Chanchal Kumar Ash, North 24 Parganas V. DCIT, Cir, 50, Kolkata, Kolkata

MA 70/KOL/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 6027 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-12-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 03-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S DASGUPTA CIT LD
• Assessee Lawyers: SASWATI MITRA DUTTA LD

Judgement Text

INCOME TAX APPELLATE TRIBUNAL A BENCH : K OLKATA BEFORE SHRI P.M. JAGTAP, AM & SHRI S.S.VISWAN ETHRA RAVI, JM M.A. NO. 70/KOL /2017 [IN I.T A NO. 724/KOL/2013 A.Y : 2007-08] CHANCHAL KUMAR ASH VS. D.C.I.T., CIR-50, KOLKAT A PAN: ACXPA 6531H [ APPLICANT ] [ RESPONDENT ] APPLICANT BY : SMT. SASWATI MITRA DUTTA, ADVOCATE, LD.AR RESPONDENT BY : SHRI S.DASGUPTA, ADDL.C IT, LD.SR.DR DATE OF HEARING : 15-12-2017 DATE OF PRONOUNCEMENT : 1 5-12-2017 ORDER SHRI S.S.VISWANETHRA RAVI, JM BY VIRTUE OF THIS MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE U/S. 254(2) OF THE ACT, THE ASSESSEE INTENDS TO RECALL T HE IMPUGNED EX PARTE ORDER DT. 14-01-2016 PASSED BY THIS TRIBUNAL. 2. BY WAY OF THIS MISC. APPLICATION THE ASSESSEE SU BMITS THAT THE PREVIOUS AR DID NOT INFORM THE DATE OF HEARING FIXE D ON 14-01-2016 AND THE LD.AR WITHOUT PROVIDING ANY INFORMATION FAILED TO APPEAR BEFORE THE TRIBUNAL ON THE SAID DATE. HE ALSO SUBMITS THAT THE ASSESSEE HIMSELF WAS A SICK PERSON AND THUS FAILED TO APPEAR BEFORE THIS T RIBUNAL OWING TO HIS ILL HEALTH, WHICH RESULTED IN ORDER EX PARTE. THEY CHECKED ONLINE AND CAME TO KNOW ABOUT THE EX PARTE ORDER AND APPOINTED HIS REPRESENTATIVE AFRESH . IN VIEW OF ABOVE, HE PRAYED TO RECALL THE SAID ORDE R DT. 14-01-2016 BY ALLOWING THIS MISC. APPLICATION FILED BY THE ASSESS EE. M.A NO.70/K/17 2 3. ON THE OTHER HAND, THE LD.DR RELIED ON THE SAID ORDER DT. 14-01- 2016 OF THE TRIBUNAL. HE OPPOSED TO THE SUBMISSIONS OF THE LD.AR IN ALLOWING THIS MISC. APPLICATION. 4. HEARD RIVAL SUBMISSIONS AND PERUSED THE RECORD. ON PERUSAL OF THE RECORD, WE FIND THAT INSPITE OF SERVICE OF NOTICES BY THE REGISTRY TIME TO TIME NEITHER ANY ONE APPEARED NOR THERE WAS ANY ADJ OURNMENT APPLICATION ON BEHALF OF ASSESSEE FOR THE HEARINGS FIXED BY THE BENCH. THUS, FOLLOWING THE VARIOUS DECISIONS IN THE CASES OF MULTIPLAN IND IA (P) LTD REPORTED IN 38 ITD 320 (DEL), HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT REPORTED IN 223 ITR 4 80(MP) THE TRIBUNAL DISMISSED THE APPEAL OF ASSESSEE BY EX PARTE ORDER FOR NON PROSECUTION. HOWEVER, WE FIND THAT THERE WAS SUFFICIENT REASON O F ASSESSEE IN NOT APPEARING BEFORE THE TRIBUNAL ON THE SAID DATE OF H EARING 14-01-2016, WHICH WAS BEYOND THE CONTROL OF ASSESSEE. THEREFORE , IN VIEW OF SUBMISSIONS OF ASSESSEE AND IN THE INTEREST OF JUST ICE, WE RECALL THE IMPUGNED EX PARTE ORDER DT. 14-01-2016 BY ALLOWING THIS MISC. APPLICA TION FILED BY THE ASSESSEE. THE REGISTRY IS DIRECTED TO FIX THE CASE POSITIVELY ON 29-01-2018. SINCE THIS ORDER WAS PRONOUNCED IN THE BENCH ON 15 -12- 2017 NO NEED TO ISSUE ANY NOTICE(S) TO THE RESPECTI VE PARTIES. THE ASSESSEE IS ALSO DIRECTED NOT TO SEEK ANY ADJOURNME NT FOR SPEEDY DISPOSAL OF THE APPEAL AFRESH. 5. IN THE RESULT, THE MISC. APPLICATION FILED BY T HE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 15-12-2017 SD/- SD/- P.M. JAGTAP S.S.VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 15-12-2017 M.A NO.70/K/17 3 COPY OF THE ORDER FORWARDED TO: 1 . APPLICANT/ASSESSEE : SHRI CHANCHAL KUMAR ASH, KHANTURA, GOBARDNAGA, P.O KHANTURA, DIST: NORTH 24 PARGANAS, PIN 743273. 2 RESPONDENT/DEPARTMENT : THE DCIT, CIR-50, KOLKATA. 3 . CIT, 4 . CIT(A), 5 . DR, KOLKATA BENCHES, KOLKATA **PP/SPS TRUE COPY BY ORDER, SR.PS, H.O.O ITAT,KOL