Binit Kumar Jha, Hooghly V. ITO, Ward 2(1), Kolkata, Kolkata

MA 59/KOL/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5721 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-07-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 20-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARINDAM BHATTACHARJ EE JCITSR
• Assessee Lawyers: K M ROY; ANINDYA SEAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH : KOLKATA [BEFORE HONBLE SRI N.V.VASUDEVAN, JM & SHRI WASE EM AHMED, AM] M.A.NO.59/KOL/2017 (A/O I.T.A NO.874/KOL/2015) ASSESSMENT YEAR : 2008-0 9 BINIT KUMAR JHA -VS.- I.T.O., WARD-2(1), HOOGHLY HOOGHLY [PAN : ADEPJ 8652 J] (APPELLANT) (RESPONDENT) FOR THE APPELLANT : SHRI K.M.ROY, CA & SHRI ANINDYA SEAL, ADVOCATE FOR THE RESPONDENT : SHRI.ARINDAM BHATTACHARJ EE, JCIT,SR.DR DATE OF HEARING : 28.07.2017. DATE OF PRONOUNCEMENT : 28.07.2017. ORDER PER N.V.VASUDEVAN, JM THIS IS A MISCELLANEOUS APPLICATION FILED BY THE A SSESSEE U/S 254 (2) OF THE INCOME TAX ACT, 1961 (ACT), PRAYING FOR RECALLING THE ORDER DATED 11.03.2016 PASSED BY THIS TRIBUNAL. 2. IN THIS MISCELLANEOUS APPLICATION IT HAS BEEN POINTED OUT THAT THE ASSESEE COULD NOT APPEAR ON 11.03.2016 WHEN THE APPEAL WAS CALLED FOR HEARING BECAUSE HE MET WITH AN ACCIDENT . AN AFFIDAVIT TO THIS EFFECT HAS ALSO BEE N FILED BY THE ASSESSEE. . ACCEPTING THE STAND TAKEN BY THE ASSESSEE IN THE MISCELLANEOUS AP PLICATION WE RECALL THE ORDER DATED 11.03.2016. THE APPEAL OF THE ASSESSEE IS DIRECTE D TO BE FIXED FOR HEARING ON 14.09.2017.. THE DATE OF HEARING WAS ANNOUNCED IN T HE OPEN COURT AND HENCE NO SEPARATE NOTICE OF HEARING WILL BE SENT TO THE PAR TIES. 2 M.A.NO.59/KOL/2017 BINIT KUMAR JHA A.YR..2008-09 2 3. IN THE RESULT THE MISCELLANEOUS APPLICATION OF THE ASSESEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON 28.07.2017. SD/- SD/- [WASEEM AHMED] [ N.V.VASUDEVAN ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 28.07.2017. [RG PS] COPY OF THE ORDER FORWARDED TO: 1. SHRI BINIT KUMAR JHA, BOINCHEE, G.T.ROAD, DIST. HOOGHLY, WB, PIN-712134. 2. I.T.O., WARD-2(1), HOOGHLY. 3. CIT(A)-XXXVI, KOLKATA. 4. CIT-XX, KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PR IVATE SECRETARY HEAD OF OFFICE/D.D.O., I.T.A.T., KOLKATA BENCHE S