M/s Motors & Controls, Kolkata V. CIT, Kolkata, Kolkata

MA 101/KOL/2016

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6300 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 6 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-02-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 20-07-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARINDAM BHATTACHARJEE
• Assessee Lawyers: AMIT SARAF

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH : KOLKATA [BEFORE HONBLE SRI N.V.VASUDEVAN, JM & SHRI M.BA LAGANESH, AM] M.A.NO.101/KOL/2016 (A/O I.T.A NO.370/KOL/2014) ASSESSMENT YEAR : 2009-10 M/S. MOTORS & CONTROLS -VS.- C.I.T. KOLKATA. KOLKATA. [PAN : AAFFM 0834 K] (APPELLANT) (RESPONDENT) FOR THE APPELLANT : SHRI AMIT SARAF, FCA FOR THE RESPONDENT : SHRI.ARINDAM BHATTACHARJEE , ADDL.CIT DATE OF HEARING : 02.02.2018. DATE OF PRONOUNCEMENT : 02.02.2018. ORDER PER N.V.VASUDEVAN, JM THIS IS A MISCELLANEOUS APPLICATION FILED BY THE A SSESSEE U/S 254 (2) OF THE INCOME TAX ACT, 1961 (ACT), PRAYING FOR RECALLING THE ORDER DATED 28.11.2014 PASSED BY THIS TRIBUNAL WHEREBY THE ASSESSEES APPEAL WAS DISMISSED FOR NON PROSECUTION. 2. IT HAS BEEN POINTED OUT IN THE MISCELLANEOUS APPLICATION THAT ON 28.11.2014 THE AUTHORIZED REPRESENTATIVE FILED AN APPLICATION FOR AN ADJOURNMENT ON 25.11.2014 CITING ILLNESS OF THE AUTHORIZED REPRESENTATIVE AS REASON FOR SEEKING ADJOURNMENT. THE REQUEST WAS REFUSED BY THE BENCH FOR THE REASON THE POWER O F ATTORNEY OF THE AR WAS NOT ON RECORD. ALONG WITH THE MISCELLANEOUS APPLICATION TH E ASSESSEE HAS FILED POWER OF ATTORNEY OF SHRI S.K.JAIN, FCA. 3. WE ARE OF THE VIEW THAT THERE WAS A REASONABLE C AUSE FOR THE ASSESSEES FAILURE TO APPEAR ON 28.11.2014. THE EXPARTE ORDER DATED 28.11 .2014 IS THEREFORE RECALLED. THE APPEAL IS DIRECTED TO BE FIXED FOR HEARING ON 07.0 3..2018. THE DATE OF HEARING WAS ANNOUNCED IN THE OPEN COURT AND HENCE NO NOTICE OF HEARING WOULD BE SENT TO THE PARTIES. 2 M.A.NO.101/KOL/2016 (A/O I.T.A.NO.370/KOL/2014) M/S MOTORS & CONTROLS A.YR..2009-10 2 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON 02.02.2018. SD/- SD/- [M.BALAGANESH] [ N.V.VASUDEVAN ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 02.02.2018. [RG SR.PS] COPY OF THE ORDER FORWARDED TO: 1.M/S MTOTORS & CONTROLS, MOON HOUSE, 5 TH FLOOR, ROOM NO.31, 21, GANESH CHANDRA AVENUE, KOLKATA-700013. 2 C.I.T., KOLKATA.. 3. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PR IVATE SECRETARY HEAD OF OFFICE/D.D.O., I.T.A.T., KOLKATA BENCHE S