Shri Rajendra Kumar Rathi, Kolkata V. ITO, Ward - 33(1), KOLKATA, Kolkata

MA 5/KOL/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6278 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-03-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2010-2011
• Appeal Filed On: 09-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: DINESH CHANDRA MODAK

Judgement Text

M.A. NO. 5 /KOL/201 8 (IN I.T.A. NO 862 / KOL ./20 1 6 ) ASSESSMENT YEAR: 20 10 - 20 1 1 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA D BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER M.A. NO. 5 /KOL/201 8 (ARISING OUT OF I.T.A. NO. 862 / KOL / 20 1 6 ) ASSESSMENT Y EAR : 20 10 - 20 1 1 SHRI R AJENDRA KUMAR RATHI,.......... ... ........... .... . .. ...... .. . . . ... ....APP LICA NT 6, PRETORIA STREET, KOLKATA - 700 071 [PAN: A CQPR 5536 C ] - VS. - INCOME TAX OFFICER,.................................. ................ ..............RESPONDENT WARD - 3 3 ( 1 ) , KOLKATA, 10B, MIDDLETON ROW, 3 RD FLOOR, KOLKATA - 700 0 7 1 APPEARANCES BY: SHRI DINESH CHANDRA MODAK, A.R. , FOR THE ASSESSEE SHRI SALLONG YADEN, ADDL. CIT, D.R., FOR THE DEPARTMENT D ATE OF CONCLUDING THE HEARING : MARCH 0 9 , 2 01 8 DATE OF PRONOUNCING THE ORDER : MARCH 09 , 201 8 O R D E R PER SHRI P.M. JAGTAP , A.M. : - BY TH IS MISCELLANEOUS APPLICATION, THE ASSESSE E IS SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DATED DECEM BER 1 4 , 201 7 PASSED EX - PARTE DISMISSING THE APPEAL OF THE ASSESSEE BEING I.T.A. NO. 862 /KOL/201 6 FOR NON - PROSECUTION O N THE FOLLOWING GROUND S : - (1) THAT THE APPELLANT SOUGHT FOR ADJOURNMENT OF HEARING VIDE PETITION DATED 30.10.2017 IN AS MUCH AS HIS LAWYER WAS OUT OF STATION. (2) THAT NO SUBSEQUENT DATE FOR HEARING OF THE APPEAL WAS INTIMATED TO TH E APPELLANT. ON THE CONTRARY, THE APPEAL WAS DISPOSED OF BY YOUR HONOUR ON 14.12.2017. 2. WE HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AND ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. KEEPING IN VIEW THE SUBMISSION MADE AS ABOVE, WE ARE SATISF IED THAT THERE WAS A SUFFICIENT CAUSE FOR NON - APPEARANCE ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING FIXED ON M.A. NO. 5 /KOL/201 8 (IN I.T.A. NO 862 / KOL ./20 1 6 ) ASSESSMENT YEAR: 20 10 - 20 1 1 PAGE 2 OF 2 DECEMBER 14, 201 7 . WE, THEREFORE, RECALL THE EX - PARTE ORDER DATED DECEMBER 1 4 , 201 7 PASSED BY THE TRIBUNAL, KEEPING IN VIEW THE PROVISO TO RU LE 24 OF THE APPELLATE TRIBUNAL RULES, 1963 AND RESTORE THE APPEAL OF THE ASSESSEE AT ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO FIX THE SAME FOR HEARING AFRESH ON 1 2 TH APRIL , 201 8 AS ANNOUNCED IN THE OPEN COURT AND TAKEN NOTE OF BY THE LD. REPRESENT ATIVES OF BOTH THE SIDES. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOW ED. ORDER PRONOUNCED IN THE OPEN COURT ON MARCH 09 , 201 8 . SD/ - SD/ - (S.S. VISWANETHRA RAVI) (P.M. JAGTAP) JUDICIAL MEMBER AC COUNTANT MEMBER KOLKATA , THE 9 TH D AY OF MARCH , 201 8 COPIES TO : (1) SHRI RAJENDRA KUMAR RATHI, 6, PRETORIA STREET, KOLKATA - 700 071 (2) INCOME TAX OFFICER, WARD - 33(1), KOLKATA, 10B, MIDDLETON ROW, 3 RD FLOOR, KOLKATA - 700 071 (3) COMMISSIONER OF INCOME TAX (APPEALS) - 9 , KOLKATA, (4) COMMISSIONER OF INCOME TAX - , ( 5 ) THE DEPARTMENTAL REPRESENTATIVE ( 6 ) GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY, HEAD OF OFFICE/DDO, INCOME TAX APPELLATE TRIBUNAL , KOLKATA B ENCHES, KOLKATA LAHA/SR. P.S .