Usha Narayanan, Kolkata V. DCIT-Circle-54, Kolkata, Kolkata

MA 60/KOL/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 1282 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-12-2013
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: 2006-2007
• Appeal Filed On: 27-09-2013
• Court: TRIBUNAL
• Department Lawyers: P DAM KANUNJNA
• Assessee Lawyers: AVRA MAZUMDAR
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEN CH C, KOLKATA [BEFORE HONBLE SRI R.C.SHARMA, AM & HONBLE SRI G EORGE MATHAN, JM] M.A.NO.60/KOL/2013 A/O ITA NO.703/KOL/2013 ASSESSMENT YEAR : 2006-07 ( APPELLANT ) (RESPONDENT) USHA A.NARAYANAN -VS- . D.C.I.T., CIRCLE-54, KOLKATA KOLKATA (PAN ABSPN 6530 H) FOR THE APPELLANT: SHRI AVRA MAZUMDAR, ADVOCATE FOR THE RESPONDENT: SHRI P.DAM KANUNJNA, JCIT, SR.DR DATE OF HEARING : 06.12.2013 DATE OF PRONOUNCEMENT : 06. 12.2013. ORDER PER SHRI GEORGE MATHAN, JM THIS IS A MISCELLANEOUS APPLICATION FILED BY THE A SSESSEE AGAINST ORDER OF THE CO-ORDINATE BENCH OF THIS TRIBUNAL IN ITA NO.703/KO L/2013 DATED 25.03.2013 . 2. IT WAS THE SUBMISSION BY THE LD. AR THAT THE APP EAL HAS BEEN DISPOSED OF EXPARTE. IT WAS THE SUBMISSION THAT THE ASSESSEE MA Y BE GRANTED AN OPPORTUNITY OF BEING HEARD IN VIEW OF THE PROVISION OF RULE 24 OF ITAT RULES, 1963. IT WAS THE SUBMISSION THAT WHEN THE NOTICE OF HEARING WAS SENT THE ASSESSEE WAS NOT IN STATION CONSEQUENTLY SHE WAS UNABLE TO COMMUNICATE THE DATE OF HEARING TO HER COUNSEL. IT WAS THE SUBMISSION THAT ORDER OF THIS TRIBUNAL MAY BE RECALLED. 3. IN REPLY THE LD. DR SUBMITTED THAT NO SUFFICIENT CAUSE HAS BEEN SHOWN 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. WE HAV E PERUSED THE PETITION FILED AS ALSO THE SUBMISSIONS MADE. WE FIND THAT THE ASSE SSEE HAS SHOWN SUFFICIENT CAUSE FOR NON APPEARANCE ON THE DATE OF HEARING. IN THE CIRCU MSTANCES IN VIEW OF RULE 24 OF ITAT RULES, 1963 ORDER OF THE TRIBUNAL IN ITA NO.70 3/KOL/2013 DATED 25 TH MARCH, M.A.NO.60/KOL/2013 A/O ITA NO.703/KOL/2013 USHA A.NARAYANAN A.YR.2006-07 2 2013 IS RECALLED AND THE APPEAL IS POSTED FOR HEARI NG ON MERITS ON 30 TH JANUARY, 2014. . SINCE THE SAID DATE HAS BEEN PRONOUNCED 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 06.12.2013. SD/- SD/- [R.C.SHARMA] [ GEORGE MATHAN ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATE: 06.12.2013. R.G.(.P.S.) COPY OF THE ORDER FORWARDED TO: 1. USHA A.NARAYANAN, C/O. LOVELOCK & LEWS, PLOT-Y/14, BLOCK-EP,. SECTOR-V, SALT LAKE CITY, KOLKATA-700091. 2 D.C.I.T., CIRCLE-54, KOLKATA 3. CIT (A)-XXXVI KOLKATA 4. CIT KOLKATA 5. . CIT(DR), KOLKATA. / TRUE COPY, / BY ORDER, DEPUTY /ASST. REGISTRAR , ITAT, KOLKATA BENCHES