Swapan Mukherjee, Hooghly V. ITO, Wd-22(1)/54(1), Kolkata, Kolkata

MA 92/KOL/2016

• Counselvise Citation: [2016] 123 COUNSELVISE.COM (IT) 5462 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-08-2016
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 01-07-2016
• Court: TRIBUNAL
• Department Lawyers: SALLON YADEN
• Assessee Lawyers: SWAPAN MUKHERJEE SELF

Judgement Text

M.A. NO. 92/KOL/2016 (IN I.T.A. NO 391/KOL./2016) ASSESSMENT YEAR: 2008-2009 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA B(SMC) BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND SHRI N.V. VASUDEVAN, JUDICIAL MEMBER M.A. NO. 92/KOL/2016 (ARISING OUT OF I.T.A. NO. 391/KOL/ 2016) ASSESSMENT YEAR: 2008-2009 SHRI SWAPAN MUKHERJEE,............................. ................................APPLICANT 12, DR. CHATTERJEE LANE, SERAMPORE, HOOGHLY, WEST BENGAL, PIN CODE NO. 712 201 [PAN : ADSPM 8825 C] -VS.- INCOME TAX OFFICER,................................ ....................................RESPONDENT WARD-22(1)/54(1), KOLKATA APPEARANCES BY: SHRI SWAPAN MUKHERJEE, SELF, FOR THE ASSESSEE SHRI SALLON YADEN, ADDL. CIT, D.R., FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : AUGUST 12, 2016 DATE OF PRONOUNCING THE ORDER : AUGUST 12, 2016 O R D E R PER SHRI P.M. JAGTAP :- BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DATED MAY 25, 2016 PASSED EX PARTE DISMISSING THE APPEAL OF THE ASSESSEE BEING ITA NO. 391/KOL/20 16 FOR NON- PROSECUTION ON THE GROUND THAT HIS AUTHORIZED REPRE SENTATIVE WAS NOT WELL ON THE DATE OF HEARING FIXED BEFORE THE TRIBUN AL ON 25.05.2016. 2. WE HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AN D ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. KEEPING IN V IEW THE REASON GIVEN BY THE ASSESSEE, WHICH IS DULY SUPPORTED BY THE MED ICAL CERTIFICATE, WE ARE SATISFIED THAT THERE WAS SUFFICIENT CAUSE FOR T HE NON-APPEARANCE OF THE ASSESSEE WHEN HIS APPEAL WAS CALLED ON FOR HEARING ON 25.05.2016. WE, M.A. NO. 92/KOL/2016 (IN I.T.A. NO 391/KOL./2016) ASSESSMENT YEAR: 2008-2009 PAGE 2 OF 2 THEREFORE, RECALL THE EX-PARTE ORDER DATED 25.05.20 16 PASSED BY THE TRIBUNAL, KEEPING IN VIEW THE PROVISO TO RULE 24 OF THE APPELLATE TRIBUNAL RULES, 1963 AND RESTORE THE APPEAL OF THE ASSESSEE AT ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO POST THE HEARING ON 6 TH OCTOBER, 2016 AS ANNOUNCED IN THE OPEN COURT AND TAKEN NOTE OF BY TH E LD. REPRESENTATIVES 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 AUGUST 12, 20 16. SD/- SD/- (N.V. VASUDEVAN) (P.M. JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER KOLKATA, THE 12 TH DAY OF AUGUST, 2016 COPIES TO : (1) SHRI SWAPAN MUKHERJEE, 12, DR. CHATTERJEE LANE, SERAMPORE, HOOGHLY, WEST BENGAL, PIN CODE NO. 712 201 (2) INCOME TAX OFFICER, WARD-22(1)/54(1), KOLKATA (3) CIT(A)-21, KOLKATA, (4) COMMISSIONER OF INCOME TAX, KOLKATA- , KOLKATA (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.