M/s. Niraj Kumar Kajaria, Kolkata V. ITO, Ward - 35(2), Kolkata, Kolkata

MA 121/KOL/2018

• Counselvise Citation: [2018] 122 COUNSELVISE.COM (IT) 4165 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-10-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2012-2013
• Appeal Filed On: 06-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R CHOUDHURY
• Assessee Lawyers: S M SURANA
• Section: 5(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH : KOLKATA [BEFORE HONBLE SRI S.S.GODARA, JM & DR.A.L.SAINI , AM] M.A.NO.121/KOL/2018 (A/O I.T.A NO.1219/KOL/2017) ASSESSMENT YEAR : 2012-1 3 NIRAJ KUMAR KAJARIA -VS.- I.T.O., WARD-3 5(2) KOLKATA KOLKATA [PAN : AGCPK 9823 B] (APPELLANT) (RESPONDENT) FOR THE APPELLANT : SHRI S.M.SURANA, ADVOCATE FOR THE RESPONDENT : SHRI.R.CHOUDHURY, ADDL. CIT DATE OF HEARING : 28.09.2018. DATE OF PRONOUNCEMENT : 12.10.2018. ORDER PER S.S.GODARA, JM THIS ASSESSEES MISCELLANEOUS APPLICATION SEEKS TO RECALL OUR ORDER DATED 15.06.2018 DISMISSING THE MAIN CASE FOR NON PROSECU TION ON ACCOUNT OF NON APPEARANCE. HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. WE NOTICE AT THE OUTSET THAT THAT THE ASSESSEES SOLE SUBSTANTIVE GRIEVANCE IN THE MISCELLANEOUS APPLICATION IS THAT IT HAD NOT RECEIV ED THE RELEVANT HEARING NOTICE FOR THE IMPUGNED APPEAL FIXED FOR 04.06.2018. ALL THIS SUFF ICIENTLY INDICATE ITS NON APPEARANCE IN THE MAIN APPEAL HEARING IS NEITHER INTENTIONAL NOR DELIBERATE BUT DUE TO NON SERVICE OF NOTICE. WE THEREFORE RECALL OUR ORDER DATED 15.0 6.2018. THE REGISTRY IS DIRECTED TO FIX THE HEARING OF THIS APPEAL ON 29.10.2018. BOTH THE PARTIES HAVE NOTED THE DATE DURING THE COURSE OF HEARING. NO SEPARATE HEARING NOTICE B E ISSUED THEREFORE. 2 M.A.NO.121/KOL/2018 (A/O ITA NO.1219/KOL/2017) NIRAJ KUMAR KAJARIA A.YR..2012-13 2 3. THIS ASSESSEES MISCELLANEOUS APPLICATION IS ALL OWED IN THE ABOVE TERMS. ` ORDER PRONOUNCED IN THE COURT ON 12.10.2018. [DR.A.L.SAINI] [S.S.GODARA ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 12.10.2018. [RG SR.PS] COPY OF THE ORDER FORWARDED TO: 1. NIRAJ KUMAR KAJARIA, 32, ARMENIAN STREET, KOLKAT A-700001. 2. I.T.O., WARD-35(2), KOLKATA. 3. C.I.T.(A)-10, KOLKATA 4. C.I.T. KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PR IVATE SECRETARY HEAD OF OFFICE/D.D.O., I.T.A.T., KOLKATA BENCHE S