Pinaki Laha , Kolkata V. ITO, Ward - 28(3), Kolkata , Kolkata

MA 87/KOL/2019

• Counselvise Citation: [2019] 111 COUNSELVISE.COM (IT) 5279 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 10-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

1 MA NOS. 85 TO 87/KOL/2019 PINAKI LAHA, AYS- 2009-10 TO 2 011-12 , C(SMC) , IN THE INCOME TAX APPELLATE TRIBUNAL C(SMC) BENCH : KOLKATA ( ) . . , . ' # $% % , '( ) [BEFORE SHRI A. T. VARKEY, JM & DR. A. L. SAINI, A M] MA NOS. 85 TO 87/KOL/2019 IN I.T.A. NOS. 1866 TO 1868/KOL/2018 ASSESSMENT YEARS: 2009-10 TO 2011-12 PINAKI LAHA (PAN: ABNPL7389R) VS. INCOME-TAX OFFICER, WD-28(3), KOLKATA APPLICANT RESPONDENT DATE OF HEARING 28.06.2019 DATE OF PRONOUNCEMENT 28.06.2019 FOR THE APPLICANT S/SHRI S. L. KOCHAR & ANIL KOCHAR , ADVOCATES FOR THE RESPONDENT SHRI C. J. SINGH, JCIT, SR. DR ORDER PER SHRI A.T.VARKEY, JM ALL THESE MISC. APPLICATIONS HAVE BEEN FILED BY THE ASSESSEE AGAINST THE EX PARTE ORDER PASSED BY THE TRIBUNAL DATED 21.02.2019 IN ITA NOS. 1866 TO 1868/KOL/2018 FOR AYS 2009- 10 TO 2011-12. 2. AT THE OUTSET ITSELF, WE NOTE THAT THIS IS AN EX PARTE ORDER PASSED BY THE TRIBUNAL IN THESE APPEALS ON 21.02.2019. AT THE TIME OF HEARIN G, LD. AR FOR THE ASSESSEE SUBMITTED THAT ON THE DATE OF HEARING THE LD. AR OF THE ASSES SEE COULD NOT APPEAR BEFORE THE BENCH SINCE HE WAS OUT OF STATE DUE TO HIS FATHERS ILLNE SS AND HIS FATHER DIED ON 15.03.2019. THEREFORE, HE PRAYED BEFORE THE BENCH TO RECALL THE TRIBUNALS ORDER PASSED EX PARTE ON 21.02.2019 FOR HEARING ON MERITS. SINCE THERE IS R EASONABLE CAUSE FOR THE LD. AR OF THE ASSESSEE NOT TO APPEAR BEFORE US ON THE DATE FIXED FOR HEARING, WE ARE INCLINED TO RECALL OUR 2 MA NOS. 85 TO 87/KOL/2019 PINAKI LAHA, AYS- 2009-10 TO 2 011-12 ORDER PASSED ON 21.02.2019 DISMISSING THE APPEAL FO R NON APPEARANCE OF THE LD. AR OF THE ASSESSEE. REGISTRY IS DIRECTED TO FIX THE APPEAL I N NORMAL COURSE. 3. IN THE RESULT, ALL THE MISC. APPLICATIONS OF ASS ESSEE ARE ALLOWED. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- (DR. A. L. SAINI) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 28 TH JUNE, 2019 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT SHRI PINAKI LAHA, C/O N. K. SETHI & CO., 6, CLIVE ROW, 6 TH FLOOR, ROOM NO. 6A, KOLKATA-700 001. 2 RESPONDENT ITO, WARD-28(4), KOLKATA. 3. 4. CIT(A)-14, KOLKATA (SENT THROUGH E-MAIL) CIT- , KOLKATA. 5. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR