Sk. Qumru Alam, Kolkata v. ITO, Ward - 32(2), Kolkata, Kolkata

MA 13/KOL/2011 | 2002-2003
Pronouncement Date: 18-03-2011 | Result: Allowed

Appeal Details

RSA Number 1323524 RSA 2011
Bench Kolkata
Appeal Number MA 13/KOL/2011
Duration Of Justice 19 day(s)
Appellant Sk. Qumru Alam, Kolkata
Respondent ITO, Ward - 32(2), Kolkata, Kolkata
Appeal Type Miscellaneous Application
Pronouncement Date 18-03-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted C
Tribunal Order Date 18-03-2011
Assessment Year 2002-2003
Appeal Filed On 28-02-2011
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : KOLKATA ( ) . . . . ) [BEFORE HONBLE SRI B.R.MITTAL JM & HONBLE SRI B. K. HALDAR AM] M.A. NO. 13/KOL./2011 ( / IN I.T.A NO. 475/KOL/2009) !' !' !' !' #$ #$ #$ #$ / ASSESSMENT YEAR : 2002-2003 SK. QUMRU ALAM KOLKATA -VS.- INCOME TAX OFFICER WARD-32(2) KOLKATA (PAN : ACXPA 09006 G) (APPLICANT ) (RESPONDENT ) FOR THE APPLICANT : SHRI A.B. MAITR A A.R. FOR THE RESPONDENT : SHRI P. KOLHE D.R. % / ORDER PER SHRI B. R. MITTAL JUDICIAL MEMBER/ . . :- BY THIS MISCELLANEOUS APPLICATION UNDER SECTION 25 4(2) OF THE INCOME TAX ACT THE ASSESSEE HAS PRAYED TO RE-CALL THE EX-PARTE ORDER P ASSED BY THE TRIBUNAL DATED 08.02.2010 IN ITA NO. 475/KOL./2009 FOR ASSESSMENT YEAR 2002-03 O N THE GROUND THAT THE ASSESSEES REPRESENTATIVE COULD NOT BE PRESENT ON THE DATE FIX ED FOR HEARING AS HE WAS NOT WELL. THE ASSESSEE HAS ALSO FILED AN AFFIDAVIT TO SUBSTANTIAT E THE ABOVE FACTS. 2. AT THE TIME OF HEARING THE LD. AUTHORIZED REPRE SENTATIVE OF THE ASSESSEE REITERATED THE ABOVE FACTS AND ALSO FILED A COPY OF MEDICAL CERTIF ICATE. THE LD. DEPARTMENTAL REPRESENTATIVE HAS NOT DISPUTED THE ABOVE CONTENTION OF THE ASSESS EE. 3. CONSIDERING THE CONTENTS OF THE APPLICATION FILE D BY THE ASSESSEE AND THE SUBMISSIONS OF THE LD. REPRESENTATIVES OF THE PARTIES WE ARE SATI SFIED THAT THE NON-APPEARANCE ON BEHALF OF THE ASSESSEE ON THE DATE FIXED FOR WAS DUE TO A REASONA BLE CAUSE. HENCE WE IN THE INTEREST OF JUSTICE RE-CALL OUR EX-PARTE ORDER DATED 08.02.2010 AND DIRECT THE REGISTRY TO FIX THE APPEAL M.A. NO. 13-KOL.-2011 (IN ITA NO.475/KOL./2009) 2 BEFORE C BENCH ON 09.05.2011 . THE ABOVE DATE WAS FIXED IN THE OPEN COURT AND HE NCE IT WAS MADE CLEAR THAT NO NOTICE WILL BE SENT FIXING T HE DATE OF HEARING OF APPEAL. 4. IN THE RESULT THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 18.03. 2011. SD/- SD/- [B.K.HALDAR / . . ] [ B.R. MITTAL / . . ] ACCOUNTANT MEMBER/ JUDICIAL MEMBER/ DATED : 18/ 03/ 2011 COPY OF THE ORDER FORWARDED TO: 1. SK. QUMRU ALAM 23 MARQUIS STREEET KOLKATA-16 2 ITO WARD-32(2) KOLKATA 3. CIT(A)- KOLKATA 4. CIT KOLKATA- 5. DR KOLKATA BENCHES KOLKATA (TRUE COPY) BY ORDER ASSISTANT REGISTRAR I.T.A.T. KOLKATA LAHA SR. P.S.