Arabinda Debnath, V. ITO, WD-49(1), KOLKATA, Kolkata

MA 65/KOL/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3690 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-11-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 07-07-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

M.A. NO. 65 /KOL/2015 (IN I.T.A. NO. 2445/KOL./2013) ASSESSMENT YEAR: 2008-2009 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA C BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER M.A. NO. 65/KOL/2015 (ARISING OUT OF I.T.A. NO. 2445/KOL/ 2013) ASSESSMENT YEAR : 2008-2009 ARABINDA DEBNATH,.................................. ...........................APPLICANT NOHATA, GOPALNAGOR, BONGAON, 24-PARGANAS (NORTH) PIN-743 290 [PAN : ADOPD 1357 Q] -VS.- INCOME TAX OFFICER,................................ ............................RESPONDENT WARD-49(1), KOLKATA, UTTARAPAN, MANICKTOLA HOUSING COMPLEX, KOLKATA-700 054 APPEARANCES BY: SHRI SUNIL SURANA, FCA, FOR THE APPLICANT SMT. RANU BISWAS, JCIT, SR. D.R., FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : NOVEMBER 06, 2015 DATE OF PRONOUNCING THE ORDER : NOVEMBER 06, 2015 O R D E R PER SHRI P.M. JAGTAP :- BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DATED 05.06.2015 PASSED EX-PARTE IN ITA NO. 2445/KOL/2013. 2. WE HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AN D ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. AS SUBMITTED BY THE ASSESSEE IN THE PRESENT MISCELLANEOUS APPLICATION AND FURTHER REITE RATED BY THE LD. COUNSEL FOR THE ASSESSEE AT THE TIME OF HEARING BEF ORE US, THE NOTICE FIXING THE APPEAL OF THE ASSESSEE FOR HEARING ON 05.06.201 5 WAS ACTUALLY SERVED ON THE ASSESSEE ONLY ON 18.06.2015, WHICH RESULTED IN HIS NON-APPEARANCE BEFORE THE TRIBUNAL ON THE DATE OF HEARING, I.E. 05 .06.2015. SINCE THIS REASON ADVANCED BY THE ASSESSEE IS DULY SUPPORTED B Y A DOCUMENTARY M.A. NO. 65 /KOL/2015 (IN I.T.A. NO. 2445/KOL./2013) ASSESSMENT YEAR: 2008-2009 PAGE 2 OF 2 EVIDENCE PRODUCED IN THE FORM OF COPY OF RELEVANT E NVELOPE SHOWING THE DATE OF SERVICE OF NOTICE CONTAINED THEREIN ON THE ASSESSEE ON 18.06.2015, WE ARE SATISFIED THAT THERE WAS A SUFFICIENT CAUSE FOR NON-APPEARANCE OF THE ASSESSEE WHEN HIS APPEAL WAS CALLED ON FOR HEAR ING BEFORE THE TRIBUNAL ON 05.06.2015. ACCORDINGLY, KEEPING IN VIE W THE PROVISO TO RULE 24 OF THE APPELLATE TRIBUNAL RULES, 1963, WE RECALL THE EX-PARTE ORDER DATED 05.06.2015 PASSED BY THE TRIBUNAL AND RESTORE THE APPEAL OF THE ASSESEE TO ITS ORIGINAL NUMBER. THE REGISTRY IS DIR ECTED TO FIX THE SAME FOR HEARING AFRESH BEFORE THE REGULAR BENCH ON 7 TH JANUARY, 2016 AS ANNOUNCED IN THE OPEN COURT AND TAKEN NOTE OF BY TH E LD. REPRESENTATIVES OF BOTH THE SIDES. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON NOVEMBER 6 TH , 2015. SD/- SD/- (S.S. VISWANETHRA RAVI) (P.M. JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER KOLKATA, THE 6 TH DAY OF NOVEMBER, 2015 COPIES TO : (1) ARABINDA DEBNATH, NOHATA, GOPALNAGOR, BONGAON, 24-PARGANAS (NORTH) PIN-743 290 (2) INCOME TAX OFFICER, WARD-49(1), KOLKATA, UTTARAPAN, MANICKTOLA HOUSING COMPLEX, KOLKATA-700 054 (3) COMMISSIONER OF INCOME-TAX (APPEALS)- XXXII, KOLKATA (4) COMMISSIONER OF INCOME TAX, KOLKATA (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.