M/s Navin Vanijya Pvt. Ltd., Kolkata V. ACWT, CC-IV, KOLKATA, Kolkata

MA 10/KOL/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4530 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-07-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2005-2006
• Appeal Filed On: 01-02-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SALLONG YADEN A
• Assessee Lawyers: B C JAINN
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH C KOLKATA BEFORE SHRI N.V.VASUDEVAN, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER (MISC. APPLICATION) NO.10-12/KOL/2016 (ARISING OUT WTA NO.42-44/KOL/2014) / ASSESSMENT YEARS:-2005-06 TO 2007-08 M/S NAVIN VANIJYA PVT LTD. P-221/2, STRAND ROAD, KOLKATA-700 001 [ PAN NO. AABCN 9909 R ] / V/S . ACWT, CENTRAL CIRCLE- IV, AAYAKAR BHAWAN, PURBA, 3 RD FLOOR, 110, SHANTI PALLY, KOLKATA-700 107 (ORIGINAL APPELLANT) (ORIGINAL R ESPONDENT) (APPELLANT) .. (RESPONDENT) / BY APPELLANT SHRI B.C. JAINN, FCA / BY RESPONDENT SHRI SALLONG YADEN, ACIT-DR ! / DATE OF HEARING 15-07-2016 '# ! / DATE OF PRONOUNCEMENT 15-07-2016 / ORDER PER WASEEM AHMED, ACCOUNTANT MEMBER:- BY WAY OF THESE THREE MISCELLANEOUS APPLICATION (MA ) FILED BY THE ASSESSEE SEEKING RECALL OF EX PARTE TRIBUNAL ORDER DATED 07-07-2015. 2 AT THE TIME OF HEARING BEFORE US, IT WAS POINTED OUT BY THE LEARNED COUNSEL THAT THE ASSESSEE COULD NOT APPEAR ON THE DATE OF HEARING OWING TO OUT OF KOLKATA ON ACCOUNT OF PREVI OUS ENGAGEMENT, WHO WAS LOOKING AFTER TAX MATTERS OF TH E ASSESSEE FIRM. MA NO.10-12/KOL/2016 M/S NAVIN VANIJYA PVT. LTD. V. ACWT, CC[IV, KOL. PAGE 2 3 AFTER CONSIDERING THE FACTS OF THE CASE AND THE A RGUMENTS OF BOTH THE PARTIES, WE AGREE WITH THE CONTENTION OF T HE LEARNED COUNSEL THAT THERE WAS A REASONABLE CAUSE FOR ASSES SEE'S FAILURE TO APPEAR BEFORE THE ITAT ON THE DATE OF HEARING. A CCORDINGLY, WE RECALL THE ORDER OF THE ITAT IN WTA NO.10-13/KOL/20 16 AND DIRECT THE REGISTRY TO FIX APPEALS ON 04.08.2016 WITHOUT FURNISHING FURTHER NOTICE TO BOTH THE PARTIES. 4. IN THE RESULT, THREE MAS OF ASSESSEE ARE ALLOWED. ORDER PRONOUNCED ON THE DATE OF HEARING I.E. 15.07 .2016 SD/- SD/- (%&) (!&) (N.V.VASUDEVAN) (WASEE M AHMED) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) KOLKATA, *DKP ()*- 15 / 07 /201 6 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-M/S NAVIN VANIJYA PVT. LTD., P-221/2, ST RAND ROAD, KOLKATA-01 2. /RESPONDENT-ACWT, C.C.-IV, AAYAKAR BHAVAN, PURBA, 3 RD FL. 110, SHANTI PALLY, KOL-107 3.)2)3 4 / CONCERNED CIT 4. 4- / CIT (A) 5.783, 3 , KOLKATA / DR, ITAT, KOLKATA 6.8; <= / GUARD FILE. BY ORDER/ , /TRUE COPY/ /) 3 , #