Sri Arun Karak, Paschim Medinipur V. ITO, WD-1(2), Midnapore, Midnapore

MA 73/KOL/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4072 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-02-2016
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: 2007-2008
• Appeal Filed On: 15-07-2015
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA [BEFORE SHRI MAHAVIR SINGH, JM & SHRI WASEEM AHMED , AM] M.A. NO.73/KOL/2015 IN I.T.A NO. 754/KOL/2011 ASSESSMENT YEAR: 2007-08 SHRI ARUN KARAK VS. INCOME-TAX OFFICER, WD-1( 2), MIDNAPORE (PAN: AEWPK6181N) ( APPLICANT ) ( RESPONDENT ) DATE OF HEARING: 05.02.2016 DATE OF PRONOUNCEMENT: 05.02.2016 FOR THE APPLICANT: SHRI MIRAJ D. SHAH, FCA FOR THE RESPONDENT: MD. GAYAS UDDIN ANSARI, JCIT, SR. DR ORDER PER SHRI MAHAVIR SINGH, JM : VIDE THIS MISC. APPLICATION ASSESSEE WANTS TO RECAL L THE TRIBUNALS EX PARTE ORDER DATED 07.01.2015. 2. AT THE TIME OF HEARING LD. COUNSEL FOR THE ASSES SEE SUBMITTED THAT THE DATE ON WHICH THE HEARING WAS FIXED I.E. ON 06.01.2015 THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE SHRI AMITAVA HAZRA WAS NOT IN A POSITION T O APPEAR BEFORE THE BENCH DUE TO HIGH FEVER AND AS THE ILLNESS WAS SUDDEN NO ARRANGE MENTS COULD BE MADE TO MOVE A PRAYER FOR ADJOURNMENT. TO THAT EFFECT ASSESSEE HA S SUBMITTED AN AFFIDAVIT ALSO. HE ALSO SUBMITTED THAT THE NON-APPEARANCE WAS NOT DUE TO AN Y DELIBERATE AND/OR WITH ANY MALAFIDE INTENTION OF THE ASSESSEE. IN SUPPORT OF HIS SUBMISSION HE PLACED RELIANCE ON THE DECISION OF HONBLE CALCUTTA HIGH COURT IN THE CASE OF SIBNATH PRAMANICK VS. ITO (1993) 44 ITD 724 (CAL). LASTLY, HE PRAYED BEFORE THE BENCH THAT AS THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE IN APPEARING AT THE T IME OF HEARING OF APPEAL, THE EX PARTE ORDER PASSED ON 07.01.2015 MAY BE RECALLED SO THAT HE CAN ARGUE HIS CASE BEFORE THE BENCH. ON THE OTHER HAND, LD. SR. DR OBJECTED TO TH IS PRAYER OF THE ASSESSEE. 3. WE HAVE HEARD RIVAL SUBMISSION AND GONE THROUGH THE FACTS AND CIRCUMSTANCES OF THE CASE. WE FIND THAT THE ASSESSEE WAS SUFFERING FROM HIGH FEVER AND TO THAT EFFECT AN AFFIDAVIT ALSO SUBMITTED AND HENCE, THE LD. AR COUL D NOT BE ABLE TO ATTEND THE HEARING ON 07.01.2015. AS THE LD. AR OF THE ASSESSEE COULD NO T APPEAR ON THE DATE FIXED FOR 2 M A NO.73/K/2015 SHRI ARUN KARAK., AY 2007-08 HEARING AND THIS FACT WAS SUPPORTED BY AN AFFIDAVIT AND IN VIEW OF THE DECISION OF HONBLE CALCUTTA HIGH COURT, CITED SUPRA, AS THE LD . AR OF THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE IN NOT APPEARING WHEN THE APPEA L WAS CALLED ON FOR HEARING, THE MISC. APPLICATION FOR RESTORATION OF APPEAL OF ASSE SSEE IS ALLOWED. WE, THEREFORE, DIRECT THE REGISTRY TO FIX THE APPEAL IN DUE COURSE. 4. IN THE RESULT, MISC. APPLICATION OF ASSESSEE IS ALLOWED. 5. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- (WASEEM AHMED) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 5 TH FEBRUARY, 2016 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 . APPLICANT- SHRI ARUN KARAK, C. K. ROAD, P.O. SATBAN KURA, DIST. PASCHIM MEDINIPUR . 2 RESPONDENT ITO, WD-1(2), MIDNAPORE 3 . THE CIT(A), KOLKATA 4. 5. CIT KOLKATA DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, ASSTT. REGISTRAR .