Smt. Laxmi Jaiswal, Howrah V. ITO, Ward 47(3), Kolkata, Kolkata

MA 71/KOL/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 4223 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 19-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHANKAR HALDER

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH A, KOLKATA [ BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT (KZ) & SHRI S.S. VISWANETHRA RAVI, JM ] M.A. NO. 71/KOL/2019 (ARISING OUT OF ITA NO. 183/KOL/2017) ASSESSMENT YEAR: 2010-11 SMT. LAXMI JAISWAL............................................................................................................APPELLANT 357/2, BELILIOUS ROAD HOWRAH 711 101. [PAN: AJBPJ 2262 K] ITO, WARD 47(3), KOLKATA...................................RESPONDENT 3, GOVT. PLACE (WEST), KOLKATA 700 001. APPEARANCES BY: SHRI CHIRAG DESAI, CA APPEARING ON BEHALF OF THE ASSESSEE. SHRI SHANKAR HALDER, JCIT, SR. DR APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : MAY 10, 2019 DATE OF PRONOUNCING THE ORDER : MAY 10, 2019 ORDER PER P.M. JAGTAP, VICE-PRESIDENT (KZ) BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE TRIBUNALS ORDER DATED JUNE 21, 2018 PASSED EX-PARTE DISMISSING THE APPEAL OF THE ASSESSEE BEING ITA NO. 183/KOL/2017 FOR NON-PROSECUTION ON THE GROUND THAT THE NOTICE OF HEARING FIXED BEFORE THE TRIBUNAL ON JUNE 21, 2018 WAS NEVER RECEIVED BY HER. 2. SINCE THE REASON GIVEN BY THE ASSESSEE IS DULY SUPPORTED BY AN AFFIDAVIT FILED BY THE ASSESSEE AFFIRMING THE RELEVANT FACTS ON OATH, WE ARE SATISFIED THAT THERE WAS A SUFFICIENT CAUSE FOR THE NON-APPEARANCE OF THE ASSESSEE WHEN HER APPEAL WAS CALLED FOR HEARING ON JUNE 21, 2018. WE, THEREFORE, RECALL THE EX-PARTE ORDER DATED JUNE 21, 2018 PASSED BY THE TRIBUNAL KEEPING IN VIEW THE PROVISO TO RULE 24 OF THE APPELLATE TRIBUNAL RULES, 1963 AND RESTORE THE APPEAL OF THE ASSESSEE TO ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO FIX THE SAID APPEAL 2 MA NO. 71/KOL/2019 ASSESSMENT YEAR: 2010-11 SMT. LAXMI JAISWAL FOR HEARING AFRESH BEFORE THE REGULAR BENCH ON 10.06.2019 AS ANNOUNCED IN THE OPEN COURT. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 10 TH MAY, 2019. SD/- SD/- (S.S. VISWANETHRA RAVI) (P.M. JAGTAP) JUDICIAL MEMBER VICE PRESIDENT DATED: 10/05/2019 BISWAJIT, SR. PS COPY OF ORDER FORWARDED TO: 1. SMT. LAXMI JAISWAL, 357/2, BELILIOUS ROAD, HOWRAH 711 101. 2. ITO, WARD 47(3), KOLKATA. 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY, BY ORDER, ASSISTANT REGISTRAR / H.O.O. ITAT, KOLKATA