Mr. Kamal Kumar Agarwal, Kolkata V. ITO, Ward - 23(2), Hooghly

MA 8/KOL/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 6434 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2009-2010
• Appeal Filed On: 15-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: C J SINGH
• Assessee Lawyers: R CHOUDHURY

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: KOLKATA BEFORE: SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER AND DR. A.L. SAINI, ACCOUNTANT MEMBER M.A. NO.8/KOL/2019 (A/O. I.T.A NO.56/KOL/2017) (ASSESSMENT YEAR: 2009-10) MR. KAMAL KUMAR AGARWAL APPELLANT [PAN: AHDPA 8754 B] VS ITO, WARD-23(2), HOOGHLY RESPONDENT FOR THE APPELLANT : SHRI R. CHOUDHURY, AR FOR THE RESPONDENT : SHRI C. J. SINGH, JCIT, SR.DR DATE OF HEARING : 26.04.2019 DATE OF PRONOUNCEMENT : 30.04.2019 ORDER PER SHRI S.S. VISWANETHRA RAVI, JM: THIS MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE AGAINST THE EX PARTE ORDER DATED 07.12.2018 PASSED BY THIS TRIBUNAL IN ITA NO.56/KOL/2017 FOR ASSESSMENT YEAR 2009-10. 2. HEARD BOTH PARTIES AND PERUSED THE MATERIALS AVAILABLE ON RECORD. THE CONTENTION OF THE LD. AR IS THAT DUE TO SUDDEN DEMISE OF A FAMILY FRIENDS MEMBER OF THE AUTHORIZED REPRESENTATIVE, THE REPRESENTATION COULD NOT BE MADE BEFORE THIS TRIBUNAL ON THE DATE OF HEARING WHICH IS NEITHER INTENTIONAL NOR DELIBERATE. THE LD. DR SUBMITTED NO OBJECTION IN RECALLING THE EX PARTE ORDER IN THE INTEREST OF JUSTICE. THEREFORE, TAKING INTO CONSIDERATION THE SAID SUBMISSIONS OF THE LD. AR AND LD. DR, WE DEEM IT PROPER TO RECALL THE EX PARTE ORDER DATED 07.12.2018 AND RESTORE THE APPEAL TO THE FILE. THE REGISTRY IS DIRECTED TO FIX THE APPEAL ON 18.06.2019 SINCE THE DATE OF HEARING IS MR. KAMAL KUMAR AGARWAL M.A. NO.8/KOL/2019 2 PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES, NO NOTICES WILL BE ISSUED. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 30.04.2019. SD/- SD/- [DR. A. L. SAINI] [S.S. VISWANETHRA RAVI] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 30.04.2019 PLACE : KOLKATA RS, SR.PS COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT MR. KAMAL KUMAR AGARWAL, 8/2, KIRAN SHANKAR ROY ROAD, 3 RD FLOOR, ROOM NO.35 TO 37, KOLKATA 1. 2 RESPONDENT ITO, WARD-23(2), HOOGHLY. 3 . THE CIT(A), KOLKATA 4. 5. CIT , KOLKATA DR, KOLKATA BENCHES, KO LKATA //TRUE COPY// BY ORDER, ASSISTANT REGISTRAR, ITAT, KOLKATA