Income Tax Appellate Tribunal - Kolkata
Neena Choudhury, Hooghly vs Ito, Ward - 23(2), Hooghly, Hooghly on 2 November, 2018
1
MA No.136/Kol/2018
Neena Choudhury., AY- 2009-10
आयकर अपील य अधीकरण, यायपीठ - "D" कोलकाता,
IN THE INCOME TAX APPELLATE TRIBUNAL "D" BENCH: KOLKATA
(सम )Before ी ऐ. ट . वक , यायीक सद य एवं/and ी एम .बालागणेश, लेखा सद य)
[Before Shri A. T. Varkey, JM & Shri M. Balaganesh, AM]
M.A. No.136/Kol/2018
In I.T.A. No. 57/Kol/2017
Assessment Year: 2009-10
Neena Choudhury Vs. Income-tax Officer, Ward-23(2),
(PAN: AKXPC6963D) Hooghly
Applicant Respondent
Date of Hearing 02.11.2018
Date of Pronouncement 02.11.2018
For the Applicant Shri Rajiv Choudhury, Advocate
For the Respondent Shri Sankar Halder, JCIT, Sr. DR
ORDER
Per Shri A.T.Varkey, JM
This Misc. application has been filed by the assessee against the ex parte order passed by the Tribunal dated 22.06.2018 in ITA No. 57/Kol/2017 for AY 2009-10.
2. At the outset itself, we note that this is an ex parte order passed by the Tribunal in this matter on 22.06.2018. At the time of hearing, Ld. Counsel for the assessee submitted that on the date of hearing the Ld. AR of the assessee could not appear before the bench since the assessee's AR did not receive any document from the assessee and thus he was not aware of the date of hearing because assessee sent the documents at the office of the Ld. AR at Gandhi House, 8th floor, 16, G. C. Avenue, Kolkata-13 instead of the new address at 8/2 Kiran Shankar Roy Road, 3rd floor, Room No. 35 to 37, Kolkata-700 001 since the Ld. AR shifted at the new address. Therefore, he prayed before the Bench to recall the Tribunal's order passed ex parte on 22.06.2018 for hearing on merits. Since there is 2 MA No.136/Kol/2018 Neena Choudhury., AY- 2009-10 reasonable cause for the Ld. AR of the assessee not to appear before us on the date fixed for hearing, we are inclined to recall our order passed on 22.06.2018 dismissing the appeal for non appearance of the Ld. AR of the assessee. Registry is directed to fix the appeal on 03.12.2018. No notice is required to be served as the order is pronounced in open court.
3. In the result, Misc. application of assessee is allowed.
Order is pronounced in the open court.
Sd/- Sd/-
(M. Balaganesh) (Aby. T. Varkey)
Accountant Member JudicialMember
Dated : 02nd November, 2018
Jd.(Sr.P.S.)
Copy of the order forwarded to:
1. Appellant - Smt. Neena Choudhury, Sukanto Sarani, 2nd floor, Hind Motor, Hooghly-712233.
2 Respondent - ITO, Ward-23(2), Hooghly.
3. CIT(A)-6, Kolkata. (sent through e-mail)
4. CIT- 8, Kolkata.
5. DR, ITAT, Kolkata. (sent through e-mail) /True Copy, By order, Sr. Pvt. Secretary