Sudip Kumar Sen., Kolkata V. I.T.O Wd - 29(1),kolkata., Kolkata

MA 7/KOL/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1645 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-02-2014
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: 2005-2006
• Appeal Filed On: 18-02-2013
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

, B , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOL KATA () BEFORE , /AND . . . . ' '' ''# '#'# '#, $% ) [BEFORE SHRI MAHAVIR SINGH, JM & SHRI ABRAHAM P. GEORGE, AM] $& $& $& $& ' ' ' ' /M. A. NO. 07/KOL/2013 IN ' ' ' ' /IN I.T.A NO. 2182/KOL/2010 &( )* &( )* &( )* &( )*/ // / ASSESSMENT YEAR: 2005-06 SUDIP KUMAR SEN VS. INCOME-TAX OFFICER, WD-29(1 ), KOLKATA. (PAN: ANMPS2163B) ( $ /APPLICANT ) (,-.// RESPONDENT ) DATE OF HEARING: 21.02.2014 DATE OF PRONOUNCEMENT: 21.02.2014 $ 0 1 $ /FOR THE APPLICANT: SHRI SOMNATH GHOSH, ADVOCATE ,-./ 0 1 $ /FOR THE RESPONDENT: SHRI P. DAM KANUNJNA, JCIT, SR . DR $2 / ORDER PER MAHAVIR SINGH, JM/ , : BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE HAS SOUGHT FOR SETTING ASIDE THE EX PARTE ORDER PASSED BY THE TRIBUNAL IN ITA NO. 2182/KOL/20 10, DATED 07/02/2011 FOR ASSESSMENT YEAR 2005-06 AND FOR ADMISSION OF THE SAME FOR HEARING O N MERITS. 2. THE TRIBUNAL VIDE ITS ORDER DATED 07/02/2011 DIS POSED OF THE APPEAL EX PARTE QUA THE ASSESSEE AND DISMISSED THE SAME FOR WANT OF NON-PRO SECUTION FOLLOWING THE DECISION IN THE CASE OF CIT VS. MULTIPLAN INDIA PVT. LTD. [38 ITD 320 (D EL)]. 3. THE ASSESSEE HAS NOW MOVED A MISC. PETITION EXP LAINING THE REASON FOR NON-APPEARANCE ON THE DATE OF HEARING ON 07/02/2011 AND PRAYING FO R RESTORATION OF THE APPEAL FOR PASSING A FRESH ORDER ON MERIT. AFTER CONSIDERING THE SAID P ETITION AND HEARING THE PARTIES, WE ARE OF THE OPINION THAT THE ASSESSEE WAS PREVENTED BY SUFFICIE NT AND REASONABLE CAUSE FOR NON-APPEARANCE ON THE DATE OF HEARING ON 07/02/2011. IN THIS VIEW OF THE MATTER, WE RECALL THIS ORDER OF THE TRIBUNAL DATED 07/02/2011 AND ADMIT FOR FRESH HEARI NG. REGISTRY IS DIRECTED TO FIX THE APPEAL IN DUE COURSE. 2 MA NO. 07/K/2013 SUDIP KR. SEN A. Y 2005-06 4. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. 5. ORDER IS PRONOUNCED IN THE OPEN COURT . SD/- SD/- . . . . ' '' ''# '#'# '# , $% , (ABRAHAM P. GEORGE) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER ( 3% 3% 3% 3%) )) ) DATED : 21ST FEBRUARY, 2014 45 &6' 7 JD.(SR.P.S.) $2 0 , 8$ )9- COPY OF THE ORDER FORWARDED TO: 1 . $ /APPLICANT SHRI SUDIP KUMAR SEN, 188/101, PRINCE ANWARSHAH ROAD, KOLKATA-700 045 2 ,-./ / RESPONDENT ITO, WARD-29(1), KOLKATA. 3 . 2& ( )/ THE CIT(A) , KOLKATA 4. 2& CIT, KOLKATA 5 . ?@ ,& / DR, KOLKATA BENCHES, KOLKATA - ,/ TRUE COPY, $2&A/ BY ORDER, ' /ASSTT. REGISTRAR .