Arun Kar, Asansol V. ACIT, Cir-2, Asansol, Asansol

MA 56/KOL/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9456 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-10-2012
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: 2002-2003
• Appeal Filed On: 07-05-2012
• Court: TRIBUNAL
• Department Lawyers: D J MEHTASR
• Assessee Lawyers: HIMADRI MUKHERJEE

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL, BEN CH C, KOLKATA () BEFORE . .. . . .. . , SHRI C.D.RAO, ACCOUNTANT MEMBER ! ! ! ! /AND ''# $%, & SHRI GEORGE MATHAN, JUDICIAL MEMBER !' !' !' !' / M.A.NO.56/KOL/2012 A/O ITA NO . 588/KOL/2010 &%( )*/ ASSESSMENT YEAR : 2002-03 ($, / APPELLANT ) SRI ARUN KAR, PROP. M/S. HI TECH. ENGINEERING, ASANSOL (PAN: AESPK 3949 N) - % - - VERSUS - . (./$,/ RESPONDENT ) A.C.I.T., CIRCLE-2, ASANSOL. $, 0 1 / FOR THE APPELLANT: SHRI HIMADRI MUKHERJEE, ADVOCATE ./$, 0 1 / FOR THE RESPONDENT: SHRI D.J.MEHTA,SR.DR 2%3 0 /DATE OF HEARING : 19.10.2012 4) 0 /DATE OF PRONOUNCEMENT : 19.10.2012. 5 / ORDER ( (( ( . .. . . .. . ) )) ), , , , PER SHRI C.D.RAO, AM THE ABOVE MISCELLANEOUS APPLICATION HAS BEEN FILED BY ASSESSEE TO RECALL THE ORDER OF TRIBUNAL DATED 04.04.2012 VIDE ITA NO.588/ KOL/2010 PERTAINING TO A.YR. 2002-03. 2. BY THIS MISCELLANEOUS APPLICATION THE ASSESSEE H AS FILED AN AFFIDAVIT TO THE EFFECT THAT 4) THAT THE SAID APPEAL WAS FIXED BEFORE THE HONBL E BENCH ON VARIOUS DATES AND I HAVE APPEARED BEFORE THE BECH ON ALL THE DATES OF HEARIN G EXCEPT THE ON THE LAST DATE FIXED ON 26TH MARCH, 2012. 2 5) THAT AS FAR AS I CAN REMEMBER, IN COURSE OF HEAR ING ON 18/08/2011, THE HONBLE BENCH HAS ASKED THE DEPARTMENTAL AUTHORITIES TO PRO DUCE THE RECORDS OF THE LD. COMMISSIONER APPEALS AND ADJOURNED THE CASE TO 28TH OCTOBER, 2011. 6) THAT AS PER MY RECORDS AND NOTINGS IN MY PERSONA L DIARY ,THE BENCH DID NOT FUNCTION ON THE STIPULATED DATE ON 28TH OCTOBER, 20 12. 7) THAT THEREAFTER, I HAVE NOT RECEIVED ANY COMMUNI CATION FROM THE OFFICE OF THE TRIBUNAL REGARDING THE CASE SUPPOSED TO HAVE BEEN F IXED FOR HEARING ON 26TH MARCH, 2012, NOR DID I RECEIVE ANY NOTICE OF REFIXATION OF HEARING. 8) THAT I WAS TOTALLY UNAWARE . REGARDING THE DATE OF HEARING AND I WAS ABSOLUTELY IN THE DARK REGARDING THE DATE OF REFIXATION OF HEARING ON 26/03/2012, SO I COULD NOT CAUSE A REPRESENTATION BEFORE THE HONBLE COURT ON THE AP PROPRIATE DATE OF HEARING AT KOLKATA. 9) THAT I WAS PREVENTED BY SUFFICIENT CAUSE FROM AP PEARING ON THE STIPULATED DATE OF HEARING - RESULTING IN AN EXPARTE ORDER , AND I HAV E BEEN PREJUDICED AND IRREPARABLE DAMAGE HAS BEEN CAUSED TO ME. 2.1. KEEPING IN VIEW OF THE ABOVE THE LD. COUNSEL A PPEARING ON BEHALF OF ASSESSEE REQUESTED TO RECALL THE ORDER OF TRIBUNAL DATED 04. 04.2012. 3. ON THE OTHER HAND, THE LD. DR APPEARING ON BEHAL F OF REVENUE DID NOT OBJECT FOR THE SAID REQUEST OF THE LD. COUNSEL FOR ASSESSE E. 4. AFTER HEARING THE RIVAL SUBMISSIONS AND ON CAREF UL PERUSAL OF MATERIALS AVAILABLE ON RECORD, WE CONSIDER IT FIT TO RECALL T HE EXPARTE ORDER PASSED BY THIS TRIBUNAL DATED 04.04.2012 AND DIRECT THE REGISTRY T O FIX THE CASE FOR HEARING IN DUE COURSE AND INFORM BOTH THE PARTIES ACCORDINGLY. 5. IN THE RESULT THE MISCELLANEOUS APPLICATION FILE D BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 19.10.2012. SD/- SD/- ''# $% ''# $% ''# $% ''# $%, , , , & & & & GEORGE MATHAN, JUDICIAL MEMBER . .. . . .. . , , , , , C.D.RAO, ACCOUNTANT MEMBER. ( (( ( ) )) ) DATE: 19.10.2012. R.G.(.P.S.) 3 5 0 .&&6 76)8- COPY OF THE ORDER FORWARDED TO: 1. ARUN KAR, PROP. M/S.HI TECH-ENGINEERING, DUTTA BAGA N, SEN RALEIGH ROAD, ASANSOL. 2 A.C.I.T., CIRCLE-2, ASANSOL. 3. THE CIT-ASANSOL 4. THE CIT(A)-A SANSOL. 5. DR, KOLKATA BENCHES, KOLKATA /6 .&/ TRUE COPY, 5%2/ BY ORDER, DEPUTY /ASST. REGISTRAR , ITAT, KOLKATA BENCHES