Swatipushp Dealers Private Limited, Kolkata V. ITO, Ward - 11(2), Kolkata , Kolkata

MA 122/KOL/2018

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 7924 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-09-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 06-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ROBIN CHOUDHUR Y
• Assessee Lawyers: S M SURANA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : KOLKATA [BEFORE HONBLE SRI J.SUDHAKAR REDDY, AM & SHRI A .T.VARKEY, JM] M.A.NO.122/KOL/2018 (A/O I.T.A NO.1144/KOL/2017) ASSESSMENT YEAR : 2011-12 SWATIPUSHP DEALERS PRIVATE LIMITED -VS.- I.T.O ., WARD-11(2), KOLKATA. KOLKATA. [PAN : AAPCS 5069 P) (APPELLANT) (RESPONDENT) FOR THE APPELLANT : SHRI S.M.SURANA, ADVOCATE FOR THE RESPONDENT : SHRI.ROBIN CHOUDHURY, ADDL . CIT, SR.DR DATE OF HEARING : 14.09.2018 DATE OF PRONOUNCEMENT : 14.09.2018. ORDER PER J.SUDHAKAR REDDY, AM THIS IS A MISCELLANEOUS APPLICATION FILED BY THE A SSESSEE U/S 254 (2) OF THE INCOME TAX ACT, 1961 (ACT), PRAYING FOR RECALLING THE ORDER DATED 09.02.2018 PASSED BY THIS TRIBUNAL. 2. THE ASSESSEE FILED AN APPLICATION FOR ADJOURNMEN T. THE BENCH DECIDED THE CASE EX PARTE. THERE IS VIOLATION OF PRINCIPLES OF NATUR AL JUSTICE. IN VIEW OF THE PROVISO TO RULE 24 OF THE ITAT RULES, AND AS THE ASSESSEE HAS DEMONSTRATED BEFORE US THAT IT WAS PREVENTED BY SUFFICIENT CAUSE FROM APPEARING BEFORE THIS BENCH ON THE DATE OF HEARING, THE EXPARTE ORDER DATED 09.02.2018 IS RECALLED. THE APPEAL IS DIRECTED TO BE FIXED FOR FRESH HEARING ON 01.11.2018. AS THE DATE OF HEARIN G WAS ANNOUNCED IN THE OPEN COURT AND HENCE NO NOTICE OF HEARING WOULD BE SENT TO THE PARTIES. 2 M.A.NO.122/KOL/2018 (A/O I.T.A.NO.1144/KOL/2017) SWATIPUSHP DEALERS PRIVATE LIMITED A.YR..2011-12 2 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON 14.09.2018. SD/- SD/- [A.T.VARKEY] [ J.SUDHAKAR REDDY ] JUDICIAL MEMBER ACCOUNTA NT MEMBER DATED : 14.09.2018. [RG SR.PS] COPY OF THE ORDER FORWARDED TO: 1.SWATIPUSHP DEALERS PRIVATE LIMITED, FLAT NO.101, 1 ST FLOOR, 18, PRINCE ANWAR SHAH ROAD, KOLKATA-700033. 2. I.T.O., WARD-11(2), KOLKATA. 3. PR.C.I.T.-4, KOLKATA.. 4. 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