Dr Suman Sarkar, Howrah V. ITO, WD-51(1), KOLKATA, Kolkata

MA 89/KOL/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4071 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-03-2016
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 07-09-2015
• Court: TRIBUNAL
• Keywords: Principle of natural justice

Judgement Text

MA NO. 89/KOL/2015-AM DR. SUMAN SARKAR 1 IN THE INCOME TAX APPELLATE TRIBUNAL : BENCH SMC : KOLKATA BEFORE SHRI N.V VASUDEVAN, JUDICIAL MEMBER, AND SHRI M.BALAGANESH, ACCOUNTANT MEMBER MISC. APPLICATION NO. 89/KOL/2015 [ ARISING OUT OF ITA NO.1886/KOL/2013 A.Y 2008-09 ] DR. SUMAN SARKAR VS. I.T.O W ARD 51(1), KOLKATA PAN: APSPS1122A [ APPLICANT ] [RESPONDENT] FOR THE APPLICANT : SHRI R.T YADAVA, FCA, LD. AR FOR THE RESPONDENT : MD. GHAYAS UDDIN, JCIT /LD. SR.DR DATE OF HEARING : 04-03-2016 DATE OF PRONOUNCEMENT: 04-03-2016 O R D E R SHRI M.BALAGANESH, AM : THIS IS A MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE AGAINST THE ORDER OF THE TRIBUNAL PASSED IN ITA NO. 1886/KOL/2013 DATE D 01-06-2015 FOR THE ASSESSMENT YEAR 2008-09. 2. SHRI R.T YADAVA, FCA, LEARNED AR REPRESENTED ON BEHALF OF THE ASSESSEE AND MD. GHAYAS UDDIN, JCIT/ LEARNED SR.DR REPRESENTED O N BEHALF OF THE REVENUE. 3. BY VIRTUE OF THIS MISCELLANEOUS APPLICATION THE ASSESSEE STATED THAT THE NOTICE FOR HEARING ON 01-06-2015 WAS SERVED ON 17-06-2015 . HENCE, THE ASSESSEE COULD NOT APPEAR BEFORE THE TRIBUNAL ON THE DATE FIXED BY THE TRIBUNAL I.E. ON 01-06-2015. THE ABOVE APPEAL HAS BEEN DISPOSED OFF EX PARTE WITHOUT APPEARANCE OF THE ASSESSEES COUNSEL. FINALLY, HE PRAYED BEFORE US THAT THE IMP UGNED ORDER OF THE TRIBUNAL DATED 01-06-2015 PASSED IN ITA NO.1886/KOL/2013 FOR THE A SSESSMENT YEAR 2008-09 MAY BE RECALLED IN THE INTEREST OF NATURAL JUSTICE MA NO. 89/KOL/2015-AM DR. SUMAN SARKAR 2 4. IN REPLY, THE LEARNED JCIT/SR.DR HAS SUBMITTED T HAT THE ORDER HAVING BEEN PASSED BY THE TRIBUNAL ON 01-06-2015 IN ITA NO. 188 6/KOL/2013 FOR THE A.Y 2008-09 WAS JUSTIFIED AND REASONABLE. HOWEVER, HE RELIED O N THE IMPUGNED ORDER OF THE TRIBUNAL AND FURTHER SUBMITTED THAT THE MISC. APPL ICATION FILED BY THE ASSESSEE WAS LIABLE TO BE DISMISSED. 5. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. WE FIND THAT THE ASSESSEE HAD NOT RECEIV ED THE NOTICE FOR THE HEARING ON 01- 06-2015 IN TIME I.E WELL BEFORE THE SAID DATE OF HE ARING AS FIXED BY THE TRIBUNAL. THEREFORE, THE ASSESSEE COULD NOT APPEAR BEFORE THE TRIBUNAL ON THE SAID DATE OF HEARING AND THE TRIBUNAL HAS DISPOSED OFF THE APPEAL EX PARTE WITHOUT APPEARANCE OF THE ASSESSEES COUNSEL. WE FIND THAT ONE MORE OPPORTUN ITY SHOULD HAVE TO BE GIVEN TO THE ASSESSEE TO REPRESENT HIS CASE PROPERLY. AS NOTICE OF HEARING PROPERLY NOT SERVED UPON THE ASSESSEE, THE ASSESSEE COULD NOT REPRESENT HIS CASE THOROUGHLY. IN THESE CIRCUMSTANCES, THE MISC. APPLICATION FILED U/S. 25 4(2) OF THE ACT BY THE ASSESSEE STANDS ALLOWED ON NATURAL JUSTICE BY RECALLING THE IMPUGNE D ORDER OF THE TRIBUNAL DATED 01-06- 2015 PASSED IN ITA NO. 1886/KOL2013 FOR THE ASSES SMENT YEAR 2008-09. THE REGISTRY IS DIRECTED TO FIX THE APPEAL ON 28-03-2016 . SINCE BOTH THE PARTIES ARE INFORMED THE DATE FIXED FOR HEARING ON 28-03-2016 IN THE BENCH, NO NOTICE IS REQUIRED TO BE SERVED ON BOTH THE PARTIES. 6. IN THE RESULT, THE MISC. APPLICATION FILED BY T HE ASSESSEES STANDS ALLOWED. THIS ORDER IS PRONOUNCED IN THE OPEN COURT ON 04-03-2016 SD/- SD/- [ N.V.VASUDEVAN ] [ M.BALAGANE SH ] JUDICIAL MEMBER ACCOUNTANT MEMB ER DATED 04-03-2016 MA NO. 89/KOL/2015-AM DR. SUMAN SARKAR 3 **PRADIP SPS COPY OF THE ORDER FORWARDED TO : 1. APPLICANT: DR. SUMAN SARKAR, AMTA NATUN RASTA (BAGN AN ROUTE), HOWRAH- 711401. 2. RESPONDENT: THE I T O WARD 51(1), KOLKATA. 3. THE CIT(A) KOL. 4. THE CIT KOL. 5. DR,ITAT, KOL TRUE COPY TRUE COPY BY ORDER ASSISTANT REGISTRAR, ITAT,KOL