Shri Ashoke Das, Kolkata V. ITO, WD-53(3), KOLKATA, Kolkata

MA 48/KOL/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4548 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-06-2016
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 25-04-2016
• Court: TRIBUNAL
• Department Lawyers: MD GHAYAS UDDIN
• Assessee Lawyers: S M SURANA

Judgement Text

M.A. NO. 48/KOL/2016 (IN I.T.A. NO 1073/KOL./2013) ASSESSMENT YEAR: 2005-2006 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA A BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER M.A. NO. 48/KOL/2016 (ARISING OUT OF I.T.A. NO. 1073/KOL/ 2013) ASSESSMENT YEAR: 2005-2006 SHRI ASHOKE DAS,................................... .........................APPLICANT NABAGRAM, PANCHPOTA, KOLKATA-700 152 [PAN : AEXPD 0724 M] -VS.- INCOME TAX OFFICER,................................ ......................RESPONDENT WARD-53(3), KOLKATA APPEARANCES BY: MD. GHAYAS UDDIN, JCIT, SR. D.R., FOR THE DEPARTMENT SHRI S.M. SURANA, ADVOCATE, FOR THE ASSESSEE DATE OF CONCLUDING THE HEARING : JUNE 03, 2016 DATE OF PRONOUNCING THE ORDER : JUNE 03, 2016 O R D E R PER SHRI P.M. JAGTAP :- BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DATED FEBRUARY 24, 2016 P ASSED EX PARTE IN ITA NO. 1073/KOL/2013 ON THE FOLLOWING GROUNDS:- THE AFORESAID APPEAL WAS POSTED FOR HEARING ON 24. 2.2016. HOWEVER, THE NOTICE FIXING THE APPEAL WAS NOT SERVE D ON THE PETITIONER. THE ADDRESS OF THE PETITIONER IS CORREC T ADDRESS AND ALL THE COMMUNICATIONS ARE SERVED ON THE SAID ADDRE SS. IN SUPPORT ONE SUCH ENVELOPE IS ENCLOSED HEREWITH. NOT ONLY THAT THE ORDER OF THE HON'BLE ITAT WAS ALSO SERVED ON TH E SAME ADDRESS. THE PETITIONER HAS ALL THE INTENTIONS TO A PPEAR BEFORE THE IT AT AND PLACE MATERIALS BEFORE THE HON'BLE IT AT IN SUPPORT OF THE APPEAL. THE APPEAL HAS BEEN DECIDED EX PARTE AND AS SUCH HAVE BEEN DISMISSED. 2. WE HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AN D ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. KEEPING IN V IEW THE SUBMISSION M.A. NO. 48/KOL/2016 (IN I.T.A. NO 1073/KOL./2013) ASSESSMENT YEAR: 2005-2006 PAGE 2 OF 2 MADE BY THE ASSESSEE, WHICH IS FURTHER REITERATED B Y HIS LD. COUNSEL AT THE TIME OF HEARING BEFORE US, WE ARE SATISFIED THAT TH ERE WAS SUFFICIENT CAUSE FOR HIS NON-APPEARANCE WHEN THE APPEAL WAS CALLED O N FOR HEARING ON 24.02.2016. WE, THEREFORE, RECALL THE ORDER OF THE TRIBUNAL DATED 24.02.2016 PASSED EX PARTE DISMISSING THE APPEAL OF THE ASSESSEE FOR NON- PROSECUTION. KEEPING IN VIEW THE PROVISO TO RULE 24 OF THE APPELLATE TRIBUNAL RULES, 1963, WE RESTORE THE APPEAL OF THE ASSESSEE AT ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO FIX THE SAME AF RESH FOR HEARING ON 11 TH JULY, 2016 AS ANNOUNCED IN THE OPEN COURT AND TAKEN NOTE OF B Y THE LD. REPRESENTATIVES OF BOTH THE SIDES. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON JUNE 03, 2016 . SD/- SD/- (S.S. VISWANETHRA RAVI) (P.M. JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER KOLKATA, THE 3 RD DAY OF JUNE, 2016 COPIES TO : (1) SHRI ASHOKE DAS, NABAGRAM, PANCHPOTA, KOLKATA-700 152 (2) INCOME TAX OFFICER, WARD-53(3), KOLKATA (3) COMMISSIONER OF INCOME TAX, KOLKATA- , K OLKATA (4) THE DEPARTMENTAL REPRESENTATIVE (5) CIT(APPEALS)-XXXIII, KOLKATA (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.