Abdul Hai, Burdwan V. ITO, Ward-2(1), Asansol, Burdwan

MA 94/KOL/2016

• Counselvise Citation: [2016] 123 COUNSELVISE.COM (IT) 5461 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-08-2016
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 08-07-2016
• Court: TRIBUNAL
• Department Lawyers: SALLON YADEN
• Assessee Lawyers: D BASU THAKUR

Judgement Text

M.A. NO. 94/KOL/2016 (IN I.T.A. NO 1759/KOL./2014) ASSESSMENT YEAR: 2009-2010 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA SMC BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND SHRI N.V. VASUDEVAN, JUDICIAL MEMBER M.A. NO. 94/KOL/2016 (ARISING OUT OF I.T.A. NO. 1759/KOL/ 2014) ASSESSMENT YEAR: 2009-2010 ABDUL HAI,......................................... ..................................APPLICANT PROP. OF NATIONAL TRADERS, RAHA LANE, ASANSOL, DIST. BURDWAN-713 301 [PAN : AANPH 9226 J] -VS.- INCOME TAX OFFICER,................................ ...............................RESPONDENT WARD-2(1), ASANSOL, BURDWAN-713 304 APPEARANCES BY: SHRI D. BASU THAKUR, ADVOCATE, 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 03, 2016 PASSED EX PARTE DISMISSING THE APPEAL OF THE ASSESSEE BEING ITA NO. 1759/KOL/2 014 FOR NON- PROSECUTION ON THE GROUND THAT HIS AUTHORIZED REPRE SENTATIVE WAS SUFFERING FROM SEVERE SPONDYLITIS WHEN THE APPEAL W AS FIXED FOR HEARING ON 03.05.2016 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, WE ARE SATISFIED THAT THERE WAS SU FFICIENT CAUSE FOR THE M.A. NO. 94/KOL/2016 (IN I.T.A. NO 1759/KOL./2014) ASSESSMENT YEAR: 2009-2010 PAGE 2 OF 2 NON-APPEARANCE OF THE ASSESSEE WHEN HIS APPEAL WAS CALLED ON FOR HEARING ON 03.05.2016. WE, THEREFORE, RECALL THE EX-PARTE O RDER DATED 03.05.2016 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 PO ST THE HEARING ON 13 TH OCTOBER, 2016 AS ANNOUNCED IN THE OPEN COURT AND TAKEN NOTE OF B Y THE 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 ABDUL HAI, PROP. OF NATIONAL TRADERS, RAHA LANE, ASANSOL, DIST. BURDWAN-713 301 (2) INCOME TAX OFFICER, WARD-2(1), ASANSOL, BURDWAN-713 304 (3) CIT(A)-ASANSOL (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.