Income Tax Appellate Tribunal - Kolkata
Sitara Begum, Howrah vs Assessee on 15 July, 2016
IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH : KOLKATA
[Before Hon'ble Sri N.V.Vasudevan, JM & Shri Waseem Ahmed, AM]
M.A.No.124/Kol/2015
(A/o I.T.A No. 405/Kol/2013)
Assessment Year : 2007-08
Sitara Begum -vs.- A.C.I.T., Circle-1,
Hooghly. Hooghly.
[PAN : AVBPB 4420 D]
(Appellant) (Respondent)
For the Appellant : Shri Anikesh Banerjee, AR
For the Respondent : Shri Sallong Yaden, Addl.CIT
Date of Hearing : 15.07.2016.
Date of Pronouncement : 15.07.2016.
ORDER
Per N.V.Vasudevan, JM
This is a miscellaneous application filed by the Assessee u/s.254(2) of the Income Tax Act, 1961 (Act) praying for recalling of the order dated 11.9.2015 whereby the appeal of the Assessee was dismissed by the Tribunal for non-prosecution.
2. The above appeal was listed for hearing on 11.9.2015. When the appeal was called for hearing it was noticed by the Bench that the notice of hearing sent to the Assessee at the address given by the Assessee in Form No.36 was returned un-served by the postal authorities with the postal endorsement "Left without instructions". In such circumstances, the Tribunal proceeded to dismiss the appeal for non prosecution. It has been stated in the miscellaneous application that the Assessee is a cancer patient and lives alone with a servant maid. It has also been stated that she gets admitted for medical treatment in hospitals at regular intervals. It is due to this reason that the notice sent by the Tribunal has been returned with the postal endorsement "Left without 2 M.A.No.124/Kol/2015in ITA No.405/Kol/2013 Sitara Begum A.Yr.2007-08 Instructions". It has further been mentioned that the Assessee is interested in prosecuting the appeal and therefore the ex-parte order be recalled.
3. We have heard the rival submissions and are satisfied that the failure of the Assessee to appear before the Tribunal on 11.9.2015 was owing to reasonable and sufficient cause. Hence, the ex-parte order dated 11.9.2015 is recalled and the appeal is directed to be fixed for hearing on 4.8.2016. It was also informed that no separate notice of hearing for the hearing for 4.8.2016 would be sent to the Assessee as the date of hearing was announced in the open court in the presence of the parties.
4. In the result, the miscellaneous application is allowed.
Order pronounced in the Court on 15.07.2016.
Sd/- Sd/-
[Waseem Ahmed] [ N.V.Vasudevan ]
Accountant Member Judicial Member
Dated : 15.07.2016.
[RG PS]
Copy of the order forwarded to:
1. Sitara Begum, 74K, G.T.Road, Dharsa, Hindmotor, Hooghly.
2. A.C.I.T., Circle-1, Hooghly..
3. CIT(A)-XXXVI, Kolkata. 4. CIT-XX, Kolkata.
5. CIT(DR), Kolkata Benches, Kolkata.
True copy By Order Asstt.Registrar, ITAT, Kolkata Benches 2 3 M.A.No.124/Kol/2015in ITA No.405/Kol/2013 Sitara Begum A.Yr.2007-08 3