Shri Prasenjit Guin, Paschim Medinipur V. ITO, Ward - 1(2), Midnapur, Paschim Medinipur

MA 70/KOL/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 7245 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-11-2011
• Appeal Filed By: Assessee
• Bench Allotted: B
• Assessment Year: 2005-2006
• Appeal Filed On: 18-08-2011
• Court: TRIBUNAL
• Department Lawyers: S K ROY
• Assessee Lawyers: A K KAR

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL, BEN CH B, KOLKATA () BEFORE . .. . , , , , !, SHRI N.VIJAYAKUMARAN, JUDICIAL MEMBER. ' ' ' ' /AND . .. .#$ #$#$ #$. .. . , %& ! SHRI C.D.RAO, ACCOUNTANT MEMBER '' '' '' '' / M.A.NO.70/KOL/2011 A/O ITA NO . 02/KOL/2011 () *+/ ASSESSMENT YEAR : 2005-06 (-. / APPELLANT ) SHRI PRASANJIT GUIN (PAN: ADLPR 2179 P) - - - VERSUS - . (01-./ RESPONDENT ) THE I.T.O., WARD-1(2), MIDNAPUR. -. 2 3 %/ FOR THE APPELLANT: SHRI A.K.KAR 01-. 2 3 %/ FOR THE RESPONDENT: SHRI S.K.ROY 4 2 $& /DATE OF HEARING : 18.11.2011. 5* 2 $& /DATE OF PRONOUNCEMENT : 18.11.2011. %6 / ORDER ( (( ( . .. .#$ #$#$ #$. .. . ) )) ), , , , %& ! PER SHRI C.D.RAO, AM THE ABOVE MISCELLANEOUS APPLICATION HAS BEEN FILED BY ASSESSEE TO RECALL THE ORDER OF THE TRIBUNAL DATED 30.06.2011 VIDE ITA NO. 02/KOL/2011 WHEREIN THE APPEAL OF ASSESSEE WAS DISMISSED IN LIMINE ON ACCOUNT OF N ON-PROSECUTION. 2. AS PER THE ASSESSEES MISCELLANEOUS APPLICATION THE ASSESSEES CONTENTION IS THAT THE ASSESSEES WIFE WAS SERIOUSLY ILL AND WAS ADMITTED TO COLUMBIA ASIA HOSPITAL, SALT LAKE, KOLKATA AND WENT THROUGH AN OPERATION. T HE PETITIONER HAD TO BRING HIS WIFE BACK TO THE SAME HOSPITAL FOR FURTHER CHECK UP. DUR ING THE ENTIRE PROCESS THE ASSESSEE 2 WAS IN EXTREME TRAUMA AND FORGOT TO COMMUNICATE THE DATE OF HEARING TO THE LD. COUNSEL. THEREFORE THE ASSESSEE REQUESTED TO RECALL THE EXPARTE ORDER AND THE APPEAL OF THE ASSESSEE MAY BE LISTED FOR HEARING AND DISPOSED ON MERITS. 3. THE LD. DR HAD NO OBJECTION IF THE EXPARTE ORDER IS RECALLED AND THE APPEAL IS DISPOSED ON MERIT AS NO PREJUDICE IS CAUSED TO THE REVENUE BY A DISPOSAL ON MERIT. 4. AFTER HEARING THE RIVAL SUBMISSIONS AND ON CARE FUL PERUSAL OF MATERIAL AVAILABLE ON RECORD WE RECALL OUR ORDER DATED 30.06.2011 AND DIRECT THE REGISTRY TO FIX THE CASE FOR HEARING IN DUE COURSE. 5. IN THE RESULT THE MISCELLANEOUS APPLICATION OF T HE ASSESSEE IS ALLOWED ORDER PRONOUNCED IN THE OPEN COURT ON 18.11.2011. SD/- SD/- . .. . , , , , ( ( ( ( ! ! ! ! N.VIJAYAKUMARAN, JUDICIAL MEMBER . .. .#$ #$#$ #$. .. . , , , , % %% %& ! & ! & ! & !, C.D.RAO, ACCOUNTANT MEMBER. ( (( ($& $& $& $&) )) ) DATE: 18.11.2011. %6 2 0(( 7%*8- COPY OF THE ORDER FORWARDED TO: 1. SHRI PRASANJIT GUIN, BARABAZAR, P.O.MIDNAPUR, DIS.P ASCHIM MIDNAPUR. 2 THE I.T . O-WARD-1(2),MIDNAPUR. 3. THE CIT, 4. THE CIT(A)-XXXII, KOLKATA 5. DR, KOLKATA BENCHES, KOLKATA 1 0(/ TRUE COPY, %6/ BY ORDER, DEPUTY /ASST. REGISTRAR , ITAT, KOLKATA BENCHES R.G.(.P.S.) 3