Shri Sanjay Kumar Agarwala, Jalpaiguri V. Income Tax Officer, Ward - 1(1), Jalpaiguri, Jalpaiguri

MA 77/KOL/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 4221 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 28-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: C J SINGH
• Assessee Lawyers: SIDDHARTHA AGRAWAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH C, KOLKATA [BEFORE SHRI J. SUDHAKAR REDDY, HONBLE AM & SHRI S.S. VISWANETHRA RAVI, JM] M.A. NO. 77/KOL/2019 (A/O. ITA NO. 2436/KOL/2013) ASSESSMENT YEAR: 2008-09 SRI SANJAY KUMAR AGARWALA..........................................................................................APPELLANT C/O. STAR SERVICE STATION P.O. MALBAZAR DIST.:- JALPAIGURI 736 101 [PAN: AGFPA 9738 A] VS. INCOME TAX OFFICER, WARD-1(1), JALPAIGURI.......................................RESPONDENT APPEARANCES BY: SHRI SIDDHARTHA AGRAWAL, ADVOCATE APPEARING ON BEHALF OF THE ASSESSEE. SHRI C.J. SINGH, ADDL. CIT (D/R) APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : APRIL 26 TH , 2019 DATE OF PRONOUNCING THE ORDER : MAY 10 TH , 2019 ORDER PER J. SUDHAKAR REDDY, AM :- BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE TRIBUNALS ORDER DATED FEBRUARY 28 TH , 2018 PASSED EX-PARTE DISMISSING THE APPEAL OF THE ASSESSEE BEING ITA NO. 2436/KOL/2013 FOR NON-PROSECUTION. 2. KEEPING IN VIEW THE REASON GIVEN BY THE ASSESSEE, WE ARE SATISFIED THAT THERE WAS A SUFFICIENT CAUSE FOR THE NON-APPEARANCE OF THE ASSESSEE ON 21.02.2017 WHEN ITS APPEAL WAS FIXED FOR HEARING. WE, THEREFORE, RECALL THE ORDER PASSED BY THE TRIBUNAL DATED FEBRUARY 28 TH , 2017 (SUPRA), 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 FOR HEARING AFRESH BEFORE THE REGULAR BENCH ON 18 TH JUNE, 2019 AS ANNOUNCED IN THE OPEN COURT AND TAKEN NOTE OF BY THE LEARNED REPRESENTATIVES OF BOTH THE SIDES. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. KOLKATA, THE 10 TH DAY OF MAY, 2019. SD/- SD/- [S.S. VISWANETHRA RAVI] [ J. SUDHAKAR REDDY] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED :10.05.2019 {SC SPS} 2 M.A. NO. 77/KOL/2019 (A/O. ITA NO. 2436/KOL/2013) ASSESSMENT YEAR: 2008-09 SRI SANJAY KUMAR AGARWALA COPY OF THE ORDER FORWARDED TO: 1. SRI SANJAY KUMAR AGARWALA C/O. STAR SERVICE STATION P.O. MALBAZAR DIST.:- JALPAIGURI 736 101 2. INCOME TAX OFFICER, WARD-1(1), JALPAIGURI 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES