M/s Deepsikha Vinimay (P) Ltd., Kolkata V. CIT, KOLKATA-II, Kolkata

MA 121/KOL/2015

• Counselvise Citation: [2016] 123 COUNSELVISE.COM (IT) 5454 (ITAT-KOLKATA)
• Duration Of Justice: 9 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-08-2016
• Appeal Filed By: Assessee
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 04-11-2015
• Court: TRIBUNAL
• Department Lawyers: RAJAT KUMAR KUREEL JCITSR
• Keywords: Opportunity of being heard; Assessment record

Judgement Text

M.A.NO.121/KOL/2015 A/O ITA NO.693/KOL/2014-DEEPSIK HA VINIMAY (P)LTD. A.Y.2009-10 1 IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH B KOL KATA [BEFORE HONBLE SHRI N.V.VASUDEVAN, JM & SHRI M.B ALAGANESH, AM ] M.A.NO.121/KOL/2015 (A/O ITA NO.693/KOL/2014) ASSESSMENT YEAR : 2009-10 M/S. DEEPSHIKHA VINIMAY (P)LTD. -VERSUS- C.I.T.- I I, KOLKATA KOLKATA KOLKATA (PAN:AACCD 3343 C) (APPELLANT) (RESPONDENT) FOR THE APPELLANT: SHRI SUBASH AGARWAL, ADVOCAT E FOR THE RESPONDENT: SHRI RAJAT KUMAR KUREEL, JCIT,S R.DR DATE OF HEARING : 05.08.2016. DATE OF PRONOUNCEMENT : 05.08.2016 ORDER PER N.V.VASUDEVAN, JM: THIS IS A MISCELLANEOUS APPLICATION FILED BY THE AS SESSEE U/S.254(2) OF THE INCOME TAX ACT, 1961 (ACT) PRAYING FOR RECALLING OF THE EX-PARTE ORDER DATED 10.8.2015 PASSED IN THE AFORESAID APPEAL. 2. IT HAS BEEN STATED IN THE M.A. THAT THE APPEAL WAS ORIGINALLY FIXED FOR HEARING ON 10.9.2015 BUT SUDDENLY HEARING WAS ADVANCED TO 14.7 .2015. ON 14.7.2015 ADJOURNMENT WAS SOUGHT ON BEHALF OF THE ASSESSEE ON THE GROUND THAT CERTIFIED COPIES OF THE VARIOUS DOCUMENTS FROM THE ASSESSMENT RECORD S WERE SOUGHT FOR FROM THE AO AND THAT IN SPITE OF THE BEST EFFORTS THE SAME COUL D NOT BE OBTAINED AND FILED BEFORE THE ASSESSEE. ON 14.7.2015, THE TRIBUNAL ADJOURNED TH E HEARING TO 15.7.2015. ON 15.7.2015 NONE APPEARED ON BEHALF OF THE ASSESSEE A ND THEREFORE THE CASE WAS ADJOURNED TO 21.7.2015. NOTICE OF HEARING WAS ORD ERED TO BE SENT TO THE ASSESSEE BY SPEED POST FOR THE HEARING ON 21.7.2015. ON 21.7.2 015 NONE APPEARED ON BEHALF OF M.A.NO.121/KOL/2015 A/O ITA NO.693/KOL/2014-DEEPSIK HA VINIMAY (P)LTD. A.Y.2009-10 2 THE ASSESSEE AND THE APPEAL WAS TREATED AS HEARD EX -PARTE AND THE LEARNED DR WAS ALONE HEARD. 3. IT IS THE PLEA OF THE ASSESSEE IN THIS M.A. THA T IT DID NOT RECEIVE THE NOTICE OF HEARING FIXING THE APPEAL FOR HEARING ON 21.7.2015. HENCE THE ASSESSEE COULD NOT APPEAR BEFORE THE TRIBUNAL TO PUT FORTH ITS CASE. THE ASSESSEE HAS THEREFORE PRAYED FOR AN OPPORTUNITY OF BEING HEARD BY SETTING ASIDE THE EX-PARTE ORDER DATED 10.8.2015. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS. THERE IS NO EVIDENCE OF SERVICE OF NOTICE OF HEARING FIXING THE APPEAL FOR HEARING ON 21.7.2015 ON RECORD. IN THESE CIRCUMSTANCES, WE RECALL THE ORDER DATED 10.8.2015 AND DIRECT THE REGISTRY TO FIX THE APPEAL FOR HEARING ON 19.9.2016. THE DATE OF HEARING WAS ANNOUNCED IN OPEN COURT AND IT WAS ALSO INFORMED THAT NO SEPARATE NOTICE WILL BE SENT TO TH E ASSESSEE. 5. IN THE RESULT, THE M.A. IS ALLOWED. O RDER PRONOUNCED IN THE COURT ON 05.08.2016. SD/- SD/- [M.BALAGANESH ] [ N.V.VASUDEVAN ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 05.08.2016. [RG PS] COPY OF THE ORDER FORWARDED TO: 1.DEEPSIKHA VINIMAY (P)LTD., C/O MR.MANISH JAIN, 15 B, CLIVE ROW, KOLKATA 700001. 2. .C.I.T., KOLKATA-2, KOLKATA. 3. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER, ASST. REGISTRAR, ITAT, KOLKATA BENCHES