M/s. Dey Trading Company , Kolkata V. ITO, Ward - 49(3), Kolkata , Kolkata

MA 114/KOL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 8960 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 03-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

M.A. NO. 114/ KOL/2019 (IN ITA NO . 1371/KOL/2018) A.Y. 20 11-2012 M/S. DEY TRADING COMPANY 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA B(SMC) BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT (KZ) M.A. NO. 114/KOL/2019 (ARISING OUT OF I.T.A. NO. 1371/KOL/2018) ASSESSMENT YEAR: 2011-2012 M/S. DEY TRADING COMPANY,.......................... .......................APPLICANT 123, FEEDER ROAD, BELGHORIA, KOLKATA-700 056 [PAN: AAEFD 9332 N] -VS.- INCOME TAX OFFICER,................................ ..............................RESPONDENT WARD-49(3), KOLKATA, MANICKTALA CIVIC CENTRE, UTTARAPAN COMPLEX, DS-3, KOLKATA-700 054 APPEARANCES BY: SHRI ARUN KUMAR DUBEY, C.A., FOR THE APPLICANT SHRI C.J. SINGH, JCIT, SR. D.R. , FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : JUNE 21, 2019 DATE OF PRONOUNCING THE ORDER : JUNE 21, 2019 O R D E R BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE TRIBUNALS ORDER DATED APRIL 23, 2019 PASSED EX -PARTE DISMISSING THE APPEAL OF THE ASSESSEE BEING ITA NO. 1371/KOL/2018 FOR NON-PROSECUTION ON THE GROUND THAT DUE TO SUDDEN MEDICAL EMERGENCY, THE LD. AUTHORIZED REPRESENTATIVE OF THE ASSESSEE WAS UNABLE TO APPEAR BEFORE THE TRIBUNAL ON 23 RD APRIL, 2019. KEEPING IN VIEW THIS REASON GIVEN BY THE ASSESSEE, I AM SATISFIED THAT THERE WAS A SUFFICIENT CAUSE FOR THE NON-APPEARANCE OF THE ASSESSEE, WHEN ITS APPEAL WAS FIXED FOR HEARING BEFORE THE TRIBUNAL ON APRIL 23, 2019. I, THEREFORE, RECALL THE TRIBUNALS ORDER DATED APRIL 23, 2019 (SUPRA) PASSED EX-PARTE KEEPING IN VIEW THE PR OVISO TO RULE 24 OF M.A. NO. 114/ KOL/2019 (IN ITA NO . 1371/KOL/2018) A.Y. 20 11-2012 M/S. DEY TRADING COMPANY 2 THE APPELLATE TRIBUNAL RULES, 1963 AND RESTORE THE APPEAL OF THE ASSESSEE TO ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO FIX THE SAME FOR HEARING AFRESH BEFORE THE REGULAR BENCH ON 16 TH JULY, 2019 AS ANNOUNCED IN THE OPEN COURT. 2. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON JUNE 21, 201 9. SD/- (P.M. JAGTAP) VICE-PRESIDENT (K Z) KOLKATA, THE 21 ST DAY OF JUNE, 2019 COPIES TO : (1) M/S. DEY TRADING COMPANY, 123, FEEDER ROAD, BELGHORIA, KOLKATA-700 056 (2) INCOME TAX OFFICER, WARD-49(3), KOLKATA, MANICKTALA CIVIC CENTRE, UTTARAPAN COMPLEX, DS-3, KOLKATA-700 054 (3) COMMISSIONER OF INCOME TAX (APPEALS)-15, KOLK ATA, (4) COMMISSIONER OF INCOME TAX- , (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.