M/s Palogix Infrastructure Pvt. Ltd., Kolkata V. ACIT,Circle-11(2), Kol, Kolkata

MA 112/KOL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 2731 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-08-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 30-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Assessment record
• Section: 143(2)

Judgement Text

PAGE | 1 IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH A, KOLKATA BEFORE SH. P.M.JAGTAP, VICE PRESIDENT & SH.S.S.VISWANETHRA RAVI, JUDICIAL MEMBER MA NO. 112/KOL/2019 ARISING OUT OF ITA NO. 2404/KOL/2016 (ASSESSMENT YEAR- 2010-11) ORDER PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER BY WAY OF THIS MA FILED BY THE ASSESSEE SEEKS TO RECALL THE EX-PARTE ORDER DATED 27.03.2019 PASSED BY THIS TRIBUNAL IN ITA NO. 2404/KOL/2016 FOR AY 2010-11. 2. HEARD BOTH PARTIES AND PERUSED THE MATERIALS AVAILABLE ON RECORD. 3. THE CONTENTION OF THE LD. AR WAS THAT BY MISTAKE HE NOTED THE DATE OF NEXT HEARING ON 15.03.2019 INSTEAD OF 11.03.2019. THE NON-APPEARANCE ON 11.03.2019 IS SOLELY DUE TO MISUNDERSTANDING ON PART OF COUNSEL OF ASSESSEE WHO NOTED A WRONG DATE. THE LAPSE, MISUNDERSTANDING IS ON THE PART OF COUNSEL AND THE CLIENT SHOULD NOT BE SUFFERED FOR THIS MISTAKE OF ITS COUNSEL. HE PRAYED THE MISTAKE / LAPSE MAY KINDLY BE FORGIVEN AND APPEAL BE RESTORED BY RECALLING THE EX-PARTE ORDER DATED 27.03.2019. 4. THE LD. D DID NOT OBJECT IN RECALLING THE ORDER PASSED BY THIS TRIBUNAL. M/S. PALOGIX INFRASTRUCTURE PVT. LTD. 86-B/2, GAJRAJ CHAMBER, TOPSIA ROAD, KOLKATA- 700 046. PAN- AAECP4568R VS ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE- 11(2), KOLKATA. (APPELLANT) (RESPONDENT) APPELLANT BY SH. J.P SUKLA , ADV. RESPONDENT BY SH. RADHEY SHYAM , CIT(DR) DATE OF HEARING 26 .0 7 .2019 DATE OF PRONOUNCEMENT 28 . 08 .2019 MA NO. 112/KOL/2019 ARISING OUT OF ITA NO. 2404/KOL/2016 (ASSESSMENT YEAR- 2010-11) PAGE | 2 5. WE FIND, THE ASSESSEE HAS RAISED AS MANY AS 13 GROUNDS AMONGST WHICH THE ASSESSEE CHALLENGED THE JURISDICTION OF AO IN FRAMING ASSESSMENT ORDER. IT IS ALSO NOTED FROM THE RECORD THAT THIS TRIBUNAL ON 05.07.2018 DIRECTED THE ASSESSEE TO PRODUCE A COPY OF NOTICE ISSUED UNDER SECTION (HEREINAFTER U/S) 143(2) OF THE INCOME TAX ACT, 1961 (HEREINAFTER THE ACT) AND DIRECTED THE RESPONDENT REVENUE TO PRODUCE ASSESSMENT RECORD RELATING TO ISSUANCE OF SERVICE OF NOTICE U/S 143(2) OF THE ACT. SO, THEREFORE, IN OUR OPINION TAKING INTO CONSIDERATION THE FACTS AND CIRCUMSTANCES OF THE CASE IN THE INTEREST OF JUSTICE WE DEEM IT PROPER TO RECALL THE EX-PARTE ORDER DATED 27.03.2019 AND RESTORE THE APPEAL IN ITA NO. 2404/KOL/2016 TO THE FILE. WITH THE CONSENT OF BOTH THE PARTIES WE FIX THE DATE OF HEARING ON 20.08.2019 SINCE THE DATE OF HEARING IS ANNOUNCED IN THE PRESENCE OF BOTH THE PARTIES IN THE OPEN COURT. NO NOTICES WILL BE ISSUED. 6. IN THE RESULT, THE MA FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 28.08.2019. SD/- SD/- (P.M.JAGTAP) (S.S.VISWANETHRA RAVI) VICE PRESIDENT JUDICIAL MEMBER DATE:- 28.08.2019 BIDHAN COPY FORWARDED TO: 1. APPELLANT- M/S. PALOGIX INFRASTRUCTURE PVT. LTD., 86-B/2, GAJRAJ CHAMBER, TOPSIA ROAD, KOLKATA- 700 046 2. RESPONDENT- ACIT, CIRCLE- 11(2), KOLKATA. 3. CIT-KOLKATA 4. CIT(APPEALS)- , KOLKATA (SENT THROUGH MAIL) 5. DR: ITAT -KOLKATA BENCHES (SENT THROUGH MAIL) BY ORDER AR/H.O.O ITAT, KOLKATA