Smt. Brij Lata Gupta, Kolkata V. ITO, Ward - 34(1), Kolkata, Kolkata

MA 40/KOL/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6598 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-05-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 12-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA C BENCH, KOLKATA [BEFORE SRI J. SUDHAKAR REDDY, A CCOUNTANT M EMBER & SRI ABY T. VARKEY , JUDICIAL MEMBER ] M.A. NO. 40 /KOL/2017 A/O I.T.A. NO . 1639 /KOL/201 7 ASSESSMENT YEAR: 2013 - 14 SMT. BRIJ LATA GUPTA ......APPELLANT FE - 249, SALT LAKE CITY SECTOR III KOLKATA 700 106 [PAN : ADOPG 5085 E ] INCOME TAX OFFICER, WARD 34(1), KOLKATA.. ......RESPONDENT AAYKAR BHAWAN (POORVA) EM BYPASS 110, SHANTIPALLY KOLKATA 700 107 APPEARANCES BY: SHRI SIDDHARTHA AGARWAL, A DVOCATE , APPEARED ON BEHALF OF THE ASSESSEE. SHRI SALLONG YADEN , ADDL. CIT, APPEARING ON BEHALF OF THE REVENUE DATE OF CONCLUDING THE HEARING : MAY 18 TH , 201 8 DATE OF PRONOUNCING THE ORDER : MAY 25 TH , 201 8 O R D E R PER J. SUDHAKAR REDDY : - BY THIS MISCELLANEOUS APPLICATION THE ASSESSEE SEEKS RECALL OF TH E EX PARTE ORDER OF THE TRIBUNAL DATED 31 /10/2017, ON THE GROUND THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FROM APPEARING BEFORE THE BENCH ON THE DATE OF HEARING. REASONS FOR ABSENCE HAVE BEEN EXPLAINED. AFTER GOING T HROUGH THE SAME, WE ARE CONVINCED THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FROM APPEARING BEFORE THIS BENCH ON THE DATE OF HEARING. 2. IN VIEW OF THE ABOVE DISCUSSION, WE RECALL THE IMPUGNED ORDER OF THE ITAT DATED 31 /10/2017. THE REGISTRY IS DIRECTED TO POST THE CASE FOR FRESH HEARING ON 2 ND JULY , 2018, FOR DISPOSAL ON MERITS. AS THIS DATE HAS BEEN PRONOUNCED IN THE OPEN COURT NO SEPARATE NOTICE OF HEARING SHALL BE ISSUED TO EITHER PARTY. 2 M.A. NO. 40/KOL/2017 A/O I.T.A. NO. 1639/KOL/2017 ASSESSMENT YEAR: 2013 - 14 SMT. BRIJ LATA GUPTA 3. IN THE RESULT THIS MISCELLANEOUS APPLICATION IS ALLOWED. KOLKATA, THE 25 TH DAY OF M AY , 201 8 . SD/ - SD/ - [ ABY T. VARKEY ] [ J. SUDHAKAR REDDY ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 25 . 0 5 .201 8 {SC SPS} COPY OF THE ORDER FORWARDED TO: 1 . SMT. BRIJ LATA GUPTA FE - 249, SALT LAKE CITY SECTOR III KOLKATA 700 106 2. INCOME TAX OFFICER, WARD 34(1), KOLKATA AAYKAR BHAWAN (POORVA) EM BYPASS 110, SHANTIPALLY KOLKATA 700 107 3. CIT(A) - 4. CIT - , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY HEAD OF OFFICE/ D.D.O. ITAT, KOLKATA BENCHES 3 M.A. NO. 40/KOL/2017 A/O I.T.A. NO. 1639/KOL/2017 ASSESSMENT YEAR: 2013 - 14 SMT. BRIJ LATA GUPTA