M/s. Wool House, Murshidabad V. ITO, Ward - 1, Murshidabad, Murshidabad

MA 52/KOL/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 7243 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-11-2011
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: 2005-2006
• Appeal Filed On: 31-05-2011
• Court: TRIBUNAL
• Department Lawyers: P P SARKAR
• Assessee Lawyers: SANJIB K DAS SARMA

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL, BEN CH C, KOLKATA () BEFORE , ,, , , SHRI MAHAVIR SINGH, JUDICIAL MEMBER. /AND . .. . ! ! ! !. .. . , '# SHRI C.D.RAO, ACCOUNTANT MEMBER $ $ $ $ / M.A.NO.52/KOL/2011 A/O ITA NO . 1190/KOL/2010 %& '(/ ASSESSMENT YEAR : 2005-06 (*+ / APPELLANT ) M/S.WOOL HOUSE,MURSHIDABAD (PAN: AAAFW 5286 C) - % - - VERSUS - . (-.*+/ RESPONDENT ) I.T.O.WARD-1, MURSHIDABAD *+ / 0 '/ FOR THE APPELLANT: SHRI SANJIB K.DAS SARMA -.*+ / 0 '/ FOR THE RESPONDENT: SHRI P.P.SARKAR 1%2 / !# /DATE OF HEARING : 04.11.2011. 3' / !# /DATE OF PRONOUNCEMENT : 04.11.2011. '4 / ORDER ( (( ( . .. . ! ! ! !. .. . ) )) ), , , , '# PER SHRI C.D.RAO, AM THE ABOVE MISCELLANEOUS APPLICATION HAS BEEN FILED BY ASSESSEE TO RECALL THE ORDER OF THE TRIBUNAL DATED 24.03.2011 VIDE ITA NO. 1190/KOL/2010 WHEREIN THE APPEAL OF ASSESSEE WAS DISMISSED IN LIMINE ON ACCOU NT OF NON-PROSECUTION. 2. AS PER THE ASSESSEES MISCELLANEOUS APPLICATION THE ASSESSEES CONTENTION IS THAT THE APPEAL WAS FIRST FIXED FOR HEARING BEFORE THE TRIBUNAL ON 30.07.2010 AND AGAIN ON 11.06.2010 BUT DUE TO ILLNESS OF THE ADVOC ATE APPEARANCE COULD NOT BE MADE ON THESE DAYS. ON THE NEXT DATE OF HEARING I.E. ON 16.12.2010 THE CONCERNED BENCH DID NOT FUNCTION. SO THE ASSESSEE FIRM DID NOT HAVE ANY SCOPE FOR MAKING APPEARANCE TO REPRESENT THE CASE ON THESE DATES ALSO. THE INTIMAT ION FOR THE NEXT DATE OF HEARING WAS FIXED FOR 24.03.2011 WHICH WAS NOT PROPERLY COMMUNI CATED NEITHER THE ADVOCATE WAS 2 INFORMED ABOUT THE DATE OF HEARING OF THE APPEAL. T HEREFORE THE ASSESSEE REQUESTED TO RECALL THE EXPARTE ORDER AND THE APPEAL OF ASSESSEE MAY BE LISTED FOR HEARING AND DISPOSED ON MERITS. 3. THE LD. DR HAD NO OBJECTION IF THE EXPARTE ORDER IS RECALLED AND THE APPEAL IS DISPOSED ON MERIT AS NO PREJUDICE IS CAUSED TO THE REVENUE BY A DISPOSAL ON MERIT. 4. AFTER HEARING THE RIVAL SUBMISSIONS AND ON CARE FUL PERUSAL OF MATERIAL AVAILABLE ON RECORD WE RECALL OUR ORDER DATED 24/03/2011 AND FIX THE CASE FOR HEARING ON MERIT ON 18/01/2012. SINCE THE SAID DATE HAS BEEN PRONOUN CED IN THE OPEN COURT NO FRESH NOTICE OF HEARING WILL BE SERVED ON EITHER PARTIES. 5. IN THE RESULT THE MISCELLANEOUS APPLICATION OF T HE ASSESSEE IS ALLOWED ORDER PRONOUNCED IN THE OPEN COURT ON 04.11.2011. SD/- SD/- , , , , MAHAVIR SINGH, JUDICIAL MEMBER . .. . ! ! ! !. .. . , , , , '# '# '# '# , C.D.RAO, ACCOUNTANT MEMBER. ( (( (!# !# !# !#) )) ) DATE: 04.11.2011. '4 / -5 6'5'7- COPY OF THE ORDER FORWARDED TO: 1. M/S.WOOL HOUSE, JAIN COLONY, DHULIYAN, MURSHIDABAD. 2 I.T.O., WARD-1, MURSHIDABAD. 3. THE CIT, 4. THE CIT(A)-XXXVI, KOLKATA 5. DR, KOLKATA BENCHES, KOLKATA .5 -/ TRUE COPY, '4%1/ BY ORDER, DEPUTY /ASST. REGISTRAR , ITAT, KOLKATA BENCHES R.G.(.P.S.) 3