Dilip Kumar Saha, Purba Medinipur V. ACIT, CIR-27, HALDIA, Purba Medinipur

MA 35/KOL/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5725 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-06-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 27-02-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: PUJA SOMANI ACA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, AM AND SHRI S.S. VISWANETHRA RAVI, JM M.A NO. 35/KOL/2017 (ARISING OUT OF ITA NO. 1102/K/2015, ASSESSMENT YEAR:2011-12 DILIP KUMAR SAHA PURBA MEDINIPUR PAN NO. AJMPS3126N VS. A.C.I.T. CIR-27 HALDIA APPLLICANT .. RESPONDENT ASSESSEE BY : MS. PUJA SOMANI, ACA DEPARTMENT BY : NONE DATE OF HEARING : 16.06.2017 DATE OF PRONOUNCEMENT : 16.06.2017 O R D E R PER P.M. JAGTAP, ACCOUNTANT MEMBER: BY THIS MISC. APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE TRIBUNALS ORDER DATED AUGUST 1, 2016 PASSED EX-PARTE IN ITA NO. 1102/K/2015 DISMISSING THE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION, ON THE FOLLOWING GROUND. THAT DUE TO ILLNESS OF ACUTE DIABETES MELLITUS AND SUFFERING SINCE LAST FEW YEARS, THE ASSESSEE FILED AN ADJOURNMENT PETITION DATED 27/07/2016 THROUGH E-MAIL AND THROUGH EMS SPEED POST WHICH SERVED YOUR OFFICE ON OR AFTER 01/08/2016. 2. AT THE TIME OF HEARING BEFORE US NONE HAS APPEARED ON BEHALF OF THE DEPARTMENT. WE HAVE, THEREFORE, HEARD THE LEARNED COUNSEL FOR THE ASSESSEE AND PERUSED THE RELEVANT MATERIAL ON RECORD. KEEPING IN VIEW THE SUBMISSION MADE 2 M.A. NO.35/KOL/2017 (A.Y. 2011-12) BY THE ASSESSEE IN THE PRESENT APPLICATION AS REPRODUCED ABOVE WHICH HAS BEEN REITERATED BY THE LEARNED COUNSEL FOR THE ASSESSEE AT THE TIME OF HEARING BEFORE US, WE ARE SATISFIED THAT THERE WAS A SUFFICIENT CAUSE FOR THE NON-APPEARANCE OF THE ASSESSEE WHEN ITS APPEAL WAS CALLED ON FOR HEARING ON MARCH 27, 2017. WE, THEREFORE, RECALL THE EX-PARTE ORDER DATED MARCH 27, 2017 PASSED BY THE TRIBUNAL KEEPING IN VIEW THE PROVISO TO RULE 24 OF APPELLATE TRIBUNAL RULE 1963 AND RESTORE THE APPEAL OF THE ASSESSEE BEING ITA NO. 1782/K/2014 AT ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO FIX THE SAME FOR HEARING AFRESH BEFORE THE REGULAR BENCH ON 24.07.2017 HAS ANNOUNCED IN THE OPEN COURT. 3. IN THE RESULT, THE MISC. APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 16 TH JUNE, 2017 SD/- SD/- (S.S. VISWANETHRA RAVI) (P.M. JAGTAP) JUDIDCIAL MEMBER ACCOUNTANT MEMBER DATED: 16/06/2017 COPY OF ORDER FORWARDED TO: 1 SHRI DILIP KUMAR SAHA, PURBA MEDINIPUR 2 ACIT, CIR-27, HALDIA 3 THE CIT(A), 4 THE CIT 5 DR TRUE COPY, BY ORDER, SR. P.S. / H.O.O. ITAT, KOLKATA