M/s. Sangita Construction Co., Kolkata V. ITO, Ward - 26(1), KOLKATA, Kolkata

MA 111/KOL/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6920 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-07-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 21-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: A K TIBREWAL

Judgement Text

M.A.NO.111/K/2018 A/O ITA NO.354/KOL/2016 MS SANGIT A CONSTN.CO A.Y.2010-11 1 IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH B KOL KATA [BEFORE HONBLE SHRI S.S.GODARA, JM & SHRI M.BALA GANESH, AM ] M.A.NO.111/KOL/2018 (A/O ITA NO.354KOL/2016) ASSESSMENT YEAR : 2010-11 M/S SANGITA CONSTRUCTION CO., -VERSUS- I.T.O. , WARD-26 (1), KOLKATA KOLKATA (PAN: AAVFS 7245 L) (APPELLANT) (RESPONDENT) FOR THE APPELLANT: SHRI A.K.TIBREWAL, FCA & SHR I AMIT AGARWAL, ADVOCATE FOR THE RESPONDENT: SHRI SALLONG YADEN, ADDL. CIT DATE OF HEARING : 27.07.2018. DATE OF PRONOUNCEMENT : 27.07.2018. ORDER PER S.S.GODARA, JM: THIS ASSESSEES MISCELLANEOUS APPLICAITON FILED U/S 254(2) OF THE INCOME TAX ACT, 1961 SEEKS TO RECALL OUR ORDER DATED 17.01.201 8 DISMISSING THE MAIN CASE FOR NON PROSECUTION. HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. THE ASSESSEES ONLY AVERMENT DURING THE COURSE O F HEARING IS THAT ALTHOUGH IT HAD ENGAGED ITS AUTHORISED REPRESENTATIVE TO REPRES ENT THE MAIN APPEAL ON ITS BEHALF, ITS COUNSEL COULD NOT APPEAR BECAUSE OF SOME COMMUNICAT ION GAP. ALL THIS RESULTED IN THE MAIN APPEAL BEING DISMISSED FOR NON PROSECUTION. LE ARNED COUNSEL REFERS TO ASSESSEES PARTNERS DETAILED AFFIDAVIT TO THIS EFFECT DATED 1 8.04.2018 SOLEMNLY CLARIFYING ALL THE RELEVANT FACTS AND CIRCUMSTANCES TO THIS EFFECT. TH E REVENUE IS VERY MUCH FAIR IN NOT DISPUTING CORRECTNESS THEREOF DURING THE COURSE OF HEARING. WE CONCLUDE THAT ASSESSEES NON APPEARANCE IN THE MAIN APPEAL HEARIN G DATED 17.01.2018 WAS NEITHER INTENTIONAL NOR DELIBERATE. WE THUS RECALL OUR ORDE R DATED 17.01.2018. THE REGISTRY IS DIRECTED TO FIX THE APPEAL ON 26.09.2018. IT MAY NO T SEND ANY FURTHER NOTICE OF HEARING M.A.NO.111/K/2018 A/O ITA NO.354/KOL/2016 MS SANGIT A CONSTN.CO A.Y.2010-11 2 FOR THE SAID DATE AS BOTH THE PARTIES HAVE NOTED DO WN THE SAME DURING THE COURSE OF HEARING BEFORE US. 3. THUS ASSESSEES MISCELLANEOUS APPLICATION IS ACC EPTED IN THE ABOVE TERMS. O RDER PRONOUNCED IN THE COURT ON 27.07.2018. SD/- SD/- [M.. BALAGANESH ] [ S.S.GODARA ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 27.07.2018. [RG SR.PS] COPY OF THE ORDER FORWARDED TO: 1.M/S SANGITA CONSTRUCTION CO., PUJALI, BUDGE BUDGE , KOLKATA-700138. 2. I.T.O., WARD-26(1), KOLKATA. 3. C.I.T.(A)- 7, KOLKATA 4. C.I.T-9, KOLKATA 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER, SENIOR PRIVATE SECRETARY HEAD OF OFFICE/D.D.O, ITAT KOLKATA BENCHES