Iftakar Ahmed, Kolkata V. ITO, Ward 53(3), Kolkata, Kolkata

MA 71/KOL/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5800 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-09-2017
• 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: ARINDAM BHATTACHARJEE
• Assessee Lawyers: ANIKESH BANERJEE

Judgement Text

1 MA NO.71/KOL/2017 IFTAKAR AHMED., AY 2007-08 , A , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KOL KATA () BEFORE .., /AND , ) [BEFORE SHRI A. T. VARKEY, JM & SHRI WASEEM AHMED, AM] M.A. NO. 71/KOL/2017 IN I.T.A. NO. 156/KOL/2014 ASSESSMENT YEAR: 2007-08 IFTAKAR AHMED (PAN:AFLPA8694L) VS. INCOME-TAX OFFIC ER, WD-53(3), KOLKATA APPLICANT RESPONDENT DATE OF HEARING 15.09.2017 DATE OF PRONOUNCEMENT 15.09.2017 FOR THE APPELLANT SHRI ANIKESH BANERJEE, ADVOCATE FOR THE RESPONDENT SHRI ARINDAM BHATTACHARJEE, ADDL. CIT, SR. DR ORDER PER SHRI A.T.VARKEY, JM BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE/APP LICNT HAS SOUGHT FOR SETTING ASIDE THE EX PARTE ORDER PASSED BY THE TRIBUNAL IN ITA NO. 156/KOL/20 14 DATED 15/12/2016 FOR ASSESSMENT YEAR 2007-08 AND FOR ADMISSION OF THE SA ME FOR HEARING ON MERITS. 2. THE TRIBUNAL VIDE ITS ORDER DATED 15.12.2016 DIS POSED OF THE APPEAL EX PARTE QUA THE ASSESSEE AND DISMISSED THE SAME FOR NON-PROSECUTION . 3. THE LD. COUNSEL FOR THE ASSESSEE HAS NOW MOVED T HIS MISC. PETITION AND STATED THAT ASSESSEE IS VERY MUCH INTERESTED IN PROSECUTING THI S APPEAL. ASSESSEE ALSO STATED IN HIS MISC. APPLICATION THAT THE HEARING OF THE SAID APPEAL WAS FIXED ON 08.12.2016 BUT ON 07.12.2016 THE LD. AR INFORMED THE ASSESSEE OVER TELEPHONE THA T HE IS UNABLE TO APPEAR BEFORE THE TRIBUNAL ON THE NEXT DAY I.E. ON 08.12.2016. ASSES SEE ALSO STATED THAT HE IS A HEART PATIENT WITH HYPERTENSION AND DIABETES. HE TRIED HIS LEVEL BEST TO ARRANGE ANY OTHER PERSON TO APPEAR BEFORE THE TRIBUNAL BUT HIS EFFORTS WERE IN VAIN. T HEREFORE, HE URGED BEFORE THE BENCH TO RECALL THE TRIBUNALS ORDER PASSED ON 15.12.2016 FO R PASSING A FRESH ORDER ON MERIT AFTER HEARING THE PARTIES. CONSIDERING THE ABOVE FACTS A ND THE CONCESSION GIVEN BY THE LD. DR, 2 MA NO.71/KOL/2017 IFTAKAR AHMED., AY 2007-08 WE RECALL THIS ORDER OF THE TRIBUNAL DATED 15.12.20 16 AND ADMIT THE APPEAL FOR FRESH HEARING. REGISTRY IS DIRECTED TO FIX THE APPEAL IN DUE COURS E. 4. IN THE RESULT, MISC. APPLICATION OF ASSESSEE IS ALLOWED. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- (WASEEM AHMED) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 15TH SEPTEMBER, 2017 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT SHRI IFTAKAR AHMED, 32B, TALTALA LANE, SATTAR PALACE, 2 ND FLOOR, P.S. TALTALA, KOLKATA-700 016. 2 RESPONDENT ITO, WARD-53(3), KOLKATA. 3 . THE CIT(A), KOLKATA 4. 5. CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, SR. PVT. SECRETARY