Dr. Saumabha Dasgupta, Kolkata V. ITO, Ward - 55(3), Kolkata, Kolkata

MA 44/KOL/2019

• Counselvise Citation: [2019] 111 COUNSELVISE.COM (IT) 2869 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 26-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

1 MA NO. 44/KOL/2019 DR. SAUMABHA DASGUP TA, AY- 2009-10 , A , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KOL KATA ( ) . . , . . ! , ' #$ ) [BEFORE SHRI P.M. JAGTAP, VICE PRESIDENT & SHRI A. T. VARKEY, JM] MA NO. 44/KOL/2019 IN I.T.A. NO. 2059/KOL/2017 ASSESSMENT YEAR: 2009-10 DR. SAUMABHA DASGUPTA (PAN: ADPPD5641L) VS. INCOME-TAX OFFICER, WARD-55(3) & 22(3), KOLKATA. APPLICANT RESPONDENT DATE OF HEARING 12.04.2019 DATE OF PRONOUNCEMENT 12.04.2019 FOR THE APPLICANT SHRI K. M. RAI, FCA FOR THE RESPONDENT SHRI SHANKAR HALDER, JCIT, SR. D R ORDER PER SHRI A.T.VARKEY, JM THIS MISC. APPLICATION HAS BEEN FILED BY THE ASSESS EE AGAINST THE EX PARTE ORDER PASSED BY THE TRIBUNAL DATED 10.01.2019 IN ITA NO. 2059/KOL/2017 FOR AY 2009-10. 2. AT THE OUTSET ITSELF, WE NOTE THAT THIS IS AN EX PARTE ORDER PASSED BY THE TRIBUNAL IN THIS MATTER ON 10.01.2019. AT THE TIME OF HEARING, LD. AR FOR THE ASSESSEE SUBMITTED THAT ON THE DATE OF HEARING THE LD. AR OF THE ASSESSEE C OULD NOT APPEAR BEFORE THE BENCH SINCE THE ASSESSEE HAD NOT BEEN SERVED ANY NOTICE OF HEAR ING. THEREFORE, HE PRAYED BEFORE THE BENCH TO RECALL THE TRIBUNALS ORDER PASSED EX PART E ON 10.01.2019 FOR HEARING ON MERITS. SINCE THERE IS REASONABLE CAUSE FOR THE LD. AR OF T HE ASSESSEE NOT TO APPEAR BEFORE US ON THE DATE FIXED FOR HEARING, WE ARE INCLINED TO RECA LL OUR ORDER PASSED ON 10.01.2019 DISMISSING THE APPEAL FOR NON APPEARANCE OF THE LD. AR OF THE ASSESSEE. REGISTRY IS 2 MA NO. 44/KOL/2019 DR. SAUMABHA DASGUP TA, AY- 2009-10 DIRECTED TO FIX THE APPEAL ON 06.06.2019. NO NOTIC E IS REQUIRED TO BE SERVED AS THE DATE OF HEARING IS PRONOUNCED IN THE OPEN COURT. 3. IN THE RESULT, MISC. APPLICATION OF ASSESSEE IS ALLOWED. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- (P. M. JAGTAP) (ABY. T. VARKEY) VICE PRESIDENT JUDICIAL MEMBER DATED : 12 TH APRIL, 2019 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT DR. SAUMABHA DASGUPTA, 197, JANAKINA TH BOSE ROAD, PURBAYAN, P.O. SUBHASGRAM, KOLKATA-700147 2 RESPONDENT ITO,WARD-55(3) & 22(3), KOLKATA. 3. 4. CIT(A)-6, KOLKATA (SENT THROUGH E-MAIL) CIT- , KOLKATA. 5. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR