M/s B.D.Enterprise, Kolkata V. ITO,Ward-33(2), Kolkata, Kolkata

MA 48/KOL/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9413 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-10-2012
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: 2001-2002
• Appeal Filed On: 27-04-2012
• Court: TRIBUNAL
• Department Lawyers: K N JANA
• Assessee Lawyers: D CHAKRABORTY
• Keywords: Reasonable cause

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL, BEN CH C, KOLKATA () BEFORE , , , , . .. . . .. . , ,, , SHRI C.D.RAO, ACCOUNTANT MEMBER ! ! ! ! /AND ''# $% ''# $% ''# $% ''# $%, , , , & & & & SHRI GEORGE MATHAN, JUDICIAL MEMBER !' !' !' !' / M.A.NO.48/KOL/2012 A/O ITA NO . 1756/KOL/2010 &%( )*/ ASSESSMENT YEAR : 2001-02 ($, / APPELLANT ) M/S.B.D.ENTERPRISE, KOLKATA (PAN: AADFB 4920 F ) - % - - VERSUS - . (./$,/ RESPONDENT ) I.T.O., WARD-33(2), KOLKATA. $, 0 1 / FOR THE APPELLANT: SHRI D.CHAKRABORTY ./$, 0 1 / FOR THE RESPONDENT: SHRI K.N.JANA 2%3 0 /DATE OF HEARING : 05.10.2012 4) 0 /DATE OF PRONOUNCEMENT :.05.10.2012. 5 / ORDER ( (( ( . .. . . .. . ) )) ), , , , PER SHRI C.D.RAO, AM THE ABOVE MISCELLANEOUS APPLICATION HAS BEEN FILED BY ASSESSEE ARISING OUT OF THE ORDER OF TRIBUNAL DATED 22.03.2012 VIDE ITA NO. 1756/KOL/2010 PERTAINING TO A.YR. 2001-02.. 2. BY THIS MISCELLANEOUS APPLICATION THE ASSESSEE H AS FILED AN AFFIDAVIT TO THE EFFECT THAT 4.NON-COMPLIANCE ON THE HEARING DATE WAS RAISED DU E TO SERIOUS ILLNESS OF OUR ADVOCATE MR.M.PAL. 5. THAT WE HAD NO INTENTION TO AVOID THE DATE OF HE ARING BECAUSE WE HAVE PREFERRED THE APPEAL BEFORE YOUR HONOUR FOR SUITABLE RELIEF. 2 BASED ON THE ABOVE SUBMISSION HE REQUESTED TO RECAL L THE EX-PARTE ORDER PASSED BY THE TRIBUNAL. 3. ON THE OTHER HAND, THE LD. DR APPEARING ON BEHA LF OF THE REVENUE HAS NOT OBJECTED FOR THE SAID REQUEST OF THE LD. AR. 4. AFTER HEARING THE RIVAL SUBMISSIONS AND ON CARE FUL PERUSAL OF MATERIALS AVAILABLE ON RECORD, KEEPING VIEW OF THE FACT THAT THE LD.AR WAS SERIOUSLY ILL AND COULD NOT ATTEND THE HEARING ON THE SPECIFIED DATE. WE CO NSIDER IT A REASONABLE CAUSE TO RECALL THE ORDER OF THIS TRIBUNAL DATED 22.03.2012. THEREF ORE WE RECALL OUR ORDER DATED 22.03.2012 AND THE REGISTRY IS DIRECTED TO FIX THE SAME IN DUE COURSE FOR FRESH HEARING AND ACCORDINGLY INFORM BOTH THE PARTIES. 5. IN THE RESULT THE MISCELLANEOUS APPLICATION OF A SSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 05.10.2012. SD/- SD/- ''# $% ''# $% ''# $% ''# $%, , , , & & & & GEORGE MATHAN, JUDICIAL MEMBER . .. . . .. . , , , , , C.D.RAO, ACCOUNTANT MEMBER. ( (( ( ) )) ) DATE: 05.10.2012. 5 0 .&&6 76)8- COPY OF THE ORDER FORWARDED TO: 1. M/S.B.D.ENTERPRISE, 118A, SARAT GHOSH GARDEN ROAD, KOLKATA-700031. 2 I.T.O., WARD-33(2), KOLKATA 3. CIT XI, KOLKATA 4. CIT(A)-XX, KOLKATA . 5. CIT(DR), KOLKATA BENCHES, KOLKATA. /6 .&/ TRUE COPY, 5%2/ BY ORDER, DEPUTY /ASST. REGISTRAR , ITAT, KOLKATA BENCHES R.G.(.P.S.)