ITO, Ward - 12(3), Kolkata, Kolkata V. M/s S. B. Pigments Pvt. Ltd., Kolkata

MA 12/KOL/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6913 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-07-2018
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 30-01-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S KUMAR
• Assessee Lawyers: SUBASH AGARWAL LD

Judgement Text

INCOME TAX APPELLATE TRIBUNAL B BENCH : KOLKATA BEFORE SHRI P. M. JAGTAP , AM & SHRI S.S.VISWANETHRA RAVI, JM M.A. NO . 1 2 /KOL/2018 [ IN I.T A NO . 3 24 /KOL/201 4 A.Y 20 0 9 - 10 I.T.O WARD 12( 3), VS. M/S. S.B PIGMENTSS KOLKATA PVT. LTD PAN: A ADCA 8665P [ APPLICANT ] [ RESPONDENT ] APPLICANT BY : SHRI S. KUMA R, ADDL. CIT, DR RESPONDENT BY : SHRI S UBASH AGARWAL, ADVOCATE, LD.AR DATE OF HEARING : 20 - 07 - 2018 DATE OF PRONOUNCEMENT : 25 - 07 - 2018 ORDER SHRI S.S.VISWANETHRA RAVI, JM BY T H I S MISCELLANEOUS APPLICATION FILED U/S. 254(2) OF THE ACT THE APPLICANT REVENUE INTENDS TO RECALL THE EX PARTE ORDER DT. 19 - 06 - 201 7 PASSED BY THIS TRIBUNAL IN ITA NO. 3 24 /KOL/201 4 FOR THE A.Y 20 0 9 - 10 . 2. BEFORE US THE LD. DR SUBMITS THAT THERE IS A DELA Y IN FILING THIS MISC. APPLICATION AND REFERRED LETTER DT. 31 - 02 - 2018 FILED BY THE AO TO CONDONE THE DELAY. AFTER HEARING BOTH THE PARTIES AND ON PERUSAL OF THE CONTENTS THEREIN, THE DELAY IS CONDONED . THE LD. DR SUBMITS THAT HE COULD NOT APPEAR AS HE WENT TO HOSPITAL AS HIS MOTHER WAS HOSPITALIZED DUE TO SERIOUS ILLNESS AND PRAYED TO HEAR THE CASE ON MERITS. ON THE OTHER HAND, THE LD.AR SUBMITS THAT HE HAS NO OBJECTION IN SETTING ASIDE THE EX PARTE ORDER DT. 19 - 06 - 2017. TAKING INTO CONSIDERATION THE SUBM ISSIONS OF THE LD. DR AND IN THE INTEREST OF JUSTICE, WE DEEM IT FIT AND PROPER TO RECALL THE SAID EX PARTE ORDER DT. 19 - 06 - 2017 PASSED BY THIS TRIBUNAL. REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING AFRESH ON 03 - 09 - 2018 . SINCE THE NEXT DATE OF HE ARING IS ANNOUNCED IN THE OPEN COURT, NO NOTICE WILL BE ISSUED TO THE RESPECTIVE PARTIES. M.A. NO . 12/KOL/2018 2 5 . IN THE RESULT, THE M ISC. APPLICATION FILED BY THE REVENUE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 25 - 07 - 2018 SD/ - SD/ - P. M. JAGTAP S.S.VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 25 - 07 - 2018 COPY OF THE ORDER FORWARDED TO: 1. APPLICANT / REVENUE : INCOME TAX OFFICER, WARD 12(3), P - 7 CHOWINGHEE SQUARE, 7 TH FLOOR, KOLKATA - 69. 2 RESPONDENT / ASSESSEE: M/S. S.B PIGMENTS PVT.LTD 212 SHAKESPEARE SARANI, 2 ND FL., KOLKATA - 17. 3. CIT, 4. CIT(A), 5. D R, KOLKATA BENCHES, KOLKATA * *PP/SPS TRUE COPY BY ORDER, SR.PS, H.O.O ITAT,KOL