CIT, KOLKATA-II, KOLKATA, Kolkata V. Zodiac Vincom Pvt. Ltd., Kolkata

MA 121/KOL/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6918 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-07-2018
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2009-2010
• Appeal Filed On: 11-07-2017
• Court: TRIBUNAL
• Assessee Lawyers: RAJESH KR DUGGAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D, BENC H KOLKATA BEFORE SHRI S. S. GODARA, JM & DR. A.L. SAINI, AM M.A NO.121/KOL/2017 (ARISING OUT OF I.T.A NO.727/KOL/2015) ( / ASSESSMENT YEAR: 2009-10) ZODIAC VINCOM PVT. LTD. 4, B.B.D.BAG(E), STEPHEN HOUSE, 5 TH FLOOR, ROOM NO.77, KOLKATA 1. VS. CIT KOLKATA II, KOLKATA P-7, CHOWRINGHEE SQUARE, KOLKATA 700 069. ./ ./PAN/GIR NO. : AAACZ 3537 E (APPELLANT) .. (RESPONDENT) APPELLANT BY : SHR I RAJESH KR. DUGGAR, FCA. RESPONDENT BY : SHRI SALLONG YADEN, ADDL. CIT / DATE OF HEARING : 13/07/2018 /DATE OF PRONOUNCEMENT : 25/07/2018 / O R D E R PER DR. A. L. SAINI, AM: BY WAY OF CAPTIONED APPLICATION, THE ASSESSEE HAS S OUGHT TO POINT OUT THAT A MISTAKE APPARENT FROM RECORD WITHIN THE MEANING OF SECTION 254(2) OF THE INCOME TAX ACT, 1961(IN SHORT THE ACT) HAS CREPT IN THE ORDER OF THE TRIBUNAL DATED 06.03.2017. 2. LD. A/R RELYING UPON THE M.A. FILED STATED T HAT COUNSEL OF THE ASSESSEE SRI RAJESH KUMAR DUGGAR COULD NOT APPEAR BECAUSE OF BRA IN STROKE AND HE WAS GOT ADMITTED IN NARAYANA SUPER SPECIALITY HOSPITAL ON 2 9.03.2016 (MEDICAL CERTIFICATE ENCLOSED). THEREFORE, DUE TO CONSISTENT ILLNESS, TH E A/R OF THE ASSESSEE COULD NOT ATTEND THE HEARING BEFORE THE TRIBUNAL ON 06.03.201 7. IN THE CIRCUMSTANCES IT WAS PRAYED THAT IT WAS A CASE WHERE THERE WAS A REASONA BLE AND SUFFICIENT CAUSE TO EXPLAIN AS TO WHY THE ASSESSEE REMAINED UNREPRESENTED. IN T HE CIRCUMSTANCES IT WAS REQUESTED THAT THE EX-PARTE ORDER BE RECALLED AND THE ASSESSE ES APPEAL BE LISTED FOR DISPOSAL. 3. LD. DR FOR THE REVENUE HAD NO OBJECTION IF THE A SSESSEE'S APPEAL IS LISTED FOR DISPOSAL. M.A NO.121/KOL/2017 ZODIAC VINCOM PVT. LTD. ASSESSMENT YEAR: 2009-10 PAGE | PAGE | PAGE | PAGE | 2 22 2 4. WE HAVE HEARD THE PARTIES BEFORE THE BENCH AND G ONE THROUGH THE RECORD. ON CONSIDERING THE SUBMISSIONS OF BOTH THE PARTIES AND KEEPING IN VIEW THE REASONS GIVEN BY THE ASSESSEE FOR NON-APPEARANCE BEFORE THE TRIBU NAL, WE FIND THAT ASSESSEE HAS BEEN ABLE TO SHOW SUFFICIENT CAUSE FOR NON-APPEARAN CE ON 06.03.2017 AND SO WE HEREBY RECALL THE EX-PARTE ORDER PASSED ON MERITS D ISMISSING THE APPEAL OF THE ASSESSEE. THE ORDER WAS PRONOUNCED IN THE OPEN COUR T IN THE PRESENCE OF THE PARTIES LISTING THE DATE OF HEARING AS 8 TH AUGUST, 2018. THE SAID DATE HAS BEEN NOTIFIED TO B OTH THE PARTIES IN THE OPEN COURT AND HENCE NO FRESH NO TICE FOR IS ISSUED TO THE PARTIES. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 25/07/2018. SD/- (S. S. GODARA) SD/- (A. L. SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /KOLKATA / DATED 25/07/2018 RS, SR.PS / COPY OF THE ORDER FORWARDED TO : //TRUE COPY// BY ORDER SENIOR PRIVATE SECRETARY, HEAD OF OFFICE/D.D.O, I.T.A.T, KOLKATA BENCHES, KOLKATA . 1. / THE APPELLANT ZODIAC VINCOM PVT. LTD . 2. / THE RESPONDENT- CIT KOLKATA II, KOLKATA 3. ( ) / THE CIT(A), :KOLKATA. 4. / CIT 5. , , / DR, ITAT, KOLKATA 6. / GUARD FILE.