M/s. Accurate Shoppers Pvt. Ltd., , Kolkata V. ITO, Technical - 2, Kolkata , Kolkata

MA 116/KOL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 2447 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-08-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2012-2013
• Appeal Filed On: 08-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 201

Judgement Text

M.A. NO. 116/KOL/2019 ( IN ITA NO. 151/KOL/2018) ASSESSMENT YEAR: 2012-2013 M/S. ACCURATE SHOPPERS PVT. LIMITED 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA D BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT (KZ) AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER M.A. NO. 116/KOL/2019 (ARISING OUT OF I.T.A. NO. 151/KOL/2018) ASSESSMENT YEAR: 2012-2013 M/S. ACCURATE SHOPPERS PVT. LIMITED,............... ..........................APPLICANT 5/1, CLIVE ROW, 4 TH FLOOR, ROOM NO. 125, KOLKATA-700 001 [PAN: AAICA 9908 Q] -VS.- INCOME TAX OFFICER,................................ ...................................RESPONDENT TECHNICAL-2, KOLKATA, AAYAKAR BHAWAN, 3 RD FLOOR, P-7, CHOWRINGHEE SQUARE, KOLKATA-700 069 APPEARANCES BY: SHRI P.K. HIMATSINGHKA, A.R., FOR THE APPLICANT SHRI SHANKAR HALDER, JCIT, SR. D.R. , FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : AUGUST 30, 2019 DATE OF PRONOUNCING THE ORDER : AUGUST 30, 2019 O R D E R PER SHRI P.M. JAGTAP, VICE-PRESIDENT (KZ):- BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE TRIBUNALS ORDER DATED FEBRUARY 11, 2 019 PASSED EX-PARTE DISMISSING THE APPEAL OF THE ASSESSEE BEING ITA NO. 151/KOL/2018 FOR NON-PROSECUTION ON THE FOLLOWING GROUND:- 3. THAT THE APPELLANT HAD ENGAGED MR. ALEKH AGARWA L TO REPRESENT ITS CASE BEFORE THE HONBLE TRIBUNAL. THE CASE WAS FIXED FOR HEARING ON 11.02.2019. BUT UNFORTUNATELY, THE LD. COUNSEL OF THE APPELLANT COULD NOT APPEAR ON THE DA TE OF HEARING NOR COULD HE CONTACT THE APPELLANT ASSESSEE FOR THE PURPOSE OF TAKING ADJOURNMENT AS THE COUNSEL WAS ON SELF DRIVE WHILE GOING TO ITAT TO REPRESENT THE CASE AND HIS TWO WHEELER BIKE DEVELOPED SOME TECHNICAL SNAG WHICH CO ULD NOT BE REPAIRED TILL 1 P.M. AND IT WAS IMPOSSIBLE F OR THE COUNSEL TO LEAVE THE BIKE IN BETWEEN THE ROAD AND P ROCEED FORWARD TO ITAT. M.A. NO. 116/KOL/2019 ( IN ITA NO. 151/KOL/2018) ASSESSMENT YEAR: 2012-2013 M/S. ACCURATE SHOPPERS PVT. LIMITED 2 2. WE HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AN D ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. KEEPING IN V IEW THE REASON GIVEN BY THE ASSESSEE AS ABOVE, WE ARE SATISFIED THAT THE RE WAS A SUFFICIENT CAUSE FOR THE NON-APPEARANCE OF THE ASSESSEE, WHEN ITS APPEAL WAS FIXED FOR HEARING BEFORE THE TRIBUNAL ON FEBRUARY 11, 201 9. WE, THEREFORE, RECALL THE TRIBUNALS ORDER DATED FEBRUARY 11, 2019 (SUPRA) PASSED EX- PARTE KEEPING IN VIEW THE PROVISO TO RULE 24 OF 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 HEARIN G AFRESH BEFORE THE REGULAR BENCH ON 30 TH SEPTEMBER, 2019 AS ANNOUNCED IN THE OPEN COURT. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON AUGUST 30, 20 19. SD/- SD/- (S.S. VISWANETHRA RAVI) (P.M. JAGTAP) JUDICIAL MEMBER VICE -PRESIDENT (KZ) KOLKATA, THE 30 TH DAY OF AUGUST, 2019 COPIES TO : (1) M/S. ACCURATE SHOPPERS PVT. LIMITED, 5/1, CLIVE ROW, 4 TH FLOOR, ROOM NO. 125, KOLKATA-700 001 (2) INCOME TAX OFFICER, TECHNICAL-2, KOLKATA, AAYAKAR BHAWAN, 3 RD FLOOR, P-7, CHOWRINGHEE SQUARE, KOLKATA-700 069 (3) COMMISSIONER OF INCOME TAX (APPEALS)-13, KOLKAT A, (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.