Seikh Nizamuddin, Purba Medinipur V. ACIT, Circle-27,Haldia, Haldia

MA 90/KOL/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6927 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-07-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 22-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

, B , IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH B KOLKATA BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND SHRI M.BALAGANESH, ACCOUNTANT MEMBER (MISC. APPLICATION) M.A.NO.90/KOL/2018 (ARISING OUT ITA NO.1802/KOL/2016) / ASSESSMENT YEAR:2011-12 SEIKH NIZAMUDDIN RAMBAG, MAHISHUDAL, DIST. PURBA MEDINIPUR PIN NO.721 602 [ PAN NO.ABKPN 1798 H ] / V/S . ACIT, CIRCLE-27, HALDIA, PIN 721602 (ORIGINAL APPELLANT) (ORIGINAL R ESPONDENT) (APPLICANT) .. (RESPONDENT) / BY APPLICANT MRS. PARNASHREE BANERJEE, ADVOCATE !' / BY RESPONDENT SHRI ARINDAM BHATTACHARJEE, ADDL. CIT-DR / DATE OF HEARING 29-07-2018 / DATE OF PRONOUNCEMENT 04-07-2018 / ORDER PER S.S.GODARA, JUDICIAL MEMBER:- THIS ASSESSEES MISCELLANEOUS APPLICATION FILED U/S . 254(2) OF THE INCOME TAX ACT, 1961, IN SHORT THE ACT ARISES FRO M TRIBUNALS ORDER DATED 01.03.2018. 2. LEARNED COUNSEL SUBMITS BEFORE US THAT THE CASE WAS FIXED FOR HEARING ON 10.01.2018 BUT THE ENVELOPE CONTAINING THE SUBSE QUENT NOTICE FIXING HEARING OF THE APPEAL ON 20.02.2018 WAS RECEIVED BY THE BROTHER OF APPLICANT- PETITIONER WHICH HE UNFORTUNATELY FORGOT TO HANDOVE R TO THE APPLICANT-PETITIONER. ACCORDINGLY, THE LEARNED COUNSEL SUBMITS THAT ASSES SEE FAILED TO APPEAR ON THE DATE OF HEARING AND THUS PRAYED TO RECALL THE O RDER. ON THE OTHER HAND, LEARNED DEPARTMENTAL REPRESENTATIVE DID NOT OPPOSE THE SAME. MA NO90/KOL/2018 SEIKH NIZAMUDDIN VS. ACIT, CIR-27, HLD PA GE 2 3. KEEPING IN VIEW OF THE SUBMISSION MADE ABOVE, WE ARE SATISFIED THAT THERE WAS A SUFFICIENT CAUSE FOR NON APPEARANCE ON BEHALF OF ASSESSEE AT THE TIME OF HEARING FIXED ON 20.02.2018. WE THEREFORE R ECALL EX PARTE ORDER DATED 03.08.2017 PASSED BY THE TRIBUNAL AND KEEPING IN VI EW THE PROVISO TO RULE 24 OF THE APPELLATE TRIBUNAL RULES, 1963 AND RESTORE T HE APPEAL TO THE ASSESSEE AT ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO FIX THE SAME IN DUE COURSE. 4. THIS ASSESSEES MISCELLANEOUS APPLICATION IS ALL OWED. ORDER PRONOUNCED IN THE OPEN COURT ON 04/07/2018 SD/- SD/- ( () ( () (M.BALAGANESH) (S.S. G ODARA) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) KOLKATA, *DKP *- 04/07 /201 8 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-SEIKH NIZAMUDDIN RAMBAG, MAHISHADAL, DIST. PURBA MEDINIPUR-721602 2. !' /RESPONDENT-ACIT, CIRCLE-27, HALDIA-721602 3. 5 6 / CONCERNED CIT 4. 6- / CIT (A) 5. !5, 5, KOLKATA / DR, ITAT, KOLKATA 6. / GUARD FILE. BY ORDER/ , /TRUE COPY/ SR. PRIVATE SECRETARY HEAD OF OFFICE/DDO 5,