Provash Sardar, Kolkata V. DCIT, CC-XIII, KOLKATA, Kolkata

MA 90/KOL/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4079 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-02-2016
• Appeal Filed By: Assessee
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 08-09-2015
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOL KATA [BEFORE SHRI P. M. JAGTAP, AM & SHRI MAHAVIR SINGH , JM] M. A. NOS. 84 & 90/KOL/2015 IN I.T.A NOS. 1377 & 1378/KOL/2012 ASSESSMENT YEARS: 2009-10 & 2010-11 PRAVASH SARDAR (PAN: AKWPS9665B) VS. DEPUTY C OMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-XIII, KOLKATA. ( APPLICANT ) ( RESPONDENT ) DATE OF HEARING : 19.02.2016 DATE OF PRONOUNCEMENT: 19.02.2016 FOR THE APPLICANT: SHRI NIRAV SHETH, ACA FOR THE RESPONDENT: N O N E ORDER PER MAHAVIR SINGH, JM: BY THESE MISCELLANEOUS APPLICATIONS, THE ASSESSEE H AS SOUGHT FOR SETTING ASIDE THE EX PARTE ORDER PASSED BY THE TRIBUNAL IN ITA NOS. 1377 & 13 78/KOL/2012 DATED 17/06/2015 FOR ASSESSMENT YEAR 2009-10 AND 2010-11 AND FOR ADMISSION OF THE SAME FOR HEARING ON MERITS. 2. THE TRIBUNAL VIDE ITS ORDER DATED 17/06/2015 DIS POSED OF THE APPEALS EX PARTE QUA THE ASSESSEE AND DISMISSED THE SAME FOR NON-PROSECU TION. 3. NONE APPEARED FOR AND ON BEHALF OF REVENUE. HOW EVER, AN APPLICATION DATED 18.02.2016 SEEKING ADJOURNMENT ON BEHALF OF REVENUE IS PLACED ON RECORD. WE REJECTED THE SAME. THE LD. COUNSEL FOR THE ASSESSEE HAS NOW MOVE D A MISC. PETITION AND STATED THAT ASSESSEE WAS PREVENTED FROM APPEARING BEFORE THE BE NCH ON THE DATE OF HEARING DUE TO SUDDEN ILLNESS OF A CLOSE RELATIVE, WHICH WAS BEYON D HIS CONTROL AND HENCE, HE COULD NOT ATTEND THE HEARING BEFORE TRIBUNAL ON 17.06.2015. H ENCE, THE ASSESSEE/APPLICANT HAS PRAYED THAT THE ORDER PASSED ON 17.06.2015 MAY BE R ECALLED FOR PASSING A FRESH ORDER ON MERIT. IN THIS VIEW OF THE MATTER, WE RECALL THIS ORDER OF THE TRIBUNAL DATED 17.06.2015 AND ADMIT THE APPEAL FOR FRESH HEARING. REGISTRY IS DI RECTED TO FIX THESE APPEALS ON 19.04.2016. 4. IN THE RESULT, MISC. APPLICATIONS OF ASSESSEE AR E ALLOWED. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- (P. M. JAGTAP) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 19 TH FEBRUARY, 2016 JD.(SR.P.S.) 2 MA NO.84&90/K/2015 PRAVASH SARDAR A. Y 2009-10 & 2010-11 COPY OF THE ORDER FORWARDED TO: 1 . APPLICANT: SHRI PRAVASH SARDAR, C/O S. K. KHETAN RO OM NO. 104, 46, B. B. GANGULY STREET, KOLKATA-700 012. 2 RESPONDENT DCIT, CENTRAL CIRCLE-XIII, KOLKATA 3 . THE CIT(A) , KOLKATA 4. CIT, KOLKATA 5 . DR, KOLKATA BENCHES, KOLKATA TRUE COPY, BY ORDER, ASSTT. REGISTRAR .