M/s. Graceful Suppliers Pvt. Ltd., Kolkata V. ITO, Ward - 1(3), KOLKATA, Kolkata

MA 132/KOL/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 0428 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-09-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2011-2012
• Appeal Filed On: 20-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ROBIN CHOUDHUR Y
• Assessee Lawyers: S M SURANA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH D, KOLKATA [BEFORE SHRI P.M. JAGTAP, AM & SHRI A.T. VARKEY, JM] M.A. NO. 132/KOL/2018 (A/O, ITA NO. 483/KOL/2016) ASSESSMENT YEAR: 2011-12 M/S. GRACEFUL SUPPLIERS PVT. LTD...........................................................................APPELLANT RAJESH MOHAN & ASSOCIATES, UNIT NO. 18, 5 TH FLOOR, BAGATI HOUSE, 34, GANESH CHANDRA AVENUE, KOLKATA 700 013. [PAN: AAECG 1153 D] ITO, WARD 1(3), KOLKATA..................................RESPONDENT P-7, CHOWRINSHEE SQUARE, KOLKATA 700 069. APPEARANCES BY: SHRI S.M. SURANA, ADVOCATE APPEARING ON BEHALF OF THE ASSESSEE. SHRI ROBIN CHOUDHURY, ADDL. CIT APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : SEPTEMBER 07, 2018 DATE OF PRONOUNCING THE ORDER : SEPTEMBER 07, 2018 ORDER PER P.M. JAGTAP, AM BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE TRIBUNALS ORDER DATED MAY 31, 2018 PASSED EX-PARTE DISMISSING THE APPEAL OF THE ASSESSEE BEING ITA NO. 483/KOL/2016 FOR NON-PROSECUTION, ON THE GROUND THAT THE NOTICE OF THE FINAL HEARING FIXED ON 31.05.2018 WAS NOT SERVED ON IT. 2. KEEPING IN VIEW THE REASON GIVEN BY THE ASSESSEE, WE ARE SATISFIED THAT THERE WAS A SUFFICIENT CAUSE FOR THE NON-APPEARANCE OF THE ASSESSEE ON 31.05.2018 WHEN ITS APPEAL WAS FIXED FOR HEARING. WE, THEREFORE, RECALL THE ORDER PASSED BY THE TRIBUNAL DATED MAY 31, 2018 (SUPRA), KEEPING IN VIEW THE PROVISO TO RULE 24 OF THE APPELLATE TRIBUNAL RULES, 1963 AND RESTORE THE APPEAL OF THE ASSESSEE TO ITS 2 MA NO. 132/KOL/2018 ASSESSMENT YEAR: 2011-12 M/S. GRACEFUL SUPPLIERS PVT. LTD. ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO FIX THE SAID APPEAL FOR HEARING AFRESH BEFORE THE REGULAR BENCH ON 24.09.2018 AS ANNOUNCED IN THE OPEN COURT AND TAKEN NOTE OF BY THE LEARNED REPRESENTATIVES OF BOTH THE SIDES. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 7 TH SEPTEMBER, 2018. SD/- SD/- (A.T. VARKEY) (P.M. JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 07/09/2018 BISWAJIT, SR. PS COPY OF ORDER FORWARDED TO: 1. M/S. GRACEFUL SUPPLIERS PVT. LTD., KOLKATA. 2. ITO, WD-1(3), KOLKATA. 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY, BY ORDER, SR. P.S. / H.O.O. ITAT, KOLKATA