M/s SPPL Property Management Pvt. Ltd., Kolkata V. JCIT, Range-3, Kolkata, Kolkata

MA 120/KOL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 1946 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 21-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHANKAR HALDER SRDR
• Assessee Lawyers: S JHAJHARI

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.120/KOL/2019 (A/O. I.T.A NO.1051/KOL/2017) (ASSESSMENT YEAR: 2012-13) M/S. SPPL PROPERTY MANAGEMENT PVT. LTD. APPELLANT [PAN:AAICS7168Q] VS JCIT, RANGE-3, KOLKATA RESPONDENT FOR THE APPELLANT : SHRI S. JHAJHARI, 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 23.04.2019 PASSED BY THIS TRIBUNAL IN ITA NO.1051/KOL/2017 FOR ASSESSMENT YEAR 2012-13. 2. HEARD BOTH PARTIES AND PERUSED THE MATERIALS AVAILABLE ON RECORD. ON PERUSAL OF THE DECLARATION FILED BEFORE THIS TRIBUNAL STATING REASONS FOR NON-APPEARANCE, WE FIND THAT THE REASONS STATED THEREIN WHICH PREVENTED THE AUTHORIZED REPRESENTATIVE TO APPEAR BEFORE THIS TRIBUNAL. THE LD. DR SUBMITTED NO OBJECTION IN RECALLING THE EX PARTE ORDER IN THE INTEREST OF JUSTICE. THEREFORE CONSIDERING THE FACTS AND CIRCUMSTANCES, WE DEEM IT PROPER TO RECALL THE ORDER DATED 23.04.2019 PASSED BY THIS TRIBUNAL AND RESTORE THE APPEAL IN ITA NO.1051/KOL/2017 TO THE FILE. WITH THE CONSENT OF BOTH THE PARTIES, WE FIX THE DATE OF HEARING OF THE APPEAL ON 05.09.2019 AND IN VIEW OF M.A. NO.120/KOL/2019 M/S. SPPL PROPERTY MANAGEMENT PVT. LTD. 2 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 M/S. SPPL PROPERTY MANAGEMENT PVT. LTD., 11, CROOKED LANE, GROUND FLOOR, DHARAMTOLA, KOLKATA 700069. 2 RESPONDENT JCIT, RANGE-3, KOLKATA. 3 . THE CIT(A), KOLKATA 4. 5. CIT , KOLKATA DR, K OLKATA BENCHES, KOLKATA //TRUE COPY// BY ORDER, ASSISTANT REGISTRAR, ITAT, KOLKATA