Alam Nursing Home, Uttar Dinajpur V. ACIT, Circle - 2, Jalpaiguri, Jalpaiguri

MA 86/KOL/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 7393 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-12-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2007-2008
• Appeal Filed On: 10-10-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA () BEFORE . . , ! '# '# '# '# /AND ' # ' # ' # ' # , ! ) [BEFORE SHRI S. V. MEHROTRA, AM & SRI MAHAVIR SINGH , JM] $'$' ' % $'$' ' % $'$' ' % $'$' ' % #& #& #& #& /M. A. NO. 86/KOL/2011 #& #& #& #& /IN I.T.A NO.557/KOL/2011 %' '() %' '() %' '() %' '()/ // / ASSESSMENT YEAR: 2007-08 ALAM NURSING HOME VS. ASSISTANT COMMISSIONER OF INCOME-TAX, (PAN:AAFFA 3569 B) CIRCLE-2, JALPAIGURI (' /APPLICANT ) (+,-./ RESPONDENT ) DATE OF HEARING: 02/12/2011 DATE OF PRONOUNCEMENT: 02/12/2011 ' / 0 /FOR THE APPLICANT: SHRI SUBHAS AGARWAL +,-. / 0 /FOR THE RESPONDENT: SHRI A. K. PRAMANICK 1 / ORDER PER MAHAVIR SINGH, JM/ ' # ' # ' # ' # , ! ! ! ! : THIS MISCELLANEOUS PETITION FILED BY ASSESSEE IS DI RECTED AGAINST THE ORDER PASSED BY TRIBUNAL DATED 28.06.2011 IN ITA NO.557/K/2011FOR A SSESSMENT YEAR 2007-08. 2. AT THE TIME OF HEARING IT WAS SUBMITTED ON BEHAL F OF THE ASSESSEE THAT APPEAL WAS DISPOSED OF EX PARTE, AS ON THE DATE OF HEARING NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE, SINCE THERE WAS AN UNINTENTIONAL FAILURE ON THE PAR T OF THE ASSESSEE COULD NOT APPEAR BEFORE BENCH BECAUSE OF THE REASON THAT NO NOTICE WAS RECE IVED BY ASSESSEE HENCE, THE APPLICANT/ASSESSEE PRAYED BEFORE BENCH TO RECALL TH E EX PARTE ORDER DATED 28.06.2011 AND GIVE IT AN OPPORTUNITY OF BEING HEARD TO REPRESENT ITS CASE . 3. LD. DEPARTMENTAL REPRESENTATIVE, HOWEVER, OPPOSE D THE PRAYER OF ASSESSEE FOR RECALLING OF EX PARTE ORDER. 4. WE HAVE CAREFULLY HEARD BOTH PARTIES AND PERUSED MATERIAL AVAILABLE ON RECORD. IN THE ABSENCE OF ANY CONTRARY MATERIAL BROUGHT ON RECORD BY THE REVENUE AND CONSIDERING FACTS AND CIRCUMSTANCES OF THE CASE, WE ARE OF THE VIEW THAT THERE WAS SUFFICIENT CAUSE FOR NON-APPEARANCE OF THE APPLICANT ON APPOINTED DATE OF HEARING AND A CCORDINGLY, THE EX PARTE ORDER DATED 28.06.2011 PASSED BY TRIBUNAL IS HEREBY RECALLED. THE MISC. PETITION FILED BY ASSESSEE IS, 2 MA NO. 86/K/2011 ALAM NURSING HOME A. Y 2007-08 THEREFORE, ALLOWED. REGISTRY IS DIRECTED TO FIX TH IS APPEAL ON 29.03.2012. BOTH PARTIES WERE INFORMED ACCORDINGLY AT THE TIME OF HEARING. 5. IN THE RESULT, THE ASSESSEES MISC. PETITION STA NDS ALLOWED. 6. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- . . , ! ' # ' # ' # ' # , ! (S. V. MEHROTRA) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER ( 2 2 2 2) )) ) DATED : 2ND DECEMBER, 2011 '34 %56 7' JD.(SR.P.S.) 1 / +$ 8$(9- COPY OF THE ORDER FORWARDED TO: 1 . ' /APPLICANT - ALAM NURSING HOME, TEEN POOL, P.O. IS LAMPUR, DIST. UTTAR DINAJPUR. 2 +,-. / RESPONDENT, ACIT, CIRCLE-2, JALPAIGURI 3 . 1% ( )/ THE CIT(A), JALPAIGURI 4. CIT, JALPAIGURI. 5 . '? +% / DR, KOLKATA BENCHES, KOLKATA ,$ +/ TRUE COPY, 1%@/ BY ORDER, #6 /ASSTT. REGISTRAR .