Prateek Niketan Pvt. Ltd., Kolkata V. ITO, Ward - 5(2), Kolkata, Kolkata

MA 119/KOL/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 7109 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-08-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2012-2013
• Appeal Filed On: 02-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SOUMYAJIT DASGUPTA
• Assessee Lawyers: MIRAJ D. SHAH

Judgement Text

PAGE | 1 IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH D, KOLKATA BEFORE SH. J.SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SH. S.S.VISWANETHRA RAVI, JUDICIAL MEMBER M.A.NO.-119/KOL/2018 (IN ITA NO.586/KOL/2017) [ASSESSMENT YEAR: 2012-13] APPELLANT BY MIRAJ D. SHAH, FCA RESPONDENT BY SOUMYAJIT DAS GUPTA, ADDL. CIT SR. DR DATE OF HEARING 03.08.2018 DATE OF PRONOUNCEMENT 24 .08.2018 ORDER PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER BY THIS M.A., THE ASSESSEE SEEKS TO RECALL THE EX-PARTE ORDER DATED 25.04.2018 PASSED BY THIS TRIBUNAL. 2. AFTER HEARING BOTH THE PARTIES, WE FIND THE REASONS STATED IN THE M.A. ARE BONAFIDE WHICH PREVENTED THE ASSESSEE IN APPEARING BEFORE THIS TRIBUNAL ON THE DATE OF THE HEARING I.E. 05.04.2018. TAKING INTO CONSIDERATION AND CONTENTIONS MADE THEREIN IN THIS M.A. AND SUBMISSIONS OF LD.AR AND IN THE INTERESTS OF JUSTICE, WE RECALL THE EX-PARTE ORDER DATED 25.04.2018 PASSED BY THIS TRIBUNAL AND RESTORE THE APPEAL IN ITA NO.586/KOL/2017 TO THE FILE. WE DIRECT THE REGISTRY TO FIX THIS APPEAL ON 10.09.2018. SINCE THE DATE OF HEARING IS PRONOUNCED IN THE OPEN COURT, NO SEPARATE NOTICE WILL BE ISSUED. ACCORDINGLY, M.A. FILED BY THE ASSESSEE IS ALLOWED. 3. IN THE RESULT, M.A. FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 24.08.2018. SD/- SD/- (J.SUDHAKAR REDDY) (S.S.VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATE:- 24.08.2018 *AMIT KUMAR* PRATEEK NIKETAN PVT. LTD., 33/1, N.S.ROAD, 1 ST FLOOR, KOLKATA-700001. PAN-AAFCP7980Q VS ITO, WARD-5(2), P- 7, CHOWRINGHEE SQAURE, KOLKATA-700069. (APPELLANT) (RESPONDENT) M.A.NO.-119/KOL/2018 (IN ITA NO.586/KOL/2017) [ASSESSMENT YEAR: 2012-13] PAGE | 2 COPY FORWARDED TO: 1. APPELLANT- PRATEEK NIKETAN PV.TLTD., 33/1, N.S.ROAD, 1 ST FLOOR, KOLKATA-700001. 2. RESPONDENT-ITO, WARD-5(2), P-7, CHOWRINGHEE SQAURE, KOLKATA- 700069. 3. CIT-KOLKATA 4. CIT(APPEALS)-KOLKATA 5. DR: ITAT-KOLKATA BENCHES SR.P.S./H.O.O ITAT, KOLKATA