Shiv Lalit Mishra, Kolkata V. DCIT, Central Circle - III, Kolkata, Kolkata

MA 77/KOL/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8737 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-07-2012
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: misc
• Appeal Filed On: 15-06-2012
• Court: TRIBUNAL
• Department Lawyers: S P LAHIRI LD
• Assessee Lawyers: S JHAJHARIA S SEN LD ARS
• Keywords: Reasonable cause

Judgement Text

, C, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : KOLKATA [ .., ! ' 1$%, ] [BEFORE HONBLE SHRI C.D. RAO, AM & HONBLE SHRI GEORGE MATHAN, JM && % ' /M.A. NO. 77/KOL/2012 [IN I.T (SS)A. 104/KOL/2011] ASSESSMENT YEAR/BLOCK PERIO D : 01-04-1988 TO 28-10-1998 SHIV LALIT MISHRA VS. DCIT, CC -III, KOLKATA PAN: AFFPM 2165Q [ /APPLICANT ] [*+$,/ RESPONDENT ] /APPLICANT BY : S/SHRI S.JHAJHARIA, S.SEN , LD.ARS *+$, / RESPONDENT BY : SHRI S.P LAHIRI, LD.DR .%/ 0 /DATE OF HEARING : 20/07/2012 12 0 /DATE OF PRONOUNCEMENT: 20/07/2012 3 /ORDER ! ' 1$%, SHRI GEORGE MATHAN, JUDICIAL MEMBER THE ASSESSEE, BY THIS MISCELLANEOUS APPLICATION U/S . 254(2) OF THE ACT HAS REQUESTED FOR RECALLING OF THE ORDER OF THE TRIBUNAL DATED 2 ND MAY 2012. THE TRIBUNAL HAVE PASSED AN EX PARTE ORDER DATED 2 ND MAY 2012.. 2. IN THE MISCELLANEOUS PETITION, IT WAS STATED B Y THE LEARNED AR FOR THE ASSESSEE THAT THE PETITIONER HAS BEEN SUFFERING FROM DIABETES SINCE 1 998 AND IS ALSO A HYPERTENSION PATIENT. IT WAS SUBMITTED THAT THE PETITIONER HAD SUFFERED FROM SE RIOUS ILLNESS DUE TO HIGH BLOOD SUGAR AND HIGH BLOOD PRESSURE. THUS PETITIONER WAS SICK AND WAS O N BED REST. IN THESE FACTS AND CIRCUMSTANCES, IT WAS NOT POSSIBLE FOR THE PETITIONER TO APPEAR BEFORE THE TRIBUNAL IN PERSON ON THE DATE OF HEARING. IT WAS ALSO SUBMITTED THAT DUE TO NON AP PEARANCE OF THE LD.AR, HONBLE ITAT DECIDED THE CASE EX-PARTE AND AS SUCH APPEAL WAS DISMISSE D BY FOLLOWING THE DECISION IN THE CASE OF CIT VS. MULTIPLAN (I) LTD 38 ITD 320 (DEL). IT WAS FURTHER SUBMITTED THAT THE ORDER OF THE ITAT DATED 2 ND MAY 2012. IT WAS ALSO SUBMITTED THAT THERE WAS REASONABLE CAUSE FOR NON-APPEARANCE ON THE PART OF THE ASSESSEE. LASTLY, HE PRAYED BEF ORE THE BENCH THAT MISC. APPLICATION FILED BY THE ASSESSEE BE RECALLED. 3. THE LEARNED DR APPEARING ON BEHALF OF THE REVENU E RELIED ON THE ORDER OF THE TRIBUNAL DATED 02-05-2012. [M.A. NO77/KOL/12-C-GM 2 4. WE HAVE HEARD BOTH THE PARTIES AND HAVE PERUSED THE RECORDS OF THE CASE. WE ARE OF THE OPINION THAT ASSESSEE WAS PREVENTED BY REASONABLE C AUSE TO APPEAR BEFORE THE TRIBUNAL ON 02-05- 2012. WE, THEREFORE, RECALL THE ORDER DATED 2 ND MAY 2012 OF THE TRIBUNAL. REGISTRY IS DIRECTED TO FIX THE CASE FOR HEARING ON DUE COURSE BY ISSUIN G NOTICES TO THE RESPECTIVE PARTIES. 5. IN THE RESULT, THE MISC. APPLICATION FILED BY TH E ASSESSEE IS ALLOWED 3 . 4 .% 5 67 ORDER PRONOUNCED IN THE OPEN COURT ON 20-07-2012 SD/- SD/- [ .., ] [ ! ' 1$% , ] [ C.D RAO, ACCOUNTANT MEMBER ] [GEORGE MATHAN, JUDICIAL MEMBER ] / DATED : 20-07-2012 3 0 *88& 9&2/ COPY OF THE ORDER FORWARDED TO: 1. $, /APPELLANT- SHIV LALIT MISHRA 8 B.B GANGULY ST, K OL-12 2 *+$, / RESPONDENT : DCIT, CC III, 18 RABINDRA SARANI, KO L-1 3. 83%/ CIT, 4. 83% ()/ CIT(A), 5. @85 *8%/ DR, KOLKATA BENCHES, KOLKATA *PP/SPS [+& *8/ TRUE COPY] 3%./ BY ORDER, /ASSTT REGISTRAR.