M/s. Chirag Vyappar Pvt. Ltd., Kolkata V. ITO, Ward 3(2), Kolkata, Kolkata

MA 131/KOL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 9274 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 31-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

1 MA NO. 131/KOL/2019 CHIRAG VYAPAAR PVT. LTD., AY- 2012-13 , C , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA ( ) BEFORE . , /AND . . , ) [BEFORE SHRI J. SUDHAKAR REDDY, AM & SHRI A. T. VA RKEY, JM] MA NO. 131/KOL/2019 IN I.T.A. NO. 880/KOL/2017 ASSESSMENT YEAR: 2012-13 M/S. CHIRAG VYAPAAR PVT. LTD. (PAN: AADCC4060G) VS. INCOME-TAX OFFICER, WD-3(2), KOLKATA APPLICANT RESPONDENT DATE OF HEARING 05.07.2019 DATE OF PRONOUNCEMENT 05.07.2019 FOR THE APPLICANT SMT. PARNASHREE BANERJEE, ADVOCAT E FOR THE RESPONDENT SHRI SHANKAR HALDER, JCIT, SR. D R ORDER PER SHRI A.T.VARKEY, JM THIS MISC. APPLICATION IS FILED BY THE ASSESSEE AGA INST THE EX PARTE ORDER PASSED BY THE TRIBUNAL DATED 03.04.2019 IN ITA NO. 880/KOL/2017 F OR AY 2012-13. 2. AT THE OUTSET ITSELF, WE NOTE THAT THIS IS AN EX PARTE ORDER PASSED BY THE TRIBUNAL IN THIS MATTER ON 03.04.2019. AT THE TIME OF HEARING, LD. AR SUBMITTED THAT ON THE DATE OF HEARING THE LD. AR COULD NOT APPEAR BEFORE THE BENC H DUE TO NON-RECEIPT OF NOTICE FIXING THE HEARING OF THE APPEAL ON 03.04.2019. THEREFORE, SHE PRAYED BEFORE THE BENCH TO RECALL THE TRIBUNALS ORDER PASSED EX PARTE ON 03.04.2019 FOR HEARING ON MERITS. SINCE THE LD. AR WAS UNABLE TO APPEAR BEFORE US ON THE DATE FIXED FO R HEARING, WE ARE INCLINED TO RECALL OUR ORDER PASSED ON 03.04.2019 DISMISSING THE APPEAL FO R NON APPEARANCE OF THE LD. AR. REGISTRY IS DIRECTED TO FIX THE APPEAL ON 01.08.201 9. SINCE THE ORDER IS PRONOUNCED IN THE OPEN COURT NO NOTICE IS REQUIRED TO BE SERVED ON EI THER OF THE PARTIES. 3. IN THE RESULT, MISC. APPLICATION OF ASSESSEE IS ALLOWED. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- (J. SUDHAKAR REDDY) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 5 TH JULY, 2019 JD.(SR.P.S.) 2 MA NO. 131/KOL/2019 CHIRAG VYAPAAR PVT. LTD., AY- 2012-13 COPY OF THE ORDER FORWARDED TO: 1. APPELLANT M/S. CHIRAG VYAPAAR PVT. LTD.14, ROO P CHAND ROY STREET, 1 ST FLOOR, KOLKATA-700 007.. 2 RESPONDENT ITO, WARD-3(2), KOLKATA. 3. 4. CIT(A)- 12, KOLKATA (SENT THROUGH E-MAIL) CIT-, , KOLKATA. 5. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR