B.B.C. Project Services Pvt. Ltd., Kolkata V. ITO, Ward 14(2), Kolkata, Kolkata

MA 117/KOL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 1945 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2012-2013
• Appeal Filed On: 14-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHANKAR HALDER SRDR
• Assessee Lawyers: K M RAI

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOLKATA BEFORE: SHRI P. M. JAGTAP, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER M.A. NO.117/KOL/2019 (A/O. I.T.A NO.1649/KOL/2017) (ASSESSMENT YEAR: 2012-13) B.B.C PROJECT SERVICES PVT. LTD. APPELLANT [PAN:AACCB3671R] VS ITO, WARD-14(2), KOLKATA RESPONDENT FOR THE APPELLANT : SHRI K.M. RAI, FCA FOR THE RESPONDENT : SHRI SHANKAR HALDER, SR. DR, JCIT DATE OF HEARING : 02.08.2019 DATE OF PRONOUNCEMENT : 04.09.2019 ORDER PER SHRI S.S. VISWANETHRA RAVI, JM: BY WAY OF THIS MISCELLANEOUS APPLICATION, THE ASSESSEE PRAYED TO RECALL THE EX PARTE ORDER DATED 28.08.2018 PASSED BY THIS TRIBUNAL IN ITA NO.1649/KOL/2017 FOR ASSESSMENT YEAR 2012-13. 2. HEARD BOTH PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. ON PERUSAL OF THE AFFIDAVIT DATED 13.05.2019 SUBMITTED BY THE DIRECTOR OF ASSESSEE STATED THAT HE LOOKS AFTER THE INCOME TAX MATTER AND ON 27.08.2018 SUDDENLY TRAVELLED TO ROHTAK TO ATTEND THEIR FAMILY MEMBER. HE COULD NOT INSTRUCT THE AUTHORIZED REPRESENTATIVE TO FILE AN APPLICATION SEEKING ADJOURNMENT. THE LD. DR DID NOT CONTROVERT THE SAME. THEREFORE, TAKING INTO CONSIDERATION THE FACTS AND CIRCUMSTANCES, WE RECALL THE ORDER DATED 28.08.2018 PASSED IN ITA NO.1649/KOL/2017 AND RESTORE THE SAME TO THE FILE. WITH THE CONSENT OF BOTH THE PARTIES, WE FIX THE DATE OF HEARING OF THE APPEAL ON M.A. NO.117/KOL/2019 B.B.C PROJECT SERVICES PVT. LTD. 2 03.09.2019 AND IN VIEW OF THE PRONOUNCEMENT OF THE NEXT DATE OF HEARING IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES, NO NOTICES WILL BE ISSUED. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 04.09.2019. SD/- SD/- [P. M. JAGTAP] [S.S. VISWANETHRA RAVI] VICE PRESIDENT JUDICIAL MEMBER DATED : 04.09.2019 PLACE : KOLKATA RS, SR.PS COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT B.B.C PROJECT SERVICES PVT. LTD., 205, RABINDRA SARANI, 3 RD FLOOR, KOLKATA 7. 2 RESPONDENT ITO, WARD-14(2), KOLKATA 3 . THE CIT(A), KOLKATA 4. 5. CIT , KOLKATA DR, KOLKATA BENCHE S, KOLKATA //TRUE COPY// BY ORDER, ASSISTANT REGISTRAR, ITAT, KOLKATA