Swastik Urban Resources Pvt. Ltd., Bhubaneswar V. ITO, Ward-1(2), Bhubaneswar

MA 07/CTK/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 9402 (ITAT-CUTTACK)
• Duration Of Justice: 5 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-08-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 03-03-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: J K LENKA
• Assessee Lawyers: D PARIDA
• Section: 201

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK , . . , BEFORE SHRI CHANDRA MOHAN GARG, JM & SHRI L.P. SAHU, AM MISCELLANEOUS APP LICATION NO. 07 / CTK /20 20 ( ARISING OUT OF ITA NO. 487 / CTK/ 201 7 ) ( / ASSESSMENT YEAR S : 20 1 3 - 201 4 ) SWASTIK URBAN RESOURCES PVT. LTD., 2 ND F LOOR, B/23/1, CHANDAKA INDUSTRIAL ESTATE, BHUBANESWAR - 751024 VS. ITO, WARD - 1(2), BHUBANESWAR ./ ./ PAN/GIR NO. : A A QCS 5831 E ( / APPELLANT ) .. ( / RESPONDENT ) /ASSESSEE BY : SHRI D.PARIDA, ADVOCATE /REVENUE BY : SHRI J.K.LENKA , DR / DATE OF HEARING : 14 / 0 8 /20 20 / DATE OF PRONOUNCEMENT : 18 /0 8 /20 20 / O R D E R PER L.P.SAHU, AM TH IS MISCELLANEOUS APPLICATION HA S BEEN FILED BY THE ASSESSEE SEEKING RECALLING OF THE ORDER OF TRIBUNAL DATED 17.05.2018 , PASSED IN ITA NO. 487 /CTK/201 7 FOR A.Y. 20 1 3 - 201 4 . 2. WE HAVE HEARD ARGUMENTS OF BOTH THE SIDES AND CAREFULLY PERUSED THE ORDER OF THE TRIBUNAL . 3. T HE LD. AR SUBMITTED THAT TRIBUNAL HAS PASSED THE EX - PARTE ORDER BECAUSE OF NON - APPEARANCE OF THE ASSESSEE. IT IS THEREFORE, SUBMITTED BY THE LD. AR THAT THE ORDER DATED 17 . 05 .201 8 MAY KINDLY BE RECALLED AND APPEAL OF THE ASSESSEE MAY KINDLY BE HEARD ON MERITS. 4. ON THE OTHER HAND, LD. DR RELIED ON THE ORDER OF THE TRIBUNAL . M.A. NO. 0 7 /CTK/20 20 2 5 . AFTER HEARING THE SUBMISSIONS OF BOTH THE PARTIES AND CAREFULLY PERUSIN G OF THE TRIBUNAL ORDER, WE OBSERVE THAT THE TRIBUNAL DISMISSED THE APPEAL OF THE ASSESSEE EX - PARTE AS THERE WAS NON - APPEARANCE BY THE ASSESSEE BEFORE THE TRIBUNAL. HOWEVER, LD. AR OF THE ASSESSEE IN THE MISCELLANEOUS APPLICATION EXPLAINED FOR NON - APPEARAN CE BEFORE THE TRIBUNAL. CONSIDERING THE SUBMISSION OF THE ASSESSEE AND LOOKING TO THE FACTS AND CIRCUMSTANCES OF THE CASE, WE ALLOW THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE AND RESTORE THE ORDER DATED 17.05.2018 PASSED BY THE TRIBUNAL IN ITA NO. 487 /CTK/201 7 TO ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO LIST THIS CASE IN DUE COURSE . 6 . IN THE RESULT, THE MISCELLANEOUS APPLICATION OF ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 18 / 0 8 /20 20 . S D/ - ( C.M.GARG ) S D/ - (L.P.SAHU) / JUDICIAL MEMBER / ACCOUNTANT MEMBER CUTTACK ; DATED 18 / 0 8 /20 20 PRAKASH KUMAR MISHRA, SR. PS . / COPY OF THE ORDER FORWARDED TO : / BY ORDER, ( SENIOR PRIVATE SECRETARY ) , / ITAT, CU TTACK 1. / THE APPELLANT - . SWASTIK URB AN RESOURCES PVT. LTD., 2 ND FLOOR, B/23/1, CHANDAKA INDUSTRIAL ESTATE, BHUBANESWAR - 751024 2. / THE RESPONDENT - ITO, WARD - 1(2), BHUBANESWAR 3. ( ) / THE CIT(A), 4. / CIT 5. , , / DR, ITAT, CUTTACK 6. / GUARD FILE. //TRUE COPY//