Appeal Details
Counselvise Citation
[2018] 124 COUNSELVISE.COM (IT) 7080 (ITAT-KOLKATA)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 month(s) 20 day(s)
Appellant
Respondent
Appeal Type
Miscellaneous Application
Pronouncement Date
29-08-2018
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
D
Assessment Year
2012-2013
Appeal Filed On
09-07-2018
Judgement Text
INCOME TAX APPELLATE TRIBUNAL D BENCH : KOLKATA BEFORE SHRI M. BALAGANESH, AM & SHRI S.S.VISWANETHRA RAVI, JM M.A. NO . 124 /KOL/2018 [IN I.T A NO. 2283/KOL/2016 A.Y 20 12 - 13 ] M/S. SANWARI A INVESTMENT VS. INCOME TAX OFFICER CONSULTANTS PVT. LTD. WARD 2(1), KOLKATA PAN: AA QCS 7850M [ APPLICANT ] [ RESPONDENT ] APPLICANT BY : SHRI MIRAJ D.SHAH. FCA , LD.AR RESPONDENT BY : NONE APPEARED DATE OF HEARING : 24 - 08 - 2018 DATE OF PRONOUNCEMENT : 29 - 08 - 2018 ORDER SHRI S.S.VISWANETHRA RAVI, JM BY T H IS MISCELLANEOUS APPLICATION FILED U/S. 254(2) OF THE ACT THE APPLICANT ASSESSEE INTENDS TO RECALL THE EX PARTE ORDER DT. 2 6 - 03 - 2018 PASSED IN ITA NO. 2283 /KOL/201 6 FOR THE A.Y 20 12 - 13 . 2. ON PERUSAL OF AN AFFIDAVIT DT. 21 - 06 - 2018 DEPOSED BY SHRI KAUSHLENDRA KUMAR, BY PROFESSION CHARTERED ACCOUNTANT (COPY OF THE SAME IS ON RECORD) THAT HE WAS RUNNING HIGH FEVER ON THE DATE OF HEARING ( 26 - 03 - 2018 ) AND AS SUCH COULD NOT APPEAR BEFORE THIS TRIBUNAL ON THE SAID DATE OF HEARING ( 26 - 03 - 2018), ON WHICH DATE THE TRIBUNAL PASSED EX PARTE ORDER AGAINST THE ASSESSE FOR WANT OF PROSECUTION /NON - APPEARANCE OF ASSESSEE . WE FIND THAT THERE WAS SUFFICIENT REASON IN NOT APPEARING BEFORE THIS TRIBUNAL ON THE DATE OF HEARING AND THE REASONS STATED IN THE AFFIDAVIT ARE BONAFIDE . THEREFORE, TAKING INTO CONSIDERATION THE SUBMISSIONS OF THE LD.AR, FACTS AND CIRCUMSTANCES OF THE CASE AND IN THE INTEREST OF JUSTICE, WE DEEM IT FIT AND PROPER TO RECALL THE SAID EX PARTE ORDER DT. 2 6 - 03 - 2018 AND RESTORE THE APPEAL IN ITA NO. 2283/KOL/2016 TO THE FILE. REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING ON 24 - 09 - 2018. SINCE THE M.A. NO . 124/KOL/2018 M/S. SANWARIA INVESTMENT CONSULTANTS P.LTD. 2 NEXT DATE OF HEARING (24 - 09 - 2018) IS FIXED/PRONOUNCED IN THE OPEN COURT, NO NOTICES WILL BE SENT TO TH E SAID PARTIES. 3 . IN THE RESULT, THE M ISC. APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 29 - 08 - 2018 SD/ - SD/ - M.BALAGANESH S.S.VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 29 - 08 - 2018 COPY OF THE ORDER FORWARDED TO: 1. APPLICANT /ASSESSEE: M/S. SANWARIA INVESTMENT CONSULTANTS PVT. LTD ROOM NO. MC 7/1A, GRANT LAN E, BBD BAGH, KOLKATA - 12. 2 RESPONDENT /DEPARTMENT: INCOME TAX OFFICER, WARD 2(1), , AAYKAR BHAWAN, P - 7 CHOWRINGHEE SQUARE, KOLKATA - 69. 3. CIT, 4. CIT(A), 1, KOLKATA. 5. DR, KOLKATA BENCHES, KOLKATA **PP/SPS TRUE COPY BY ORDER, SR.PS, H.O.O ITAT,KOL
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