Granada Air Services Pvt. Ltd., Kolkata V. ITO, WD-12(2), KOLKATA, Kolkata

MA 135/KOL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 5548 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-08-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 10-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: K M ROY
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B, BENC H KOLKATA BEFORE SHRI S.S. GODARA, JM &DR. A.L.SAINI, AM M.A. NO.135/KOL/2019 (ARISING OUT OF ./ITA NO.307/KOL/2016) ( / ASSESSMENT YEAR: 2009-10) GRANANDA AIR SERVICES PVT. LTD. 1/1A, SAMBHUNATH PANDIT HOSPITAL LANE, GROUND FLOOR, KOLKATA-700020 VS. ITO, WARD-12(2), KOLKATA ./ ./PAN/GIR NO.: AABCG 8074 G (ASSESSEE) .. (REVENUE) ASSESSEE BY : SHRI K. M. ROY, FCA RESPONDENT BY : SHRI BAIJ NATH SINGH, JCIT, SR. DR / DATE OF HEARING : 09/08/2019 /DATE OF PRONOUNCEMENT : 23/08/2019 / O R D E R PER DR. A. L. SAINI: THIS IS MISCELLANEOUS APPLICATION FILED BY THE ASS ESSEE PRAYING TO RECALL THE ORDER OF THE TRIBUNAL DATED 29/11/2018. 2. THE CASE OF THE ASSESSEE IN THIS APPLICATION IS THAT THE LD. ADVOCATE OF THE ASSESSEE HAD OVERLOOKED THE SAID MATTER DUE TO MIS- POSTING IN HIS DIARY BY THE CLERK, THEREFORE, HE COULD NOT ATTEND THE HEARING B EFORE THE TRIBUNAL. 3. WE HAVE HEARD LD. DR FOR THE REVENUE AND NOTE TH AT THE LD. ADVOCATE OF THE ASSESSEE BY MISTAKE HAD WRITTEN WRONG DATE IN HIS D IARY AND THEREFORE HE DID NOT APPEAR BEFORE THE TRIBUNAL, ON THE DATE OF HEARING. WE NOTE THAT IT IS A MISTAKE DONE BY HUMAN BEING AND THIS MISTAKE IS NATURAL ONE THEREFORE WE CONSIDER IT AS A GRANANDA AIR SERVICES PVT. LTD. MA NO. 135/KOL/2019 (ARISING OUT OF I.T.A. NO. 307/KOL/2015) ASSESSMENT YEAR:2009-10 PAGE | 2 REASONABLE CAUSE TO RECALL THIS ORDER AND THEREFORE WE THINK IT FIT AND PROPER TO RECALL THIS ORDER AND REGISTRY IS DIRECTED TO FIX T HE APPEAL FOR HEARING ON 17.09.2019. THE DATE OF HEARING HAS BEEN ANNOUNCED IN THE OPEN COURT. NO SEPARATE NOTICE WILL BE SERVED EITHER OF THE PARTIE S. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 23.08.201 9. SD/- ( S.S. GODARA ) SD/- (A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER / DATE: 23/08/2019 ( SB, SR.PS ) COPY OF THE ORDER FORWARDED TO: 1. GRANANDA AIR SERVICES PVT. LTD. 2. ITO, WARD-12(2), 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