Diya Commosales Pvt. Ltd., Kolkata V. ITO, Ward - 7(3), Kolkata , Kolkata

MA 120/KOL/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6297 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-02-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 11-07-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

1 MA NO.120/KOL/2017 DIYA COMMOSALES (P) LTD., AY- 2011-12 , C , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA ( ) BEFORE . , /AND . . , ) [BEFORE SHRI J. SUDHAKAR REDDY, AM & SHRI A. T. VA RKEY, JM] MA NO. 120/KOL/2017 IN I.T.A. NO. 399/KOL/2016 ASSESSMENT YEAR: 2011-12 DIYA COMMOSALES (P) LTD. (PAN: AADCD7023L) VS. INCOME-TAX OFFICER, WARD-7(3), KOLKATA APPLICANT RESPONDENT DATE OF HEARING 08.12.2017 DATE OF PRONOUNCEMENT 14.02.2018 FOR THE APPLICANT SHRI RAJESH KUMAR DUGGAR, FCA FOR THE RESPONDENT SHRI S. DASGUPTA, ADDL. CIT ORDER PER SHRI A.T.VARKEY, JM VIDE THIS MISC. APPLICATION THE ASSESSEE WANTS US T O RECALL OUR EX PARTE ORDER PASSED ON 16.05.2017 IN ITA NO. 399/KOL/2016. 2. AT THE OUTSET ITSELF, WE NOTE THAT THIS IS AN EX PARTE ORDER PASSED BY US. WE NOTE THAT THE LD. AR OF THE ASSESSEE WAS SUFFERING FROM TUMOR ON THE HEAD AND WAS UNWELL TO APPEAR ON THE DATE WHEN THE MATTER WAS LISTED FOR HEARING. SINCE THERE IS REASONABLE CAUSE FOR THE LD. AR OF THE ASSESSEE NOT TO APPEAR BEFORE US ON T HE DATE FIXED FOR HEARING, WE ARE INCLINED TO RECALL OUR ORDER PASSED ON 16.05.2017 DISMISSING THE APPEAL FOR NON APPEARANCE OF THE LD. AR OF THE ASSESSEE. WE ORDER ACCORDINGLY. RE GISTRY IS DIRECTED TO FIX THE APPEAL ON 24.04.2018 4. IN THE RESULT, THE MISC. APPLICATION OF ASSESSEE IS ALLOWED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 14.02.2018 SD/- SD/- (J. SUDHAKAR REDDY) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 14TH FEBRUARY, 2018 JD.(SR.P.S.) 2 MA NO.120/KOL/2017 DIYA COMMOSALES (P) LTD., AY- 2011-12 COPY OF THE ORDER FORWARDED TO: 1. APPELLANT DIYA COMMOSALES (P) LTD., 23/1, PRIN CIPAL KHUDIRAM BOSE ROAD, KOLKATA-700 006. 2 RESPONDENT ITO, WARD-7(3), KOLKATA. 3. THE CIT(A) KOLKATA 4. 5. CIT KOLKATA DR, ITAT, KOLKATA. / TRUE COPY, BY ORDER, SR. PVT. SECRETARY