Sri Sanjiv Dua, Kolkata V. ACIT, Circle-36, Kolkata, Kolkata

MA 13/KOL/2019

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 3587 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-02-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2011-2012
• Appeal Filed On: 22-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ROBIN CHOWDHURY
• Assessee Lawyers: AMIT SARAF
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D, BENC H KOLKATA BEFORE SHRI S.S.GODARA, JM &DR. A.L.SAINI, AM M.A. NO.13/KOL/2019 (ARISING OUT OF ./ITA NO.1807 /KOL/2016 ( / ASSESSMENT YEARS: 2011-12) SHRI SANJIV DUA C/O, M/S C.D. AUTOMATION (P) LTD., 8, PARSEE CHURCH STREET, KOLKATA- 700001. VS. ACIT, CIRCLE-36, KOLKATA ./ ./PAN/GIR NO.: ADVPD 8606 M (ASSESSEE) .. (REVENUE) ASSESSEE BY : SHRI AMIT SARAF, FCA RESPONDENT BY : SHRI ROBIN CHOWDHURY, ADDL. CIT SR. DR / DATE OF HEARING : 15/02/2019 /DATE OF PRONOUNCEMENT : 22/02/2019 / O R D E R PER DR. A. L. SAINI: THIS IS A MISCELLANEOUS APPLICATION FILED BY THE A SSESSEE PRAYING TO RECALL THE ORDER OF THE TRIBUNAL DATED 03.10.2018. 2. THE CASE OF THE ASSESSEE IN THIS MISCELLANEOUS A PPLICATION IS THAT THE ASSESSEE COULD NOT RECEIVE THE NOTICE OF HEARING THEREFORE H E COULD NOT ATTEND THE HEARING BEFORE THE TRIBUNAL. 3. AFTER HEARING THE LD. DR FOR THE REVENUE WE ARE OF THE VIEW THAT SINCE THE ASSESSEE HAS NOT RECEIVED THE NOTICE FOR HEARING TH EREFORE IT IS A REASONABLE CAUSE TO M/S SHRI GANESHA INVESTMENTS PVT. LTD. MA NO. 227/KOL/2018 (ARISING OUT OF I.T.A. NO. 1574/KOL/2017) ASSESSMENT YEAR:2007-08 P PP PA AA AG GG GE EE E | || | 2 22 2 RECALL THIS ORDER AND HENCE IN THE INTEREST OF JUST ICE AND FAIR PLAY WE RECALL THE ORDER OF THE TRIBUNAL DATED 03.10.2018 AND THE REGISTRY I S DIRECTED TO FIX THE APPEAL FOR HEARING ON 26.03.2019. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 22.02. 2019. SD/- ( S.S.GODARA ) SD/- (A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /KOLKATA; / DATE: 22/02/2019 ( SB, SR.PS ) COPY OF THE ORDER FORWARDED TO: 1. SHRI SANJIV DUA 2. ACIT, CIRCLE-36, KOLKATA 3. C.I.T(A)- 4. C.I.T.- KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. 6. GUARD FILE. TRUE COPY BY ORDER ASSIST ANT REGISTRAR ITAT, KOLKA TA BENCHES