR SETTING ASIDE THE EX PARTE ORDER PASSED BY THE TRIBUNAL IN ITA NO. 121/KOL/2012 DATED 31/05/2012 FOR ASSESS MENT YEAR 2007 - 08 AND FOR ADMISSION OF THE SAME FOR HEARING ON MERITS. 2. T HE TRIBUNAL VIDE ITS ORDER DATED 31.05.2012 DISPOSED OF THE APPEAL EX PARTE QUA THE ASSESS EE AND DISMISSED THE SAME BEING DEFECTIVE. 3 . THE ASSESSEE HAS NOW MO VED A MISC. PETITION AND FILED GROUNDS OF APPEAL AND PRAYED FOR RESTORATION OF THE APPEAL FOR PASSING A FRESH ORDER ON MERIT. IN THIS VIEW OF THE MA TTER, WE RECALL THIS ORDER OF THE TRIBUNAL DATED 31.05.2012 AND ADMIT THE APPEAL FOR FRESH HEAR ING. REGISTRY IS DIRECTED TO FIX THE APPEAL IN DUE COURSE. 4. IN THE RESULT, MISC. APPLICATION OF ASSESSEE IS ALLOWED. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/ - SD/ - , , ( SHAMIM YAHYA ) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 2 ND JANUARY, 2015 JD.(SR.P.S.) 2 M.A. NO.3 0 /K/2014 S HIB SHANKAR GHOSH AY 200 7 - 0 8 - COPY OF THE ORDER FORWARDED TO: 1 . / A PPELLANT - S H R I S H I B S H A N K A R G H O S H , C H A N D I G A R H , G A I G H A T A , 2 4 P G S . ( N ) , P I N 7 4 3 2 4 9 . 2 / RESPONDENT I T O , W A R D - 4 9 ( 1 ) , K O L K A T A 3 . ( )/ THE CIT(A), KOLKATA 4. 5. / CIT KOLKATA / DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, / BY ORDER, /ASSTT. REGISTRAR .