M/s. Arshia Global Tradecom (P) Ltd, Kolkata V. DCIT, Circle - 7, Kolkata, Kolkata

MA 102/KOL/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 7107 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-08-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2011-2012
• Appeal Filed On: 11-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAURAV KUMAR
• Assessee Lawyers: SURTI BAID

Judgement Text

PAGE | 1 IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH D, KOLKATA BEFORE SH. J.SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SH. S.S.VISWANETHRA RAVI, JUDICIAL MEMBER M.A.NO.-102/KOL/2018 (IN ITA NO.478/KOL/2017) [ASSESSMENT YEAR: 2011-12] APPELLANT BY MS. SURTI BAID, FCA RESPONDENT BY SH. SAURAV KUMAR, ADDL.CIT DATE OF HEARING 03.08.2018 DATE OF PRONOUNCEMENT 24 .08.2018 ORDER PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER BY THIS M.A., THE ASSESSEE SEEKS TO RECALL THE EX-PARTE ORDER DATED 03.04.2018 PASSED BY THIS TRIBUNAL. 2. AFTER HEARING BOTH THE PARTIES, WE FIND THE REASONS STATED IN THE M.A. ARE BONAFIDE WHICH ARE SUPPORTED BY AN AFFIDAVIT FILED AS ANNEXURE B, IN OUR OPINION, PREVENTED THE ASSESSEE IN APPEARING BEFORE THIS TRIBUNAL ON THE DATE OF THE HEARING. TAKING INTO CONSIDERATION AND CONTENTIONS MADE THEREIN IN THIS M.A. AND SUBMISSIONS OF LD.AR AND INTERESTS OF JUSTICE, WE RECALL THE EX-PARTE ORDER DATED 03.04.2018 PASSED BY THIS TRIBUNAL AND RESTORE THE APPEAL IN ITA NO.478/KOL/2017 TO THE FILE. WE DIRECT THE REGISTRY TO FIX THIS APPEAL ON 11.09.2018. SINCE THE DATE OF HEARING IS PRONOUNCED IN THE OPEN COURT, NO SEPARATE NOTICE WILL BE ISSUED. ACCORDINGLY, M.A. FILED BY THE ASSESSEE IS ALLOWED. 3. IN THE RESULT, M.A. FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 24.08.2018. SD/- SD/- (J.SUDHAKAR REDDY) (S.S.VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATE:- 24.08.2018 *AMIT KUMAR* M/S ARSHIA GLOBAL TRADECOM (P.) LTD., JHUNJHUNWALA HOUSE, 1/B NANDO MULLICK LANE, KOLKATA-700006. PAN-AAICA3447A VS DCIT, CIRCLE-7, AAYKAR BHAWAN, 8 TH FLOOR, CHOWRINGHEE SQUARE, KOLKATA-700069. (APPELLANT) (RESPONDENT)