M/s. Subrata Chatterjee, Burdwan V. ACIT, Circle - 2, Burdwan, Burdwan

MA 9/KOL/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6465 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-04-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 16-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

M.A. NO. 09/KOL/2018 (IN I.T.A. NO 323/KOL /2015) ASSESSMENT YEAR: 2 008-2009 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA B BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER M.A. NO. 09/KOL/2018 (ARISING OUT OF I.T.A. NO. 323/KOL/2015) ASSESSMENT YEAR: 2008-2009 M/S. SUBRATA CHATTERJEE,........................... ............................APPLICANT VILL. DHULUK, P.O. NABAGRAM, DIST. BURDWAN-713 166 [PAN: ABJFS 9847 D] -VS.- ASSISTANT COMMISSIONER OF INCOME TAX,.............. ..............RESPONDENT CIRCLE-2, BURDWAN, AAYAKAR BHAWAN, COURT COMPOUND, BURDWAN-713 101 APPEARANCES BY: SHRI U. DASGUPTA, ADVOCATE, FOR THE APPLICANT SHRI S. DASGUPTA, ADDL. CIT, D.R., FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : APRIL 06, 2018 DATE OF PRONOUNCING THE ORDER : APRIL 06, 2018 O R D E R PER SHRI P.M. JAGTAP, A.M. :- BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DATED JULY 13, 2017 PASSE D EX-PARTE DISMISSING THE APPEAL OF THE ASSESSEE BEING I.T.A. NOS. 323/KO L/2015 FOR ASSESSMENT YEAR 2008-09 FOR NON-PROSECUTION ON THE GROUND THAT HIS AUTHORIZED REPRESENTATIVE, ADVOCATE SHRI DIPTEN ROY FELL SICK AND BEING BASED AT DURGAPUR COULD NOT BE PHYSICALLY PRESENT BEFORE THE TRIBUNAL ON THE FINAL DATE OF HEARING ON 13 TH JULY 2017. 2. KEEPING IN VIEW THIS SUBMISSION MADE BY THE ASSE SSEE, WHICH IS DULY SUPPORTED BY AN AFFIDAVIT AFFIRMING THE RELEVA NT FACTS ON OATH, WE ARE M.A. NO. 09/KOL/2018 (IN I.T.A. NO 323/KOL /2015) ASSESSMENT YEAR: 2 008-2009 PAGE 2 OF 2 SATISFIED THAT THERE WAS A SUFFICIENT CAUSE FOR THE NON-APPEARANCE OF THE ASSESSEE BEFORE THE TRIBUNAL ON 13.07.2017, WHEN IT S APPEAL WAS CALLED FOR HEARING. WE, THEREFORE, RECALL THE EX-PARTE ORD ER DATED JULY 13, 2017 PASSED BY THE TRIBUNAL, KEEPING IN VIEW THE PROVISO TO RULE 24 OF THE APPELLATE TRIBUNAL RULES, 1963 AND RESTORE THE APPE AL OF THE ASSESSEE AT ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO FI X THE SAME FOR HEARING AFRESH BEFORE THE REGULAR BENCH ON 22 ND MAY, 2018 AS ANNOUNCED IN THE OPEN COURT AND TAKEN NOTE OF BY THE LD. REPRESENTAT IVES OF BOTH THE SIDES. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON APRIL 06, 201 8. SD/- SD/- (S.S. VISWANETHRA RAVI) (P.M. JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER KOLKATA, THE 6 TH DAY OF APRIL, 2018 COPIES TO : (1) M/S. SUBRATA CHATTERJEE, VILL. DHULUK, P.O. NABAGRAM, DIST. BURDWAN-713 166 (2) ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, BURDWAN, AAYAKAR BHAWAN, COURT COMPOUND, BURDWAN-713 101 (3) COMMISSIONER OF INCOME TAX (APPEALS), BURDWAN , (4) COMMISSIONER OF INCOME TAX- , (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY, HEAD OF OFFICE/D.D.O. INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.