Kalash Mercantile Pvt. Ltd., Kolkata V. DCIT, Circle - 4(1), Kolkata, Kolkata

MA 133/KOL/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 4900 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-10-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 23-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R CHOUDHURY
• Assessee Lawyers: A RASTOGI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : KOLKATA [BEFORE HONBLE SRI S.S.GODARA, JM & DR.A.L.SAINI , AM] M.A.NO.133/KOL/2018 (A/O I.T.A NO.835/KOL/2017) ASSESSMENT YEAR : 2012-1 3 KALASH MERCANTILE PVT. LTD. -VS.- D.C.I.T. , CIRCLE-4(1) KOLKATA KOLKATA [PAN : AABCK 1537 C] (APPELLANT) (RESPONDENT) FOR THE APPELLANT : SHRI A.RASTOGI, ADDL. AR FOR THE RESPONDENT : SHRI.R.CHOUDHURY, ADDL. CIT DATE OF HEARING : 28.09.2018. DATE OF PRONOUNCEMENT : 26.10.2018. ORDER PER S.S.GODARA, JM THIS ASSESSEES MISCELLANEOUS APPLICATION SEEKS TO RECALL OUR ORDER DATED 31.05.2018 DISMISSING THE MAIN CASE FOR NON PROSECU TION ON ACCOUNT OF ITS APPEARANCE. HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. WE NOTICE AT THE OUTSET THAT THAT THE ASSESSEES SOLE SUBSTANTIVE GRIEVANCE IN THE MISCELLANEOUS APPLICATION IS THAT IT HAD NOT RECEIV ED THE RELEVANT HEARING NOTICE FOR THE MAIN APPEAL FIXED FOR 04.06.2018. ALL THIS SUFFICI ENTLY INDICATES ITS NON APPEARANCE IN THE MAIN APPEAL HEARING IS NEITHER INTENTIONAL N OR DELIBERATE BUT DUE TO NON SERVICE OF NOTICE. WE THEREFORE RECALL OUR ORDER DATED 31.05.2 018. THE REGISTRY IS DIRECTED TO FIX THE MAIN APPEAL ON 12.11.2018. BOTH PARTIES HAVE N OTED THIS DATE DURING THE COURSE OF HEARING. NO SEPARATE HEARING NOTICE BE ISSUED THERE FORE. 2 M.A.NO.133/KOL/2018 (A/O ITA NO.835/KOL/2017) KALASH MERCANTILE PVT.LTD. A.YR..2012-13 2 3. THIS ASSESSEES MISCELLANEOUS APPLICATION IS ALL OWED IN ABOVE TERMS. ` ORDER PRONOUNCED IN THE COURT ON 26.10.2018. SD/- SD/- [DR.A.L.SAINI] [S.S.GODARA ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 26.10.2018. [RG SR.PS] COPY OF THE ORDER FORWARDED TO: 1. KALASH MERCANTILE PVT. LTD., 1, SHAKESPEARE SARA NI, A.C.MARKET, 6 TH FLOOR, ROOM NO.6C, KOLKATA-71. 2. D.C.I.T., CIRCLE-4(1), KOLKATA. 3. C.I.T.(A)-2, KOLKATA 4. C.I.T. -2, KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PR IVATE SECRETARY HEAD OF OFFICE/D.D.O., I.T.A.T., KOLKATA BENCHE S