M/s Savourites, Kolkata V. Pr. CIT-9, Kolkata, Kolkata

MA 132/KOL/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 6016 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 2 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-12-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 02-06-2017
• Assessment Year: 2011-2012
• Appeal Filed On: 16-09-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DAVID Z CHOWNGTHU ADD L
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH : KOLKATA [BEFORE HONBLE SRI P.M.JAGTAP, AM & SRI N.V.VASUD EVAN, JM] M.A.NO.132/KOL/2016 (A/O I.T.A NO. 1226/KOL/2016) ASS ESSMENT YEAR : 2011-12 M/S. SAVOURITES -VS.- C.I.T., KOLKATA-9, KOLKATA KOLKATA [PAN : AASFS 6258 G] (APPELLANT) (RESPONDENT) FOR THE APPELLANT : NONE FOR THE RESPONDENT : SHRI DAVID Z.CHOWNGTHU, ADD L. CIT(DR) DATE OF HEARING : 01.12.2017. DATE OF PRONOUNCEMENT : 01.12.2017. ORDER PER N.V.VASUDEVAN, JM THIS IS A MISCELLANEOUS APPLICATION FILED BY THE A SSESSEE U/S 254 (2) OF THE INCOME TAX ACT, 1961 (ACT) PRAYING FOR RECALLING TH E EXPARTE ORDER DATED 04.08.2016 PASSED BY THE TRIBUNAL. 2. THE TRIBUNAL DISMISSED THE APPEAL OF THE ASSESSE E FOR NON PROSECUTION BECAUSE THE NOTICE SENT TO THE ADDRESS GIVEN BY THE ASSESSEE IN FORM N.36 WAS RETURNED UNSERVED WITH THE POSTAL REMARKS BY THE POSTAL AUTHORITIES A S LEFT . IN THIS MISCELLANEOUS APPLICATION THE ASSESSEE HAS POINTED OUT THAT THEY HAVE BEEN RESIDING IN THE SAME ADDRESS AND THEY DO NOT KNOW AS TO HOW THE POSTAL A UTHORITIES RETURNED THE NOTICE OF HEARING TO THE ENDORSEMENT LEFT . IT HAS ALSO BE EN POINTED OUT THAT THE EXPARTE ORDER PASSED BY THE TRIBUNAL HAS BEEN RECEIVED BY THE ASS ESSEE AT THE VERY SAME ADDRESS. 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND ARE OF THE VIEW THAT THERE IS A REASONABLE CAUSE FOR NON APPEARANCE OF THE ASSESSEE ON 04.08.2016. THE ORDER OF 2 M.A.NO.132/KOL/2016 (A/O ITA NO.1226/KOL/2016) M/S. SAVOURITES A.YR.2011-12 2 TRIBUNAL DATED 04.08.2016 IS RECALLED AND THE APPEA L IS DIRECTED TO BE FIXED FOR HEARING IN DUE COURSE AFTER SERVICE OF NOTICE TO THE PARTIE S. 4. IN THE RESULT THE MISCELLANEOUS APPLICATION BY T HE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON 01.12.2017. SD/- SD/- [P.M.JAGTAP] [ N.V.VASUDEVAN ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 01.12.2017. [RG SR.PS] COPY OF THE ORDER FORWARDED TO: 1.M/S. SAVOURITES, 249A, JODHPUR PARK, KOLKATA-7000 68. 2. PR. C.I.T., KOLKATA-9, KOLKATA. 3. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SR.P RIVATE SECRETARY HEAD OF OFFICE/DDO, ITAT KOLKATA BENCHES, KOLKATA.