Abha Fuels Private Limited, Kolkata V. ITO, Ward - 4(3), Kolkata, Kolkata

MA 111/KOL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 7541 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 29-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: Robin Chhoudhury

Judgement Text

, B , IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH B KOLKATA BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND DR. A.L. SAINI, ACCOUNTANT MEMBER (MISC. APPLICATION) M.ANO.111/KOL/2019 (ARISING OUT ITA NO.1517/KOL/2017) / ASSESSMENT YEAR:2012-13 ABHA FUELS PVT. LTD., 33/1, N.S. ROAD, ROOMNO.167, KOLKATA-001 [ PAN NO. AACCA 1925 B ] / V/S . INCOME TAX OFFICER WARD-4(3), P-7, CHOWRINGHEE SQUARE, KOLKATA-69 (ORIGINAL APPELLANT) (ORIGINAL R ESPONDENT) (APPLICANT) .. (RESPONDENT) / BY APPLICANT SHRI AKSHAY RINGASIA, FCA !' / BY RESPONDENT SHRI ROBIN CHHOUDHURY, ADDL. CIT-DR / DATE OF HEARING 28-06-2019 / DATE OF PRONOUNCEMENT 26-07-2019 / ORDER PER S.S.GODARA, JUDICIAL MEMBER:- THIS ASSESSEE INSTANT MISCELLANEOUS APPLICATION SEE KS TO RECALL OUR ORDER DATED 01.08.2018 DISMISSING THE MAIN APPEAL I TA NO. 1517/KOL/2017 ON ACCOUNT OF NON PROSECUTION ON ACCOUNT OF ITS NON APPEARANCE U/S 254(2) OF THE ITAT, 1963. HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. A PERUSAL OF THE CASE FILE AS WELL AS LEARNED CO UNSELS ONLY PLEA DURING THE COURSE OF HEARING IS THAT THE ASSESSEE WAS DULY DILIGENT IN THE MAIN APPEAL AND ITS AUTHORIZED REPRESENTATIVE COULD NOT APPEAR ON 26.07.2018 SINCE NO NOTICE OF HEARING HAD BEEN RECEIVED. THE REVENUE IS FAIR ENOUGH IN NOT CONTESTING ALL THESE AVERMENTS. WE THEREFORE CONCLU DE IN THESE FACTS AND CIRCUMSTANCES THAT THE ASSESSEES NON APPEARANCE IN THE MAIN APPEAL MA NO111/KOL/2019 M/S ABAHA FUELS PVT. LTD. VS. ITO, WD-4(3), KOL. PA GE 2 HEARING ON 01.08.2018 WAS NEITHER INTENTIONAL NOR D ELIBERATE BUT ON ACCOUNT OF CIRCUMSTANCES BEYOND ITS CONTROL. WE ACCORDINGLY RE STORE THE ASSESSEES MAIN APPEAL ITA NO.1517/KOL/2017 FOR AFRESH HEARING IN R EGULAR COURSE WITH PRIOR INTIMATION TO BOTH THE PARTIES. 3. THIS ASSESSEES MISCELLANEOUS APPLICATION IS AL LOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 26/07/2018 SD/- SD/- ( () ( () (DR. A.L. SAINI) (S.S. GODARA) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) KOLKATA, *DKP *- 26/07 /201 9 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-ABHA FUELS PVT. LTD. 33/1, N.S.ROAD, R.NO.16 7, KOLKATA-001 2. !' /RESPONDENT-ITO,WD-4(3), P-7, CHOWRINGHEE SQ. KOLKTA -69 3. 5 6 / CONCERNED CIT 4. 6- / CIT (A) 5. !5, 5, KOLKATA / DR, ITAT, KOLKATA 6. / GUARD FILE. BY ORDER/ , /TRUE COPY/ 5,