Sri Debayan Bhattacharya, Kolkata V. Income Tax Officer-Ward-50(3), Kolkata, Kolkata

MA 63/KOL/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2527 (ITAT-KOLKATA)
• Duration Of Justice: 11 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-10-2014
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: 2006-2007
• Appeal Filed On: 11-11-2013
• Court: TRIBUNAL
• Department Lawyers: S S ALAM
• Assessee Lawyers: V K GOEL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH C , KOLKATA [BEFORE HONBLE SRI MAHAVIR SINGH, JM & HONBLE SRI SHAMIM YAHYA, AM] M.A.NO.63/KOL/2013 A/O ITA NO.493/KOL/2010 ASSESSMENT YEAR : 2006-07 ( APPELLANT ) (RESPONDENT) SHRI DEBAYAN BHATTACHARYA -VERSUS- I.T.O., WARD-50(3), KOLKATA KOLKATA (PAN: AAJPB 2128 D)) FOR THE APPELLANT: SHRI V.K.GOEL, FOR THE RESPONDENT: SHRI S.S.ALAM, JCIT, SR.DR DATE OF HEARING : 17.10.2014. DATE OF PRONOUNCEMENT : 17.10.2014. ORDER PER SHRI SHAMIM YAHYA, AM THIS MISCELLANEOUS APPLICATION FILED BY THE ASSESSE E IS AGAINST THE ORDER OF THIS TRIBUNAL IN ITA NO.493/KOL/2010 VIDE ORDER DATED 02 .06.2010 FOR A.YR.2006-07. 2. THE AFORESAID APPEAL WAS DISMISSED BY THIS TRIB UNAL ON THE GROUND THAT NOBODY HAD APPEARED ON THE DATE OF HEARING AND ALSO NO ADJ OURNMENT PETITION WAS FILED. NOW THE ASSESSEE HAS FILED A MISCELLANEOUS PETITION URG ING THAT THE ASSESSEE HAS NOT RECEIVED THE NOTICE OF HEARING SO NONE APPEARED ON THE DATE OF HEARING. IT HAS BEEN CLAIMED THAT THE ASSESSEE HAD BEEN SERIOUSLY ILL DU RING THE CONCERNED PERIOD. IT HAS BEEN PRAYED THAT THE ASSESSEES FAILURE TO MAKE COM PLIANCE WAS NOT INTENTIONAL BUT WAS DUE TO CIRCUMSTANCES BEYOND CONTROL OF THE ASSE SSEE. 3. THE LD. DR WAS HEARD. UPON CAREFUL CONSIDERATION WE ARE OF THE OPINION THAT THERE WAS REASONABLE CAUSE FOR ASSESSEES NON APPEA RANCE ON THE DATE OF HEARING. IN THESE CIRCUMSTANCES, WE DEEM IT APPROPRIATE TO RECA LL THE AFORESAID ORDER OF THE TRIBUNAL. ACCORDINGLY THE REGISTRY IS DIRECTED TO F IX THIS CASE FOR HEARING IN THE NORMAL COURSE. M.A..NO.63/KOL/2013 IN ITA NO.493/KO L/2010 SRI DEBAYAN BHAT TACHARYA, KOLKATA A.YR.2006-07 2 4. IN THE RESULT THE MISCELLANEOUS APPLICATION FILE D BY THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 17.10.2014. SD/- SD/- [MAHAVIR SINGH] [ SHAMIM YAHYA ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATE: 17.10.2014. R.G.(.P.S.) COPY OF THE ORDER FORWARDED TO: 1. SHRI DEBAYAN BHATTACHARYA, DB-29, B-4, SECTOR-I, KO LKATA-700064. 2 I.T.O., WARD-50(3), KOLKATA 3 . CIT-(A)-XXXII, KOLKATA 4.C IT-XVII, KOLKATA 5. DR, KOLKATA BENCHES, KOLKATA TRUE COPY, BY ORDER, ASST. REGISTRAR , ITAT, KOLKATA BENCHES