M/s. Unnati Projects Pvt Ltd, Kolkata V. ITO, Ward - 7(2), Kolkata, Kolkata

MA 101/KOL/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6916 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-07-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2012-2013
• Appeal Filed On: 08-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DASGUPTA CIT LD
• Assessee Lawyers: SANA JAVED LD

Judgement Text

INCOME TAX APPELLATE TRIBUNAL D BENCH : KOLKATA BEFORE SHRI J. SUDHAKAR REDDY, AM & SHRI S.S.VISWANETHRA RAVI, JM M.A. NO . 101/KOL/2018 [ IN I.T A NO . 498 /KOL/201 7 A.Y 2012 - 13 M/S. UNNATI PROJECTS VS. I.T.O., WARD 7(2) , KOLKATA PVT. LTD. PAN: A ABCU1901A [ APPLICANT ] [ RESPONDENT ] APPLICANT BY : MS SANA JAVED, LD.AR RESPONDENT BY : SHRI DASGUPTA, ADDL. CIT, LD.DR DATE OF HEARING : 13 - 07 - 2018 DATE OF PRONOUNCEMENT : 25 - 07 - 2018 ORDER SHRI S.S.VISWANETHRA RAVI, JM BY T H IS MISCELLANEOUS APPLICATION FILED U/S. 254(2) OF THE ACT THE APPLICANT INTENDS TO RECALL THE EX PA RTE ORDER DT. 04 - 04 - 2018 PASSED BY THIS TRIBUNAL IN ITA NO. 498/KOL/2017 FOR THE A.Y 2012 - 13. 2. T HE LD. AR SUBMITS THAT THE ASSESSE DID NOT RECEIVE ANY NOTICE OF FIXING THE HEARING ON 04 - 04 - 2018 AND AS SUCH ANY AUTHORIZED REPRESENTATIVE ON BEHALF OF AS SESSE COULD NOT APPEAR BEFORE THIS TRIBUNAL ON THE SAID DATE OF HEARING. F URTHER S HE SUBMITS THAT THE ASSESSE WAS PREVENTED DUE TO THE REASONS STATED IN THE MISC. APPLICATION AND AS SUCH NON - APPEARANCE WAS NOT WILLFUL OR DELIBERATE. SHE FURTHER REFERRE D TO RULE 25 OF THE ITAT RULES, 1963 AND ARGUED THAT THERE WAS SUFFICIENT CAUSE FOR NON - APPEARANCE OF ASSESSE E AND PRAYED TO RECALL THE EX PARTE ORDER DT. 04 - 04 - 2018 AND RESTORE THE SAME TO THE FILE. 3. ON THE OTHER HAND, THE LD. DR OPPOSED TO THE ABOVE SUBMISSIONS OF THE LD.AR IN RECALLING THE SAID ORDER BY ALLOWING THIS MISC. APPLICATION OF ASSESSEE. HE ALSO SUBMITS THAT THERE WAS NO EVIDENCE TO SHOW THAT THE ASSESSE DID NOT RECEIVE ANY NOTICE ISSUED BY THIS TRIBUNAL AND AS SUCH M.A. NO . 101 /KOL/2018 2 PRAYED TO DISMISS THE MISC. APPLICATION FILED BY THE ASSESSE. HE RELIED ON THE SAID ORDER OF THIS TRIBUNAL. 4 . HEARD RIVAL SUBMISSIONS AND PERUSED THE RECORD. IT IS NOTICED FROM RECORD THAT THE NOTICE OF HEARING WAS ISSUED TO ASSESSE E . BUT, THERE WAS NO PROOF OF ACKNOWLEDGE MENT SHOWING THE RECEIPT OF SUCH NOTICE BY THE ASSESSE. WE FIND THAT THE REASONS STATED IN THE MISC. APPLICATION TO RECALL THE ORDER SUPPORTS THE SUBMISSION OF LD.AR . THEREFORE, TAKING INTO CONSIDERATION THE FACTS AND CIRCUMSTANCES OF THE CASE, SUBMISS IONS OF THE LD.AR AND IN THE INTEREST OF JUSTICE, WE DEEM IT FIT AND PROPER TO RECALL THE EX PARTE ORDER DT. 04 - 04 - 2018 AND RESTORE THE SAME TO THE FILE. REGISTRY IS DIRECTED TO FIX THE CASE AFRESH ON 29 - 08 - 2018. SINCE THE DT. 29 - 08 - 2018 IS ANNOUNCED I N THE OPEN COURT, NO NOTICE WILL BE ISSUED TO THE RESPECTIVE PARTIES. 5 . IN THE RESULT, THE M ISC. APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 25 - 07 - 2018 SD/ - SD/ - J. SUDHAKAR REDDY S.S.VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 25 - 07 - 2018 COPY OF THE ORDER FORWARDED TO: 1. APPLICANT / ASSESSEE: M/S. UNNATI PROJECTS PVT. LTD PAN: AABCU1901A, FLAT NO. 1/1, 1 ST FLOOR, BLOCK - 11, 238/126/3 JESSORE ROAD, AIRPORT CITY, KOLKATA - 52. 2 RESPONDENT / DEPARTMENT : THE ITO, WARD 7(2), 5 TH FLOOR, AAYKAR BHAWAN, P - 7 CHOWRINGHEE SQUARE, KOLKATA - 69. 3. CIT, 4. CIT(A), 5. D R, KOLKATA BENCHES, KOLKATA * *PP/SPS TRUE COPY BY ORDER, SR.PS, H.O.O ITAT,KOL