Almatis Alumina Private Ltd, Kolkata V. DCIT, Circle - 8(1), Kolkata, Kolkata

MA 104/KOL/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6893 (ITAT-KOLKATA)
• Duration Of Justice: 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-07-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 12-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

1 MA NOS.104-105/KOL/2018 ALMATIS ALUMINA PVT. LTD., AYS- 2012-13-2013-14 , C , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA ( ) BEFORE . . , /AND . , ) [BEFORE SHRI A. T. VARKEY, JM & SHRI M.BALAGANESH, AM] M.A. NOS.104 & 105/KOL/2018 IN I.T.A. NOS. 726 & 2361/KOL/2017 ASSESSMENT YEARS: 2012-13 & 2013-14 ALMATIS ALUMINA PVT. LTD. (PAN: AACCA2120N) VS. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-8(1), KOLKATA. APPLICANT RESPONDENT DATE OF HEARING 06.07.2018 DATE OF PRONOUNCEMENT 06.07.2018 FOR THE APPLICANT SHRI PRATYUSH JHUNJHUNWALA, ADVOC ATE FOR THE RESPONDENT SHRI P. K. SRIHARI, CIT, DR ORDER PER SHRI A.T.VARKEY, JM VIDE THESE MISC. APPLICATIONS THE ASSESSEE WANTS US TO RECALL OUR EX PARTE ORDER PASSED ON 09.05.2018 FOR AYS 2012-13 AND 2013-14 IN ITA NOS. 726 & 2361/KOL/2017. 2. AT THE OUTSET ITSELF, WE NOTE THAT THIS IS AN EX PARTE ORDER PASSED BY US IN THESE MATTERS ON 09.05.2018. AT THE TIME OF HEARING, LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT ON THE DATE OF HEARING I.E. ON 07.05.2018 THE LD. A R OF THE ASSESSEE FAILED TO APPEAR BEFORE THE BENCH DUE TO INADVERTENT MISTAKE TO FOLLOW THE DATE FOR RESCHEDULING THE CASE ON 15.03.2018 TO 07.05.2018. HE ALSO SUBMITTED THAT T HE ASSESSEE HAD INADVERTENTLY MISSED THE SAID NOTING ON THE CAUSE LIST AND FAILED TO APPEAR BEFORE THE BENCH. HE, THEREFORE, SUBMITTED THAT THE NON-APPEARANCE BEFORE THE ITAT WAS NEITHER DELIBERATE NOR INTENTIONAL. SO, HE PRAYED THAT THE EX PARTE ORDER BE SET ASIDE AND THE SAME BE RECALLED FOR HEARING ON MERITS. SINCE THERE IS REASONABLE CAUSE FOR THE LD. AR OF T HE ASSESSEE NOT TO APPEAR BEFORE US ON THE 2 MA NOS.104-105/KOL/2018 ALMATIS ALUMINA PVT. LTD., AYS- 2012-13-2013-14 DATE FIXED FOR HEARING, WE ARE INCLINED TO RECALL O UR ORDER PASSED ON 09.05.2018 DISMISSING THE APPEAL FOR NON APPEARANCE OF THE LD. AR OF THE ASSESSEE. WE ORDER ACCORDINGLY. IT IS ALSO DIRECTED THAT THE APPEALS BE FIXED FOR HEARING ON 16.08.2018 AND NO NOTICE IS REQUIRED TO BE SENT TO EITHER OF THE PARTIES AS THE DATE IS PRONOUNCED IN THE OPEN COURT. 3. IN THE RESULT, MISC. APPLICATIONS OF ASSESSEE AR E ALLOWED. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- (M. BALAGANESH) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 6 TH JULY, 2018 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT ALMATIS ALUMINA PVT. LTD., KANKARIA ESTATE, 2 ND FLOOR, 6, RUSSEL STREET, KOLKATA-700 071. 2 RESPONDENT DCIT, CIRCLE-8(1), KOLKATA. 3. CIT KOLKATA. 4. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, SR. PVT. SECRETARY