Ma Parameswari Agro Pvt. Ltd., Burdwan V. ACIT, Circle - 2, BURDWAN, Burdwan

MA 127/KOL/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 0422 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-09-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 11-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

1 MA NO.127/KOL/2018 MA PARAMESWARI AGRO PVT. LT D., AY- 2010-11 , A , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KOL KATA ( ) . . , . ' # $% % , '( ) [BEFORE SHRI A. T. VARKEY, JM & DR. A. L. SAINI, A M] M.A. NO.127/KOL/2018 IN I.T.A. NO. 1027/KOL/2016 ASSESSMENT YEAR: 2010-11 MA PARAMESWARI AGRO PVT. LTD. (PAN: AADCM5950F) VS. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-2, BURDWAN. APPLICANT RESPONDENT DATE OF HEARING 14.09.2018 DATE OF PRONOUNCEMENT 14.09.2018 FOR THE APPLICANT SHRI SANJAY BHATTACHARYA, FCA FOR THE RESPONDENT SHRI KAPIL MONDAL, JCIT, SR. DR. ORDER PER SHRI A.T.VARKEY, JM THIS MISC. APPLICATION HAS BEEN FILED BY THE ASSESS EE AGAINST THE EX PARTE ORDER PASSED BY THE TRIBUNAL DATED 11.06.2018 IN ITA NO. 1027/KOL/2016 FOR AY 2010-11. 2. AT THE OUTSET ITSELF, WE NOTE THAT THIS IS AN EX PARTE ORDER PASSED BY THE TRIBUNAL IN THIS MATTER ON 11.06.2018. AT THE TIME OF HEARING, LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT ON THE DATE OF HEARING THE LD. AR OF THE ASSES SEE COULD NOT APPEAR BEFORE THE BENCH SINCE THE ASSESSEE HAD NOT BEEN SERVED ANY NOTICE O F HEARING AND TO THAT RESPECT ASSESSEE HAS ALSO FILED AN AFFIDAVIT. THEREFORE, HE PRAYED BEFORE THE BENCH TO RECALL THE TRIBUNALS ORDER PASSED EX PARTE ON 11.06.2018 FOR HEARING ON MERITS. SINCE THERE IS REASONABLE CAUSE FOR THE LD. AR OF THE ASSESSEE NOT TO APPEAR BEFORE US ON THE DATE FIXED FOR HEARING, WE ARE INCLINED TO RECALL OUR ORDER PASSED ON 11.06.2018 D ISMISSING THE APPEAL FOR NON APPEARANCE 2 MA NO.127/KOL/2018 MA PARAMESWARI AGRO PVT. LT D., AY- 2010-11 OF THE LD. AR OF THE ASSESSEE. REGISTRY IS DIRECTE D TO FIX THE APPEAL ON 01.10.2018. NO NOTICE IS REQUIRED TO BE SERVED AS THE ORDER IS PRO NOUNCED IN OPEN COURT. 3. IN THE RESULT, MISC. APPLICATION OF ASSESSEE IS ALLOWED. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- (DR. A. L. SAINI) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 14TH SEPTEMBER, 2018 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT MA PARAMESWARI AGRO PVT. LTD., VILL. CHOTOPOSHIA, P.O. BAROPOSHIA, P.S. MANGALKOTE, DIST. BURDWAN, PIN-713 125. 2 RESPONDENT ACIT, CIRCLE-2, BURDWAN. 3. 4. CIT(A), BURDWAN (SENT THROUGH E-MAIL) CIT, BURDWAN. 5. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, SR. PVT. SECRETARY