B.N. Brothers, Howrah V. DCIT, Circle - 48, Kolkata, Kolkata

MA 4/KOL/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6175 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-03-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2005-2006
• Appeal Filed On: 25-01-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : KOLKATA ( ) . . , , . . , , ) [BEFORE HONBLE SRI B.R.MITTAL, JM & HONBLE SRI C.D. RAO, AM] M.A. NO. 04/KOL./2011 ( ! ! ! ! / IN I.T.A NO. 1461/KOL/2010) '# '# '# '# $% $% $% $% / ASSESSMENT YEAR : 2005-06 B.N. BROTHERS, HOWRAH - VS- DE PUTY COMMISSIONER OF (PAN:AACFB 7439 G) INCOME-TAX,CIRCLE-48, KOLKATA (APPLICANT ) (RESPONDENT ) FOR THE APPLICANT : SHRI S. KUMAR, A.R . FOR THE RESPOND ENT : SHRI P. KOLHE, D.R. & & & & / ORDER PER SHRI B. R. MITTAL, JUDICIAL MEMBER/ . . , :- BY THIS MISCELLANEOUS APPLICATION UNDER SECTION 25 4(2) OF THE INCOME TAX ACT, THE ASSESSEE HAS PRAYED TO RE-CALL THE EX-PARTE ORDER P ASSED BY THE TRIBUNAL DATED 09.12.2010 IN ITA NO. 1461/KOL./2010 FOR ASSESSMENT YEAR 2005-06. THE ASSESSEE HAS STATED THAT THE LD. AUTHORIZED REPRESENTATIVE COULD NOT ATTEND THE CASE ON THE DATE FIXED FOR AS HE WAS NOT WELL. THE ASSESEE HAS ALSO FILED AN AFFIDAVIT OF THE REPR ESENTATIVE TO SUBSTANTIATE HIS ABOVE SUBMISSION. 2. AT THE TIME OF HEARING, THE LD. AUTHORIZED REPRE SENTATIVE OF THE ASSESSEE REITERATED THE ABOVE FACTS. THE LD. DEPARTMENTAL REPRESENTATIVE DI D NOT DISPUTE THE SUBMISSION OF THE LD. A.R. 3. CONSIDERING THE CONTENTS OF THE APPLICATION FILE D BY THE ASSESSEE AND THE SUBMISSIONS OF THE LD. REPRESENTATIVES OF THE PARTIES, WE ARE SATI SFIED THAT THE NON-APPEARANCE ON BEHALF OF THE ASSESSEE ON THE DATE FIXED FOR WAS DUE TO A REASONA BLE CAUSE. HENCE, WE, IN THE INTEREST OF JUSTICE, RE-CALL OUR EX-PARTE ORDER DATED 09.12.201 0 AND DIRECT THE REGISTRY TO FIX THE APPEAL M.A. NO. 04-KOL.-2011 (IN ITA NO.1461/KOL./2010) 2 BEFORE B BENCH ON 21.06.2011 . THE ABOVE DATE WAS FIXED IN THE OPEN COURT AND HE NCE, IT WAS MADE CLEAR THAT NO NOTICE WILL BE SENT FIXING T HE DATE OF HEARING OF APPEAL. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 18.03. 2011. SD/- SD/- [C.D. RAO / . . ,] [ B.R. MITTAL / . . ] ACCOUNTANT MEMBER/ JUDICIAL MEMBER/ DATED : 18/ 03/ 2011 COPY OF THE ORDER FORWARDED TO: 1. B.N. BROTHERS, 44 & 45, KINGS ROAD, HOWRAH 711 10 1 2 DCIT, CIRCLE-48, KOLKATA 3. CIT(A)- ,KOLKATA 4. CIT, KOLKATA- 5. DR, KOLKATA BENCHES, KOLKATA (TRUE COPY) BY ORDER ASSISTANT REGISTRAR, I.T.A.T., KOLKATA LAHA, SR. P.S.