M/s. Neotech Builders Pvt. Ltd., Kolkata V. ITO, Ward - 12(1), Kolkata, Kolkata

MA 36/KOL/2011

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4539 (ITAT-KOLKATA)
• Duration Of Justice: 5 year(s) 3 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-07-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2003-2004
• Appeal Filed On: 21-04-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SALLONG YADEN ACIT SRDR
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH A KOLKATA BEFORE SHRI N.V.VASUDEVAN, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER (MISC. APPLICATION) NO.36/KOL/2011 (ARISING OUT ITA NO.925/KOL/2013) / ASSESSMENT YEAR:2005-06 SRI NIKHILESH SADHUKHAN 3, RAJ KUMAR CHATTERJEE ROAD, KOLKATA-37 [ PAN NO. AQLPS 4146 G ] / V/S . INCOME TAX OFFICER, WARD-10(2), 18, RABINDRA SARANI, KOLKATA-001 (ORIGINAL APPELLANT) (ORIGINAL R ESPONDENT) (APPELLANT) .. (RESPONDENT) / BY APPELLANT SHRI SUNIL SURANA, AR / BY RESPONDENT SHRI SALLONG YADEN, ACIT-SR-DR ! / DATE OF HEARING 22-07-2016 '# ! / DATE OF PRONOUNCEMENT 22-07-2016 / ORDER PER WASEEM AHMED, ACCOUNTANT MEMBER:- BY WAY OF THIS MISCELLANEOUS APPLICATION (MA) ASSES SEE SEEKS FOR RECALLING OF EX PARTE TRIBUNAL ORDER DATED 04-02-2016 PASSED AGAINST IN LEMINI. THE ASSESSEE REQUESTED THAT IT WAS EARNEST IN PURSU ANCE OF HIS APPEAL AND THAT THE NON-ATTENDANCE ON THE DATE OF HEARING WAS DUE TO HIS OLD AGE AND HEALTH PROBLEMS. 2. THE LD. D.R., COULD NOT BRING TO OUR NOTICE ANY REASON AS TO WHY SAID M.A. SHOULD NOT BE ACCEPTED. 3. IN VIEW OF THE FOREGOING DISCUSSION OF BOTH THE PARTIES, WE, TAKING ON RECORD AND CONSIDERING THE PLEA OF THE ASSESSEE BEI NG SENIOR CITIZEN ARE MA NO.36/KOL/2016 SH NIKHILESH SADHUKHAN V. ITO WD -10(2) KOL PAGE 2 INCLINE TO ACCEPT HIS M.A. THEREFORE WE RECALL THE IMPUGNED ORDER FOR HEARING ON MERITS IN THE INTEREST OF NATURAL JUSTICE AND FA IR PLAY. WE DECIDE ACCORDINGLY. REGISTRY IS DIRECTED TO FIX THE APPEAL IN DUE NORMAL COURSE UNDER INTIMATION TO BOTH THE PARTIES. 4. IN THE RESULT, THE ASSESSEES M.A IS ALLOWED. ORDER PRONOUNCED ON THE DATE OF HEARING I.E. 22.07 .2016 SD/- SD/- (%&) (!&) (N.V.VASUDEVAN) (WASEE M AHMED) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) KOLKATA, *DKP ()*- 22 / 07 /201 6 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-SRI NIKHILESH SADHUKHAN, 3 RAJ KR. CHATE RJEE ROAD, KOLKATA-37 2. /RESPONDENT- ITO, WARD-10(2), 18 RABINDRA SARANI, K OLKATA-001 3.)2)3 4 / CONCERNED CIT 4. 4- / CIT (A) 5.783, 3 , KOLKATA / DR, ITAT, KOLKATA 6.8; <= / GUARD FILE. BY ORDER/ , /TRUE COPY/ /) 3 , #