M/s Nicco Corporation Limited, Kolkata V. DCIT, Circle-3, Kolkata, Kolkata

MA 109/KOL/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 2146 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 26-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ROBIN CHOWDHURY ACIT
• Assessee Lawyers: SUPRIYO ROY CHOWDHURY
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B, BENC H KOLKATA BEFORE SHRI A.T. VARKEY, JM &DR. A.L.SAINI, AM M.A. NO.109/KOL/2019 (ARISING OUT OF ./ITA NO.1702 /KOL/2016) ( / ASSESSMENT YEARS: 2008-09) M/S NICCO CORPORATION LTD. NICCO HOUSE, 2, HARE STREET, KOLKATA-700001 VS. DCIT, CIRCLE-3, KOLKATA ./ ./PAN/GIR NO.: AABCN 0570 G (ASSESSEE) .. (REVENUE) ASSESSEE BY : SHRI SUPRIYO ROY CHOWDHURY, FCA RESPONDENT BY : SHRI ROBIN CHOWDHURY, ACIT / DATE OF HEARING : 21/06/2019 /DATE OF PRONOUNCEMENT : 21/06/2019 / O R D E R PER DR. A. L. SAINI: THIS IS A MISCELLANEOUS APPLICATION FILED BY THE A SSESSEE PRAYING TO RECALL THE ORDER OF THE TRIBUNAL DATED 06/03/2019. 2. THE CASE OF THE ASSESSEE IN THIS MISCELLANEOUS A PPLICATION IS THAT THE ASSESSEE COULD NOT RECEIVE THE NOTICE OF HEARING. THE LD. C OUNSEL FOR THE ASSESSEE BY WAY OF LETTER DATED 21/06/2019 SUBMITTED BEFORE US THAT TH E ASSESSEE COMPANY IS UNDER LIQUIDATION AND ALL THE STAFF, WHO MAINTAINED THE R ECORDS OF THE CONCERNED APPEAL, ARE NO LONGER IN EMPLOYMENT WITH THE COMPANY. 3. WE HAVE HEARD BOTH THE PARTIES. WE ARE OF THE V IEW THAT SINCE THE ASSESSEE HAS NOT RECEIVED THE NOTICE FOR HEARING AND ASSESSEE CO MPANY IS UNDER LIQUIDATION THEREFORE THE ASSESSEE COULD NOT ATTEND THE HEARIN G BEFORE THIS TRIBUNAL. WE NOTE M/S NICCO CORPORATION LTD MA NO. 109/KOL/2019 (ARISING OUT OF I.T.A. NO. 1702/KOL/2016) ASSESSMENT YEAR:2008-09 P PP PA AA AG GG GE EE E | || | 2 22 2 THAT IT IS A REASONABLE CAUSE TO RECALL THIS ORDE R AND HENCE IN THE INTEREST OF JUSTICE AND FAIR PLAY WE RECALL THE ORDER OF THE TRIBUNAL D ATED 06/03/2019 AND THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING ON 13.08. 2019. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 21.06.201 9. SD/- ( A.T. VARKEY ) SD/- (A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER / DATE: 21/06/2019 ( SB, SR.PS ) COPY OF THE ORDER FORWARDED TO: 1. M/S NICCO CORPORATION LTD. 2. DCIT, CIRCLE-3, KOLKATA 3. C.I.T(A)- 4. C.I.T.- KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. 6. GUARD FILE. TRUE COPY BY ORDER ASSIST ANT REGISTRAR ITAT, KOLKA TA BENCHES