Sankar Sarkar, Kolkata V. ACIT Circle - 26, Kolkata, Kolkata

MA 44/KOL/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6599 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-05-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 16-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S DASGUPTA
• Assessee Lawyers: K M ROY

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : KOLKATA [BEFORE HONBLE SRI A.T.VARKEY, JM & SHRI M.BALAG ANESH, AM] M.A.NO.44/KOL/2018 (A/O I.T.A NO.992/KOL/2017) ASSESSMENT YEAR : 2013-14 SANKAR SARKAR -VS.- A.C.I.T., CIRCLE-26, KOLKATA KOLKATA [PAN : AKLPS 7841 N] (APPELLANT) (RESPONDENT) FOR THE APPELLANT : SHRI K.M.ROY, FCA FOR THE RESPONDENT : SHRI.S.DASGUPTA, ADDL. C IT DATE OF HEARING : 11.05.2018. DATE OF PRONOUNCEMENT : 11.05.2018. ORDER PER M.BALAGANESH, AM BY VIRTUE OF THIS MISCELLANEOUS APPLICATION THE AS SESSEE SEEKS TO RECALL THE ORDER PASSED BY THIS TRIBUNAL IN ITA NO.992/KOL/201 7 DATED 21.02.2018 DISMISSING THE APPEAL OF THE ASSESEE FOR NON PROSECUTION. 2. THE APPEAL WAS LISTED FOR HEARING ON 21.02.2 018. NONE APPEARED ON BEHALF OF THE ASSESSEE ON 21.02.2018 WHEN THE CASE WAS CALLED FOR HEARING. THE TRIBUNAL THEREFORE DISMISSED THE APPEAL OF THE ASSESSEE FOR NON PROSEC UTION. IN THIS MISCELLANEOUS APPLICATION THE ASSESSEE HAS SUBMITTED THAT SHRI K. M.ROY, FCA WHO IS THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE HAD TO TRAVEL TO ITA T GUWAHATI BENCH TO ATTEND THE HEARING FIXED ON THE SAME DATE I.E. 21.02.2018. IT IS STATED THAT AN ADJOURNMENT APPLICATION WAS ALSO FILED ON 20.02.2018 AND THE DA TE WAS WRONGLY MENTIONED AS 22.02.2018 IN THE ADJOURNMENT APPLICATION. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND WE ARE S ATISFIED THAT NON APPEARANCE OF THE ASSESSEE ON 21.02.2018 WHEN THE APPEAL WAS CALL ED FOR HEARING, WAS DUE TO 2 M.A.NO.44/KOL/2018 (A/O ITA NO.992/KOL/2017) SANKAR SARLKAR A.YR..2013-14 2 REASONABLE AND SUFFICIENT CAUSE. HENCE THE ORDER D ATED 21.02.2018 IS RECALLED. THE REGISTRY IS DIRECTED TO FIX THE CASE FOR HEARING IN DUE COURSE. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON 11.05.2018. SD/- SD/- [A.T.VARKEY] [ M.BALAGANESH ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 11.05.2018. [RG SR.PS] COPY OF THE ORDER FORWARDED TO: 1.SANKAR SARKAR, NANDAN COLONY, RAKHAL GHOSH ROAD, RAJPUR, KOL-700149. 2. A.C.I.T., CICLE-26, KOLKATA. 3. CIT(A)-7, KOLKATA 4. C.I.T.- 9, KOLKAT A. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PR IVATE SECRETARY HEAD OF OFFICE/D.D.O., I.T.A.T., KOLKATA BENCHE S