ABDUL HAI, Burdwan V. INCOME TAX OFFICER, WARD-2(1), Burdwan

MA 69/KOL/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 6013 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-12-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 02-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DAVID Z CHOWNGTHU CIT D R DEPA
• Assessee Lawyers: D BASU THAKUR

Judgement Text

1 M.A. NO. 69/KOL/2017 (ARISING OUT OF I.T.A. NO. 1759/KOL/2014) ASSESSMENT YEAR : 2009-2010 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. 69/KOL./2017 (IN I.T.A. NO. 1759/KOL./2014) ASSESSMENT YEAR : 2009-2010 ABDUL HAI,......................................... ..........................................APPLICANT PROP. NATIONAL TRADERS, RAHA LANE, ASANSOL, DISTRICT-BURDWAN-713301 [PAN: AANPH 9226 J] -VS.- INCOME TAX OFFICER,................................ .....................................RESPONDENT WARD-2(1), ASANSOL, BURDWAN-713304 APPEARANCES BY: SHRI D. BASU THAKUR, ADVOCATE, FOR THE ASSESSEE SHRI DAVID Z. CHOWNGTHU, ADDL. CIT, D.R., FOR THE D EPARTMENT DATE OF CONCLUDING THE HEARING : DECEMBER 01, 2017 DATE OF PRONOUNCING THE ORDER : DECEMBER 01, 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 09, 2017 PASS ED EX- PARTE DISMISSING THE APPEAL OF THE ASSESSEE BEING I.T.A. NO. 1759/KOL/2014 FOR NON-PROSECUTION ON THE FOLLOWING GROUND:- THE ASSESSEE SUBMITS THAT THE ASSESSEE ENGAGED MR. DEBANUJ BASU THAKUR, ADVOCATE TO REPRESENT HIS CASE BEFORE THIS HONBLE TRIBUNAL BONAFIDELY. BUT WHILE COMING TO THIS TRIBUNAL THE VEHICLE BY WHICH MR. BA SU THAKUR WAS COMING SUDDENLY DEVELOPED SOME MECHANICA L PROBLEMS IN THE MIDWAY. AFTER CURING THE DEFECTS TH ROUGH MECHANICS WHEN MR. BASU THAKUR, ADVOCATE REACHED TH IS HONBLE TRIBUNAL HE FOUND THAT THIS HONBLE TRIBUNA L WAS PLEASED TO DISMISS THE APPEAL ON THE GROUND OF NON- PROSECUTION AS NOBODY APPEARED AT THE TIME WHEN THE MATTER WAS CALLED ON FOR HEARING. 2 M.A. NO. 69/KOL/2017 (ARISING OUT OF I.T.A. NO. 1759/KOL/2014) ASSESSMENT YEAR : 2009-2010 2. KEEPING IN VIEW THE SUBMISSION MADE BY THE ASSES SEE IN THE PRESENT MISCELLANEOUS APPLICATION, WHICH IS REITERATED BY H IS LD. COUNSEL AT THE TIME OF HEARING BEFORE US, WE ARE SATISFIED THAT TH ERE IS A SUFFICIENT CAUSE FOR THE NON-APPEARANCE OF THE ASSESSEE ON MARCH 09, 2017 WHEN HIS APPEAL WAS CALLED FOR HEARING. WE, THEREFORE, RECAL L THE EX-PARTE ORDER DATED MARCH 09, 2017 PASSED BY THE TRIBUNAL, KEEPIN G IN VIEW THE PROVISO TO RULE 24 OF THE APPELLATE TRIBUNAL RULES, 1963 AN D RESTORE THE APPEAL OF THE ASSESSEE AT ITS ORIGINAL NUMBER. THE REGISTRY I S DIRECTED TO FIX THE SAME FOR HEARING AFRESH ON 21 ST DECEMBER, 2017 AS ANNOUNCED IN THE OPEN COURT AND TAKEN NOTE OF BY THE LD. REPRESENTAT IVES 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 1 ST DAY OF DECEMBER, 2017. SD/- SD/- (S.S. VISWANETHRA RAVI) (P.M. JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER KOLKATA, THE 1 ST DAY OF DECEMBER, 2017 COPIES TO : (1) ABDUL HAI, PROP. NATIONAL TRADERS, RAHA LANE, ASANSOL, DISTRICT-BURDWAN-713301 (2) INCOME TAX OFFICER, WARD-2(1), ASANSOL, BURDWAN-713304 (3) COMMISSIONER OF INCOME TAX (APPEALS), ASANSOL; (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.