M/s Dayal Road Lines, Howrah v. ITO, Ward-56(3), Kolkata, Kolkata

MA 172/KOL/2016 | 2005-2006
Pronouncement Date: 30-11-2017 | Result: Allowed

Appeal Details

RSA Number 17223524 RSA 2016
Assessee PAN AACFD4793K
Bench Kolkata
Appeal Number MA 172/KOL/2016
Duration Of Justice 11 month(s) 11 day(s)
Appellant M/s Dayal Road Lines, Howrah
Respondent ITO, Ward-56(3), Kolkata, Kolkata
Appeal Type Miscellaneous Application
Pronouncement Date 30-11-2017
Appeal Filed By Assessee
Tags No record found
Order Result Allowed
Bench Allotted B
Tribunal Order Date 30-11-2017
Assessment Year 2005-2006
Appeal Filed On 19-12-2016
Judgment Text
B IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH B KOLKATA BEFORE SHRI ABY. T. VARKEY JUDICIAL MEMBER AND SHRI WASEEM AHMED ACCOUNTANT MEMBER (MISC. APPLICATION) M.A.NO.172/KOL/2016 (ARISING OUT ITA NO.1476/KOL/2010) / ASSESSMENT YEAR:2005-06 M/S DAYAL ROAD LINES 35 JAGAT BANERJEE GHAT ROAD SHIBPUR HOWRAH- 711102 [ PAN NO.AACFD 4793 K ] / V/S . INCOME TAX OFFICER WARD-56(3) 3 GOVT. PLACE (WEST) KOLKATA-01 (ORIGINAL APPELLANT) (ORIGINAL R ESPONDENT) (APPLICANT) .. (RESPONDENT) / BY APPELLANT SHRI R. DHAR ADVOCATE !' / BY RESPONDENT SHRI SAURABH KUMAR ADDL. CIT-DR / DATE OF HEARING 06-10-2017 / DATE OF PRONOUNCEMENT 30-11-2017 / ORDER PER WASEEM AHMED ACCOUNTANT MEMBER:- BY THIS MISCELLANEOUS APPLICATION THE ASSESSEE IS SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DATED SEPTEMBER 14 TH 2016 PASSED EX-PARTE DISMISSING THE APPEAL OF THE ASSESSEE BEING I.T.A. NO. 1476/KOL/2010 FOR NON - PROSECUTION. 2. WE HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES A ND ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. AS SUBMITTED BY THE A SSESSEE IN THE PRESENT MISCELLANEOUS APPLICATION AND FURTHER REITERATED BY THE ID. COUNSEL FOR THE ASSESSEE NON-APPEARANCE OF THE ASSESSEE BEFORE THE TRIBUNAL AT THE TIME OF HEARING FIXED ON 14.09.2016 WAS DUE TO THE FOLLOWING REASON:- ' THAT 14.09.2016 WAS FIXED FOR HEARING OF ITA NO.147 6/KOL/2010 AGAINST LD CITS ORDER U/S. 263 OF THE IT ACT 1961 AND NOT AGA INST LD CIT(A)-XXXVI/KOL IS ORDER DATED 30.082009. THAT THE PETITIONER APPEARED SEVERAL TIMES BEFORE Y OUR HONOURS IS RESPECT OF THE APPEAL AGAINST THE ORDER U/S. 263 OF THE ACT (V IDE PETITION DATED MA NO172/KOL/2016 M/S DAYAL ROAD. LINES. V. ITO WD-56(3) KOL PAGE 2 08.12.2014 FILED ON 19.12.2014 AND YOUR HONURS ORD ER DATED 14.09.2016 BOTH ANNEXED FOR READY REFERENCE). THAT BY MISTAKE YOUR HONOURS ASSUMING THAT THE HEA RING DATED 14.09.2016 WAS FOR THE APPEAL AGAINST ORDER OF LD CIT(A) AND PASSED AN ORDER OF DISMISSAL WHEN IT WAS FOR THE CITS ORDER U/S.263 O F THE IT ACT 1961. THAT SINCE HEARING WAS FIXED FOR HARING THE APPEAL AGAINST THE ORDER U/S. 263 OF THE ACT & NOT FOR APPEAL AGAINST THE ORDER OF L D CIT(A) THE DISMISSAL ORDER DATED 14 TH SEPTEMBER 2016 IS LIABLE TO BE RECALLED. IT IS THEREFORE MOST RESPECTFULLY SUBMITTED THAT TH E DISMISSAL ORDER MAY KINDLY BE RECALLED AND THE APPEAL AGAINST THE ORDER U/S. 2 63 OF THE ACT MAY KINDLY BE HEARD. '. KEEPING IN VIEW THE SUBMISSION MADE ABOVE WE ARE S ATISFIED THAT THERE WAS A SUFFICIENT CAUSE FOR NON-APPEARANCE ON BEHALF OF TH E ASSESSEE AT THE TIME OF HEARING FIXED ON 14.09.2016. WE THEREFORE RECALL THE EX-PARTE ORDER DATED 14.09.2016 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 HEARIN G AFRESH IN DUE COURSE. CONSEQUENTLY MA OF ASSESSEE IS ALLOWED. 3. IN THE RESULT MA OF ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 30/11/201 7 SD/- SD/- ( () ( () (ABY T. VARKEY) (WASEE M AHMED) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) KOLKATA *DKP *- 30 / 11 /201 7 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-M/SDAYALA ROAD LINES 35 JAGT BANERJEE GHAT ROAD SHIBPUR HOWRAH-711102 2. !' /RESPONDENT- ITO WARD-56(3) 3 GOVT. PLACE (WEST) KOLKTA-01 3. 5 6 / CONCERNED CIT 4. 6- / CIT (A) 5. !5 5 KOLKATA / DR ITAT KOLKATA 6. / GUARD FILE. BY ORDER/ /TRUE COPY/ SR. PRIVATE SECRETARY HEAD OF OFFICE/DDO 5