Sri Asesh Kumar Jana, Paschim Medinipur V. ITO, Ward - 1(2), Midnapur, Paschim Medinipur

MA 56/KOL/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6917 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-07-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2004-2005
• Appeal Filed On: 23-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SOURAV KUMAR
• Assessee Lawyers: N O N E

Judgement Text

, D , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: KOL KATA () BEFORE . . , /AND . $ , ) [BEFORE SHRI A. T. VARKEY, JM & DR. A. L. SAINI, A M] M.A NOS. 56 & 57/KOL/2018 / ASSESSMENT YEAR: 2004-05 SHRI ASESH KUMAR JANA (PAN: AELPJ 1577 Q) VS. INCOME-TAX OFFICER, WD-1(2), MIDNAPORE. ( * /APPELLANT ) ( +,* / RESPONDENT ) DATE OF HEARING 13.07.2018 DATE OF PRONOUNCEMENT 25 .07.2018 FOR THE APPELLANT/ * N O N E FOR THE RESPONDENT/ +,* SHRI SOURAV KUMAR, ADDL. CIT, SR. DR / ORDER PER DR. A. L. SAINI, AM BY WAY OF CAPTIONED APPLICATION, THE ASSESSEE HAS S OUGHT TO POINT OUT THAT A MISTAKE APPARENT FROM RECORD WITHIN THE MEANING OF SECTION 254(2) OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT) HAS CREPT IN THE ORD ER OF THE TRIBUNAL DATED 15.09.2017. 2. THE CASE OF THE ASSESSEE IN THIS MISCELLANEO US APPLICATION IS THAT THE ASSESSEE COULD NOT APPEAR BEFORE THE TRIBUNAL ON THE DATE OF HEARI NG ON 04.09.2017 DUE TO ILLNESS OF HIS WIFE. THE COUNSEL FOR THE ASSESSEE HAS REITERATED T HE FACTS AS STATED IN THE MISCELLANEOUS APPLICATION. 3. WE HAVE PERUSED OUR LOG BOOK FOR HEARING DATED 0 4.09.2017 AND WE FIND THAT THE FACTS NARRATED IN THE SAID MISCELLANEOUS APPLICATIO N ARE CORRECT. WE FIND THAT ASSESSEE HAS BEEN ABLE TO SHOW SUFFICIENT CAUSE FOR NON-APPEARAN CE ON 04.09.2017 AND THEREFORE, THE EX-PARTE ORDER OF THE TRIBUNAL SHOULD BE RECALLED. 2 SHRI ASESH KUMAR JANA M.A NOS. 56 & 57/KOL/2018 ASSESSMENT YEAR: 2004-05 4. ACCORDINGLY, WE RECALL THE ORDER DATED 04.09.201 7 AND ALSO DIRECT THE REGISTRY TO FIX THE MATTER FOR HEARING IN DUE COURSE. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS OF THE ASSESSEE ARE ALLOWED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 25/07/201 8 . SD/- SD/- (A. T. VARKEY) (A. L. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 25/07/2018 PRONOUNCED ON 25/7/2018 RS (SR. PS.) SD/- SATBEER SINGH GODARA (JM) COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT SHRI ASESH KUMAR JANA, C/O SHRI RATAN K UMAR GUHA, ADVOCATE, KHUDIRAM NAGAR, PASCHIM MIDNAPORE, PIN-72 1 101 2 RESPONDENT ITO, WARD-1(2), MIDNAPORE. 3 . THE CIT(A)- KOLKATA 4. 5. CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA //TRUE COPY// BY ORDER SENIOR PRIVATE SECRETARY, HEAD OF OFFICE/D.D.O, I.T.A.T, KOLKATA BENCHES, KOLKATA .