Balgopal Distributors Pvt. Ltd., Kolkata V. ITO, Ward - 1(2), KOLKATA, Kolkata

MA 116/KOL/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 7121 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-08-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 27-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SALLONG YADEN CIT SR DR REV
• Assessee Lawyers: M D SHAH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH, B KOLKATA BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER M.A. NO. 116/KOL/2018 (A/O ITA NO. 966/KOL/2016) ASSESSMENT YEAR: 2008-09 M/S. BALGOPAL DISTRIBUTORS PVT. LTD.....APPELLANT 235/2A, A.J.C. BOSE ROAD, KOLKATA 700 020 [PAN: AADCB 4857 G] ITO WARD 1(2) KOLKATA..................................................RESPONDENT P-7, CHOWRINGHEE SQUARE, KOLKATA 700 069. APPEARANCES BY: SHRI M.D. SHAH, AR APPEARING ON BEHALF OF THE ASSESSEE. SHRI SALLONG YADEN, ADDL. CIT, SR. DR APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : JULY 27, 2018 DATE OF PRONOUNCING THE ORDER : AUGUST 02, 2018 ORDER PER S.S. VISWANETHRA RAVI, JM: BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE INTENDS TO RECALL EX-PARTE ORDER DATED 05.03.2018 PASSED BY THIS TRIBUNAL. 2. AFTER HEARING BOTH THE PARTIES AND ON PERUSAL OF THE MISCELLANEOUS APPLICATION FILED IN SUPPORT OF THE CONTENTIONS OF THE ASSESSEE, WE FIND THE REASONS STATED THEREIN PREVENTED THE ASSESSEE IN APPEARING BEFORE THIS TRIBUNAL ON THE DATE OF HEARING AND IN VIEW OF THE SAME TAKING INTO CONSIDERATION, THE SUBMISSIONS OF LEARNED AR AS IN THE INTEREST OF JUSTICE WE DEEM IT PROPER AND RECALL THE EX-PARTE ORDER DATED 05.03.2018 AND RESTORE THE ITA NO. 966/KOL/2016 TO THE FILE. WE DIRECT THE REGISTRY TO FIX THE ABOVE APPEAL FOR HEARING ON 31.08.2018. SINCE THE NEXT DATE OF HEARING IS ANNOUNCED IN THE OPEN COURT. NO NOTICE WILL BE ISSUED. 2 M.A. NO. 116/KOL/2018 ASSESSMENT YEAR: 2008-09 BALGOPAL DISTRIBUTORS PVT. LTD. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 2 ND AUGUST, 2018. SD/- SD/- M. BALAGANESH S.S. VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 02/08/2018 BISWAJIT, SR. PS COPY OF ORDER FORWARDED TO: 1. M/S. BALGOPAL DISTRIBUTORS PVT. LTD., 235/2A, A.J.C. BOSE, KOLKATA 700 020. 2. ITO WARD 1(2), P-7, CHOWRINGHEE SQUARE, KOLKATA 700 069. 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY, BY ORDER, SR. P.S. / H.O.O. ITAT, KOLKATA