M/s Electric Investment & Enterprises, Siliguri V. DCIT, Circle-1, Siliguri, Siliguri

MA 125/KOL/2016

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6103 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 4 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-01-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 05-09-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

1 M.A. NO. 125/KOL/2016 (ARISING OUT OF I.T.A. NO. 1254/KOL/2015) ASSESSMENT YEAR : 2010-2011 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA B BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER M.A. NO. 125/KOL./2016 (IN I.T.A. NO. 1254/KOL./2015) ASSESSMENT YEAR : 2010-2011 M/S. ELECTRIC INVESTMENT & ENTERPRISES,............ ................APPLICANT A/68, BIDHAN MARKET, SILIGURI-734 001 [PAN : AAAFE 7115 Q] -VS.- DEPUTY COMMISSIONER OF INCOME TAX,................. ................RESPONDENT CIRCLE-1, SILIGURI, AAYAKAR BHAWAN, PARIBAHAN NAGAR, MATIGARA, SILIGURI-734 010 APPEARANCES BY: SHRI S.M. SURANA, ADVOCATE, FOR THE APPLICANT SHRI SALLONG YADDEN, ADDL. CIT, D.R., FOR THE RESPO NDENT DATE OF CONCLUDING THE HEARING : JANUARY 12, 2018 DATE OF PRONOUNCING THE ORDER : JANUARY 12, 2018 O R D E R PER SHRI P.M. JAGTAP, ACCOUNTANT MEMBER : BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DATED JULY 28, 2016 PASSE D EX- PARTE DISMISSING THE APPEAL OF THE ASSESSEE BEING I.T.A. NO. 1254/KO L/2015 FOR NON- PROSECUTION ON THE GROUND THAT THE NOTICE OF THE HE ARING FIXED BEFORE THE TRIBUNAL ON JULY 28, 2016 WAS FORWARDED TO THE LAWY ER, BUT THE SAME WAS NOT DELIVERED TO HIM WHICH RESULTED IN NON-APPEARAN CE. KEEPING IN VIEW THE SUBMISSION MADE BY THE ASSESSEE IN THE PRESENT MISCELLANEOUS APPLICATION, WE ARE SATISFIED THAT THERE IS A SUFFI CIENT CAUSE FOR THE NON- APPEARANCE OF THE ASSESSEE ON JULY 28, 2016 WHEN IT S APPEAL WAS FIXED FOR HEARING BEFORE THE TRIBUNAL. WE, THEREFORE, RECALL THE EX-PARTE ORDER DATED JULY 28, 2016(SUPRA) PASSED BY THE TRIBUNAL, KEEPING IN VIEW THE PROVISO TO RULE 24 OF THE APPELLATE TRIBUNAL RULES, 1963 AND RESTORE THE 2 M.A. NO. 125/KOL/2016 (ARISING OUT OF I.T.A. NO. 1254/KOL/2015) ASSESSMENT YEAR : 2010-2011 APPEAL OF THE ASSESSEE AT ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO FIX THE SAME FOR HEARING AFRESH ON 30 TH JANUARY, 2018 AS ANNOUNCED IN THE OPEN COURT AND TAKEN NOTE OF BY THE LD. REPRESE NTATIVES OF BOTH THE SIDES. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 12 TH DAY OF JANUARY, 2018. SD/- SD/- (S.S. VISWANETHRA RAVI) (P.M. JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER KOLKATA, THE 12 TH DAY OF JANUARY, 2018 COPIES TO : (1) M/S. ELECTRIC INVESTMENT & ENTERPRISES, A/68, BIDHAN MARKET, SILIGURI-734 001 (2) DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, SILIGURI, AAYAKAR BHAWAN, PARIBAHAN NAGAR, MATIGARA, SILIGURI-734 010 (3) COMMISSIONER OF INCOME TAX (APPEALS), SILIGUR I; (4) COMMISSIONER OF INCOME TAX- , (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY, HEAD OF OFFICE/DDO, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.