M/s. Banarasi Niketan, Kolkata V. ITO, Ward - 41(2), Kolkata, Kolkata

MA 67/KOL/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7554 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-01-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2004-2005
• Appeal Filed On: 11-08-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : KOLKATA ( ) . . , . . . . !' # !' # !' # !' # , , ) [BEFORE SRI S.V. MEHROTRA, A.M. & SRI N. VIJAYA KU MARAN, J.M.] M.A. NO. 67/KOL./2011 ( $ $ $ $ / IN I.T.A NO. 1317/KOL/2009) ASSESSMENT YEAR : 2004-2005 M/S. BANARASI NIKETAN, KOLKATA -VS.- INCOME TAX OFFICER, WARD-41(2), KOLKATA (PAN : AAEFB 7589 D) ( APPLICANT ) ( RESPONDENT ) FOR THE APPLICANT : SHRI B.B. SAHA, A.R. FOR THE RESPONDENT : SHRI R.K. SAHA, D.R. # % & ' # % & ' # % & ' # % & ' /DATE OF HEARING : 06.01.2012 () & ' () & ' () & ' () & ' /DATE OF PRONOUNCEMENT : 06.01.2012 * / ORDER PER SHRI S.V. MEHROTRA, ACCOUNTANT MEMBER/ . . , :- THE ASSESSEES APPEAL WAS DISMISSED BY THIS TRIBUN AL FOR WANT OF PROSECUTION ON 20.06.2011. THE ASSESSEE IN ITS MISCELLANEOUS APPLI CATION HAS POINTED OUT THAT ONE PARTNER SHRI SANDEEP SAHA, WHO LOOKED AFTER ALL INCOME-TAX MATTE RS AND BOOKS OF ACCOUNT, HAD BEEN SUFFERING FROM ACUTE LOW BACK PAIN FROM 17.06.2011 TO 27.06.2011 AND, THEREFORE, COULD NOT INFORM AUTHORIZED REPRESENTATIVE/ ADVOCATE IN TIME. MEDICAL CERTIFICATE FROM 17.06.2011 TO 27.06.2011 HAS BEEN FILED, WHICH IS PLACED ON RECOR D. 2. AFTER CONSIDERING THE SUBMISSIONS OF BOTH THE PA RTIES, WE ARE OF THE OPINION THAT THE ASSESSEE WAS PREVENTED FROM APPEARING BEFORE THE TR IBUNAL ON 20.06.2011 ON ACCOUNT OF REASONABLE CAUSE AND, THEREFORE, WE RE-CALL OUR ORD ER DATED 20.06.2011 AND DIRECT THE REGISTRY TO FIX THE APPEAL ON 04.06.2012 AS PRONOUNCED IN TH E OPEN COURT ON CONCLUSION OF HEARING. NO SEPARATE NOTICE WILL BE SENT TO PARTIES FIXING THE DATE OF HEARING OF APPEAL. 3. IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 06/ 01 /2012. # + , * 06/01/2012. SD/- SD/- [N. VIJAYA KUMARAN / . . . . !' # !' # !' # !' # ] [S.V. MEHROTRA/ ( . . )] JUDICIAL MEMBER/ ACCOUNTANT MEMBER/ DATED : 06/ 01/ 2012 M.A. 67-KOL.-2011 (ITA NO.1317/KOL./2009) 2 COPY OF THE ORDER FORWARDED TO: 1. M/S. BANARASI NIKETAN, 128/10A, BIDHAN SARANI, KOLK ATA-4 2 ITO, WARD-41(2), KOLKATA, 18, RABINDRA SARANI, KOLK ATA-1, 3. COMMISSIONER OF INCOME-TAX (APPEALS)- , KOLKATA 4. CIT- , KOLKATA 5. DR, KOLKATA BENCHES, KOLKATA (TRUE COPY) BY ORDER ASSISTANT REGISTRAR, I.T.A.T., KOLKATA LAHA, SR. P.S.