M/s. Shri Balaji Metals & Minerals Pvt. Ltd., Kolkata V. DCIT, Circle - 5, Kolkata, Kolkata

MA 115/KOL/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6914 (ITAT-KOLKATA)
• Duration Of Justice: 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-07-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 27-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

, C , IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH C KOLKATA BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND SHRI M.BALAGANESH, ACCOUNTANT MEMBER (MISC. APPLICATION) M.ANO.115/KOL/2018 (ARISING OUT ITA NO.86/KOL/2017) / ASSESSMENT YEAR:2011-12 M/S SHRI BALAJI METALS & MINERALS PVT. LTD., 23A, N.S. ROAD, 3 RD FLOOR, ROOM NO.6, KOLKATA-001 [ PAN NO. AAICS 1619 J ] / V/S . DCIT, CIRCLE5, AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-700005 (ORIGINAL APPELLANT) (ORIGINAL R ESPONDENT) (APPLICANT) .. (RESPONDENT) / BY APPLICANT SHRI, SUBASH AGARWAL, ADVOCATE !' / BY RESPONDENT SHRI SALLONG YADEN, ADDL. CIT-SR-DR / DATE OF HEARING 20-07-2018 / DATE OF PRONOUNCEMENT 25-07-2018 / ORDER PER S.S.GODARA, JUDICIAL MEMBER:- THIS ASSESSEES MISC. APPLICATION SEEKS TO RECALL O UR ORDER DATED 13.06.2018 DISMISSING THE MAIN APPEAL ON ACCOUNT OF NON APPEARANCE ASSUMING THAT IT IS NO MORE INTERESTED IN PROSECUTI NG THE SAME. HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. THE ASSESSEES ARGUMENT DURING THE COURSE OF HE ARING IS THAT IT HAS ALWAYS BEEN READY AND WILLING TO PURSUE ITS MAIN AP PEAL. THE SAID EARLIER DATE OF HEARING WAS THE FIRST INSTANCE OF THE APPEAL HAV ING COME UP FOR ADJUDICATION. LEARNED COUNSEL STATES AT BAR THAT TH E SAID HEARING NOTICE HAD MA NO115/KOL/2018 M/S SHRI BALJI METALS & MINERALS (P). LTD. VS. D CIT, CIR-5, KOL PAGE 2 NOT BEEN SERVED UPON THE ASSESSEE. LEARNED DEPARTME NTAL REPRESENTATIVE IS FAIR ENOUGH IN NOT DISPUTING ALL THESE AVERMENTS. 3. WE THEREFORE ARE OF THE VIEW THAT ASSESSEES NON -APPEARANCE ON THE SAID FIRST HEARING WAS NEITHER INTENTIONAL NOR DELI BERATE BUT ATTRIBUTABLE TO NON SERVICE OF THE HEARING NOTICE. WE RECALL OUR ORDER DATED 13.06.2018 ACCORDINGLY. THE MAIN APPEAL IS RESTORED AT ITS ORI GINAL NUMBER. IT SHALL NOW COME UP FOR HEARING ON 25.10.2018 . LEARNED COUNSEL HAS NOTED DOWN THE DATE. THE REGISTRY MAY NOT SEND ANY FURTHER NOTICE OF HEARING IN THE MEANTIME. 4. THIS ASSESSEES MISCELLANEOUS APPLICATION IS ALL OWED. ORDER PRONOUNCED IN THE OPEN COURT ON 25/07/2018 SD/- SD/- ( () ( () (M.BALAGANESH) (S.S. G ODARA) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) KOLKATA, *DKP *- 25/07 /201 8 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-M/S SHRI BALAJI METALS & MINERALS PVT. LTD., 23A, N.S.ROAD, 3 RD FL. RM. 6 KOLKATA-001 2. !' /RESPONDENT-DCIT, CIRCLE-5, AAYAKAR BHAWAN, P-7, CHOW RINGHEE SQUARE, KOLKATA-005 3. 5 6 / CONCERNED CIT 4. 6- / CIT (A) 5. !5, 5, KOLKATA / DR, ITAT, KOLKATA 6. / GUARD FILE. BY ORDER/ , /TRUE COPY/ SR. PRIVATE SECRETARY HEAD OF OFFICE/DDO 5,