Das Enterprise, Kolkata V. ITO, Ward 49(3), Kolkata, Kolkata

MA 65/KOL/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 6024 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-12-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 27-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

1 M.A. NO. 65/KOL/2017 (ARISING OUT OF I.T.A. NO. 1321/KOL/2016) ASSESSMENT YEAR : 2011-2012 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA B BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER M.A. NO. 65/KOL./2017 (IN I.T.A. NO. 1321/KOL./2016) ASSESSMENT YEAR : 2011-2012 DAS ENTERPRISE,.................................... ...................................APPLICANT 22 & 23, FEEDER ROAD, P.O. & P.S. BELGHORIA, KOLKATA-700 056 [PAN: AAEFD 8027 G ] -VS.- INCOME TAX OFFICER,................................ ...........................RESPONDENT WARD-49(3), KOLKATA, MANICKTALA CIVIC CENTRE, UTTARAPAN COMPLEX, DS-3, KOLKATA-700 054 APPEARANCES BY: SHRI SOUMITRA CHOWDHURY, ADVOCATE, FOR THE APPLICAN T SHRI S. DASTUPTA, ADDL. CIT, D.R., FOR THE RESPONDE NT DATE OF CONCLUDING THE HEARING : DECEMBER 15, 2017 DATE OF PRONOUNCING THE ORDER : DECEMBER 15, 2017 O R D E R PER SHRI P.M. JAGTAP, ACCOUNTANT MEMBER : BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DATED MARCH 08, 2017 PASS ED EX- PARTE DISMISSING THE APPEAL OF THE ASSESSEE BEING I.T.A. NO. 1321/KOL/2016 FOR NON-PROSECUTION ON THE FOLLOWING GROUNDS:- THAT ON OCCASION OF HEARING DATED 3.2.2017, THE P ARTNER OF THE ASSESSEE HAS FILED AN ADJOURNMENT LETTER ON 31.01.2017 BEING THE A/R OF THE ASSESSEE IS NOT FIT SINCE AFTER THREE MAJOR SURGICAL OPERATIONS IN HIS KNEE DISLOCATED BY A ROAD ACCIDENT. THEREAFTER THE SAID APPEAL HAD BEEN FIXED ON 08.03.2017, BUT NO NOTICE SERVED UPON THE ASSESSEE, THEREFORE, HE HAS NOT APPEARED ON 08.03.2016, AND THE ASSESSEE WAS UNDER IMPRESSION T HAT NOTICE WILL BE SERVED UPON THE ASSESSEE. 2. WE HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AN D ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. KEEPING IN V IEW THE SUBMISSIONS 2 M.A. NO. 65/KOL/2017 (ARISING OUT OF I.T.A. NO. 1321/KOL/2016) ASSESSMENT YEAR : 2011-2012 MADE BY THE ASSESSEE IN THE PRESENT MISCELLANEOUS A PPLICATION, WHICH ARE REITERATED BY THE LD. COUNSEL FOR THE ASSESSEE, WE ARE SATISFIED THAT THERE IS A SUFFICIENT CAUSE FOR THE NON-APPEARANCE OF THE ASSESSEE ON MARCH 08, 2017 WHEN ITS APPEAL WAS FIXED FOR HEARING BEFORE T HE TRIBUNAL. WE, THEREFORE, RECALL THE EX-PARTE ORDER DATED MARCH 08 , 2017(SUPRA) PASSED BY THE TRIBUNAL, KEEPING IN VIEW THE PROVISO TO RUL E 24 OF THE APPELLATE TRIBUNAL RULES, 1963 AND RESTORE THE APPEAL OF THE ASSESSEE AT ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO FIX THE SAME FO R HEARING AFRESH ON 5 TH FEBRUARY, 2018 AS ANNOUNCED IN THE OPEN COURT AND TAKEN NOTE OF B Y THE 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 15 TH DAY OF DECEMBER, 2017. SD/- SD/- (S.S. VISWANETHRA RAVI) (P.M. JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER KOLKATA, THE 15 TH DAY OF DECEMBER, 2017 COPIES TO : (1) M/S. DAS ENTERPRISE, 22 & 23, FEEDER ROAD, P.O. & P.S. BELGHORIA, KOLKATA-700 056 (2) INCOME TAX OFFICER, WARD-49(3), KOLKATA, MANICKTALA CIVIC CENTRE, UTTARAPAN COMPLEX, DS-3, KOLKATA-700 054 (3) COMMISSIONER OF INCOME TAX (APPEALS)-15, KOLKA TA; (4) COMMISSIONER OF INCOME TAX- , (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY, HEAD OF OFFICE/DDO, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.