M/s. Quantam Suppliers Pvt Ltd., Kolkata V. ITO, Ward - 4(4), Kolkata, Kolkata

MA 11/KOL/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6269 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-03-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 23-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH A, KOLKATA [BEFORE SHRI P.M. JAGTAP, AM & SHRI ABY. T. VARKEY, JM] M.A. NO. 11/KOL/2018 (A/O, ITA NO. 1608/KOL/2016) ASSESSMENT YEAR: 2012-13 M/S. QUANTAM SUPPLIERS PVT. LTD...................................APPELLANT 56, N.S. ROAD, 5 TH FLOOR, KOLKATA 700 001 [PAN: AAACQ 1621 L] ITO, WARD 4(4), KOLKATA.........................RESPONDENT P-7, CHOWRINGHEE SQUARE, KOLKATA 700 069 APPEARANCES BY: SHRI S.M. SURANA, ADVOCATE APPEARING ON BEHALF OF THE ASSESSEE. SHRI ARINDAM BHATTACHARJEE, ADDL. CIT APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : MARCH 16, 2018 DATE OF PRONOUNCING THE ORDER : MARCH 16, 2018 ORDER PER P.M. JAGTAP, AM BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE TRIBUNALS ORDER DATED JANUARY 3, 2018 PASSED EX-PARTE IN ITA NO. 1608/KOL/2016 DISMISSING THE APPEAL OF THE ASSESSEE FOR NON- PROSECUTION ON THE GROUND THAT THE NOTICE OF THE HEARING FIXED ON JANUARY 3, 2018 WAS NOT SERVED ON THE ASSESSEE AND THE ASSESSEE, THEREFORE, COULD NOT APPEAR BEFORE THE TRIBUNAL ON THE SAID DATE. 2. KEEPING IN VIEW THE REASON GIVEN BY THE ASSESSEE, WE ARE SATISFIED THAT THERE WAS A SUFFICIENT CAUSE FOR THE NON-APPEARANCE OF THE ASSESSEE WHEN HIS APPEAL WAS CALLED ON FOR HEARING ON JANUARY 3, 2018. WE, ACCORDINGLY, RECALL THE EX-PARTE ORDER PASSED BY THE TRIBUNAL DATED JANUARY 3, 2018, KEEPING IN VIEW THE PROVISO TO RULE 24 OF THE APPELLATE TRIBUNAL RULES, 1963 AND RESTORE THE APPEAL OF THE 2 MA NO. 11/KOL/2018 ASSESSMENT YEAR: 2012-13 M/S. QUANTAM SUPPLIERS PVT. LTD. ASSESSEE TO ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO FIX THE SAID APPEAL FOR HEARING AFRESH BEFORE THE REGULAR BENCH ON 21.03.2018 AS ANNOUNCED IN THE OPEN COURT AND TAKEN NOTE OF BY THE LEARNED REPRESENTATIVES OF BOTH THE SIDES. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 16 TH MARCH, 2018. SD/- SD/- (ABY.T. VARKEY) (P.M. JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 16/03/2018 BISWAJIT, SR. PS COPY OF ORDER FORWARDED TO: 1. M/S. QUANTAM SUPPLIERS PVT. LTD., 56, N.S. ROAD, 5 TH FLOOR, KOLKATA 700 001. 2. ITO, WD-4(4), P-7, CHOWRINGHEE SQUARE, KOLKATA 700 069. 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY, BY ORDER, SR. P.S. / H.O.O. ITAT, KOLKATA