M/s. D.K. Industries, Kolkata V. ITO, Ward - 34(3), Kolkata, Kolkata

MA 104/KOL/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7812 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-03-2012
• Appeal Filed By: Assessee
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 02-11-2011
• Court: TRIBUNAL
• Department Lawyers: ANJAN PD ROY
• Assessee Lawyers: K L BOTHRA

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL, BEN CH B, KOLKATA () BEFORE , , , , , SHRI MAHAVIR SINGH, JUDICIAL MEMBER. /AND . .. .!' !'!' !'. .. . , #$ SHRI C.D.RAO, ACCOUNTANT MEMBER % % % % / M.A.NO.104/KOL/2011 A/O ITA NO . 1195/KOL/2010 &' ()/ ASSESSMENT YEAR : 2007-08 (+, / APPELLANT ) M/S.D.K INDUSTRIES, KOLKATA (PAN: AABFD 9250 E) - & - - VERSUS - . (./+,/ RESPONDENT ) I.T.O., WARD-34(3), KOLKATA +, 0 1 #/ FOR THE APPELLANT: SHRI K.L.BOTHRA ./+, 0 1 #/ FOR THE RESPONDENT: SHRI ANJAN PD.ROY 2&3 0 '$ /DATE OF HEARING : 02.03.2012 4( 0 '$ /DATE OF PRONOUNCEMENT : 02.03.2012. #5 / ORDER ( (( ( . .. .!' !'!' !'. .. . ) )) ), , , , #$ PER SHRI C.D.RAO, AM THE ABOVE MISCELLANEOUS APPLICATION HAS BEEN FILED BY THE ASSESSEE TO RECALL THE ORDER OF THE TRIBUNAL DATED 21.09.2011 VIDE ITA NO.1195/KOL/2010 WHEREIN THE APPEAL OF THE ASSESSEE WAS DISMISSED IN LIMINE ON A CCOUNT OF NON-PROSECUTION. 2. AS PER THE ASSESSEES MISCELLANEOUS APPLICATION THE ASSESSEES CONTENTION IS THAT ON THE DATE OF HEARING I.E. ON 21.09.2011 THE LD. AR SHRI K.L.BOTHRA, WHO WAS GIVEN BRIEF TO APPEAR SUDDENLY SUFFERED FROM VIRAL FEVER AND COULD NOT APPEAR ON THE 2 SAID DATE. THEREFORE THE ASSESSEE REQUESTED TO RECA LL THE EXPARTE ORDER AND THE APPEAL OF THE ASSESSEE MAY BE LISTED FOR HEARING AND DISPO SED ON MERITS. 3. THE LD. DR HAD NO OBJECTION IF THE EXPARTE ORDER IS RECALLED AND THE APPEAL IS DISPOSED ON MERIT AS NO PREJUDICE IS CAUSED TO THE REVENUE BY A DISPOSAL ON MERIT. 4. AFTER HEARING THE RIVAL SUBMISSIONS AND ON CARE FUL PERUSAL OF MATERIAL AVAILABLE ON RECORD WE RECALL OUR ORDER DATED 21.09.2011 AND FIX THE CASE FOR HEARING ON MERIT ON 18.06.2012. SINCE THE SAID DATE HAS BEEN PRONOUN CED IN THE OPEN COURT NO FRESH NOTICE OF HEARING WILL BE SERVED ON EITHER PARTIES. 5. IN THE RESULT THE MISCELLANEOUS APPLICATION OF T HE ASSESSEE IS ALLOWED ORDER PRONOUNCED IN THE OPEN COURT ON 02.03.2012. SD/- SD/- , , , , MAHAVIR SINGH, JUDICIAL MEMBER . .. .!' !'!' !'. .. . , , , , #$ #$ #$ #$ , C.D.RAO, ACCOUNTANT MEMBER. ( (( ('$ '$ '$ '$) )) ) DATE: 02.03.2012. #5 0 .6 7#6(8- COPY OF THE ORDER FORWARDED TO: 1. M/S.D.K.INDUSTRIES, C/O B.D.B.EXPORTS PVT. LTD., 2, CLIVE GHAT STREET (3 RD FLOOR), KOLKATA-700001. 2 I.T.O., WARD-34(3), KOLKATA 3. THE CIT-XII, KOLKATA, 4. THE CIT(A)-XX, KOLKATA 5. DR, KOLKATA BENCHES, KOLKATA /6 ./ TRUE COPY, #5&2/ BY ORDER, DEPUTY /ASST. REGISTRAR , ITAT, KOLKATA BENCHES R.G.(.P.S.) 3