Income Tax Appellate Tribunal - Kolkata
Ito, Wd-36(2), Kolkata, Kolkata vs Shankar Lal Agarwala, Kolkata on 24 November, 2017
1 M.A. No. 164/KOL/2017
(arising out of I.T.A. No. 1749/KOL/2014)
Assessment Year : 2010-2011
IN THE INCOME TAX APPELLATE TRIBUNAL,
KOLKATA 'A' BENCH, KOLKATA
Before Shri P.M. Jagtap, Accountant Member and
Shri N.V. Vasudevan, Judicial Member
M.A. No. 164/KOL./2017
(in I.T.A. No. 1749/KOL./2014)
Assessment Year: 2010-2011
Shank ar Lal Agarwala,...........................................................Applicant
405, "Swaika Centre",
4A, Pollock Street,
Kolkata-700 001
[PAN: ACQPA 9623 H]
-Vs.-
Income Tax Officer,................................................................Respondent
Ward-36(2 ), Kolkata,
Aayakar Bhawan,
110, Shanti Pally Pu rva,
8 t h Floor,
Kolkata-700 107
Appearances by:
Shri Pradip Kumar, Advocate, for the assessee
Shri Shallong Yadden, Addl. CIT, D.R., for the Department
Date of concluding th e hearing : November 24, 2017
Date of pronouncing the order : November 24, 2017
O R D E R
Per Shri P.M. Jagtap, Accountant Member :
By this Miscellaneous Application, the assessee is seeking recall of the order of the Tribunal dated August 10, 2017 passed ex-parte dismissing the appeal of the assessee being I.T.A. No. 1749/KOL/2014 for non-prosecution on the following grounds:-
"3. The appellant states that due to sudden demise of the Appellant's daughter's mother-in-law, the appellant could not attend the Ld. Tribunal on the date fixed i.e. 10.08.2017. The appellant has deputed his representative Mr. Narayan Chandra Das with instructions to pray for an adjournment at time of hearing on behalf of the appellant.2 M.A. No. 164/KOL/2017
(arising out of I.T.A. No. 1749/KOL/2014) Assessment Year : 2010-2011
4. That the said representative attended the Ld. Tribunal at about 10.45 A.M. on 10.08.2017 and waited for call of the said appeal, but the said appeal was not called on for hearing, whenafter court rise, he enquired from Bench Clerk about the said appeal ,when he was informed that the said appeal was called on and since no one appeared on behalf of the appellant the same has been dismissed for non prosecution and the said fact was duly communicated to the Ld. Assistant registrar on the same day vide letter dated 10.08.2017. A copy whereof is annexed hereto and marked with letter "A". Order dated 10.08.2017 is also annexed hereto and marked with letter "B"
.
2. Keeping in view the above reasons given by the assessee, we are satisfied that there was a sufficient cause for the non-appearance of the assessee on 10 t h August, 2017 when his appeal was called for hearing. We, therefore, recall the ex-parte order dated August 10, 2017 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 fix the same for hearing afresh on 11 t h January, 2018 as announced in the open Court and taken note of by the ld. representatives of both the sides.
3. In the result, the Miscellaneous Application filed by the assessee is allowed.
Order pronounced in the open Court on 24 t h day of November, 2017.
Sd/- Sd/-
(N.V. Vasudevan) (P.M. Jagtap)
Judicial Member Accountant Member
Kolkata, the 24 t h day of November, 2017 Copies to : (1) Shri Shankar Lal Agarwala, 405, "Swaika Centre", 4A, Pollock Street, Kolkata-700 001 (2) Income Tax Officer, 3 M.A. No. 164/KOL/2017 (arising out of I.T.A. No. 1749/KOL/2014) Assessment Year : 2010-2011 Ward-36(2 ), Kolkata, Aayakar Bhawan, 110, Shanti Pally Pu rva, 8 t h Floor, Kolkata-700 107 (3) Commissioner of Inco me-t ax (Appeals)-XX, Kolkata (4) Commissioner of Income Tax (5) The Depart ment al Represent ative (6) Guard File TRUE COPY By order Senior Private Secretary, Head of Office/DDO, Income Tax Appellate Tribunal Kolkata Benches, Kolkata Laha/Sr. P.S.