Sri Rajesh Kumar Kushwaha, Asansol V. ITO, WD-1(1), ASANSOL, Asansol

MA 9/KOL/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4545 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-06-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2006-2007
• Appeal Filed On: 01-02-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOL KATA [BEFORE SHRI P.M.JAGTAP, A.M. & SHRI S.S.VISWANETHR A RAVI, J.M. ] M.A. NO.09/KOL/2016 : ASSESSMENT YEAR :2006-07 (ARISING OUT OF ITA NO.2282/KOL/2013) SHRI RAJESH KR. KUSHWAHA -VS- I.T.O., WARD-1(1), MALDA APPLICANT (PAN: AKBPK 6193P) RESPONDENT DATE OF CONCLUDING THE HEARING : 17.06.2016 DATE OF PRONOUNCING THE ORDER : 17.06.2016 APPEARANCES : FOR THE APPLICANT : SHRI SUBAS H AGARWAL, ADVOCATE : FOR THE RESPONDENT : MD. GHYASUUDDIN, J CIT, SR.DR O R D E R PER SHRI S.S.VISWANETHRA RAVI, J.M . : THE PETITIONER ASSESSEE FILED THIS MISCELLANEOUS A PPLICATION TO RECALL THE ORDER DATED 09.12.2015 IN ITA NO.2282 /KOL/2013 AGITATING THAT THE PETITIONER/ASSESSEE DID NOT RECEIVE THE DE FECT MEMO AND NOTICE OF HEARING FROM THE TRIBUNAL VIDE PARA-7 OF HIS APP LICATION. 2. IN REPLY, THE LD. DR SUBMITTED THAT THE PETITION ER ASSESSEE DID NOT EVEN FILE A PETITION FOR CONDONATION OF DELAY OF 7 DAYS WITH TH E APPEAL AND DREW OUR ATTENTION TO THE PARA-2 OF THE IMPUGNED ORDER DATED 09.12.2015 O F THIS TRIBUNAL. 3. HEARD BOTH PARTIES AND PERUSED THE ORDER OF THE TRIBUNAL ON RECORD. WE FIND THAT THE FINDING OF THE TRIBUNAL WAS THAT IN SPITE OF MANY OPPORTUNITIES AFFORDED, THE ASSESSEE COULD NOT REMOVE THE DEFECTS IN FILING APP EAL, WHICH APPEARS TO BE TRUE FROM THE RECORD. AS NOBODY APPEARED ON 15.07.2015 BEING THE DATE OF FIRST HEARING AND THE CASE WAS ADJOURNED TO 27.08.2015 ON WHICH DATE, THE ASSESSEE SOUGHT ADJOURNMENT AND ON SUCH REQUEST THE CASE WAS ADJOURNED TO 22.09 .2015 AND IT IS BEING ADJOURNED 2 MA NO.09/KOL/2016 SHRI RAJESH KR. KUSHWAHA ASSESSMENT YEAR: 2006-07 FROM TIME TO TIME. FURTHER, WE OBSERVED THAT ON 09. 12.2015, THE LD. A.R. WAS PRESENT BEFORE THE TRIBUNAL AND GROUND OF ALLEGATION THAT T HE ASSESSEE DID NOT RECEIVE DEFECT MEMO AND NOTICE OF HEARING IS INCORRECT. THEREFORE, WE ARE OF THE VIEW THAT NO INTERFERENCE IS REQUIRED IN THE FINDINGS OF THE ORD ER DATED 09.12.2015 OF THIS TRIBUNAL. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FI LED BY THE ASSESSEE IS DISMISSED. THIS ORDER IS PRONOUNCED IN THE OPEN COURT ON 17 TH JUNE, 2016. SD/- SD/- (P.M.JAGTAP) (S.S.VI SWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 17 TH JUNE, 2016 COPY OF THE ORDER FORWARDED TO: 1. SHRI RAJESH KR. KUSHWAHA, HANUMAN CHARAI, G.T.RO AD, BARAKAR, PIN- 713324 2. I.T.O., WARD-1(1), ASANSOL 3. CIT(A), 4. CIT, 5. CIT(DR), ITAT, KOLKATA TRUE COPY, BY ORDER, ASSTT. REGISTRAR , ITAT, KOLKATA TALUKDAR(SR.P.S.)