M/s Kosaban Services, Kolkata V. ITO, Ward-32(1), Kolkata, Kolkata

MA 136/KOL/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4992 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-11-2016
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: 2009-2010
• Appeal Filed On: 26-09-2016
• Court: TRIBUNAL
• Department Lawyers: MD G HYAS UDDIN

Judgement Text

MA NO.136/KOL/2016 A/O ITA NO.2877/KOL/2013-M/S. KO SABAN SERVICES A.Y.2009-10 1 IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : KOLKATA [BEFORE HONBLE SRI N.V.VASUDEVAN, JM & SHRI WASE EM AHMED, AM ] M.A.NO.136/KOL/2016 ( A/ I.T.A NO. 2877/KOL/2013) ASSESSMENT YEAR : 200 9-10 M/S.KOSABAN SERVICES -VS.- I.T.O., WARD -32(1), KOLKATA KOLKATA [PAN : AADFK5394G] (APPELLANT) (RESPONDENT) FOR THE APPELLANT : SHRI ASHISH BRAHMA, FCA FOR THE RESPONDENT : MD. GHYAS UDDIN, JC IT, SR.DR DATE OF HEARING : 18.11.2016. DATE OF PRONOUNCEMENT : 18.11.2016. ORDER PER N.V.VASUDEVAN, JM THIS IS A MISCELLANEOUS APPLICATION FILED BY THE AS SESSEE U/S.254(2) OF THE INCOME TAX ACT, 1961 (ACT) PRAYING FOR RECALLING OF THE EX-PARTE ORDER OF DISMISSAL OF THE AFORESAID APPEAL OF THE ASSESSEE FOR NON PROSEC UTION VIDE ORDER DATED 19.7.2016. THE APPEAL OF THE ASSESSEE WAS DISMISSED FOR NON-PR OSECUTION BECAUSE THE NOTICE OF HEARING SENT TO THE ASSESSEE AT THE ADDRESS GIVEN B Y THE ASSESSEE IN FORM NO.36 FILED BEFORE THE TRIBUNAL, WAS RETURNED UNSERVED WITH THE POSTAL REMARKS LEFT. IT HAS BEEN STATED IN THE MA THAT THE ASSESSEE HAS SHIFTED ITS BUSINESS PREMISES FROM ITS OLD ADDRESS TO A NEW ADDRESS 162/C/529, LAKE GARDENS, K OLKATA-700 045, AND THIS FACT WAS NOT INFORMED TO THE TRIBUNAL. IT HAS BEEN MENT IONED IN THE MA THAT THE ASSESSEE IS INTERESTED IN PROSECUTING ITS APPEAL AND THAT TH ERE WAS NO WILFUL OR DELIBERATE NON APPEARANCE BUT DUE TO REASONABLE AND SUFFICIENT CAU SE AS STATED ABOVE. 2. WE HAVE HEARD THE PARTIES AND ARE OF THE VIEW TH AT THE FAILURE OF THE ASSESSEE TO APPEAR ON 19.7.2016 WHEN THE APPEAL WAS CALLED FOR HEARING WAS DUE TO A REASONABLE AND SUFFICIENT CAUSE. ACCORDINGLY THE EX-PARTE ORD ER DATED 19.7.2016 DISMISSING THE ASSESSEES APPEAL FOR NON-PROSECUTION IS RECALLED. THE APPEAL IS DIRECTED TO BE FIXED MA NO.136/KOL/2016 A/O ITA NO.2877/KOL/2013-M/S. KO SABAN SERVICES A.Y.2009-10 2 FOR HEARING ON 1.2.2017. THE DATE OF HEARING WAS ANNOUNCED IN THE OPEN COURT AND IT WAS ALSO INFORMED TO THE PARTIES THAT NO SEPARATE N OTICE OF HEARING WOULD BE SENT TO THE PARTIES. 3. IN THE RESULT, THE MA IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON 18.11.2016. SD/- SD/- [WASEEM AHMED] [ N.V.VASUDEVAN ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 18.11.2016. [RG PS] COPY OF THE ORDER FORWARDED TO: 1.M/S. KOSABAN SERVICES, TASKEEN APARTMENTS, 35, MU ZAFFAR AHMED ST., KOLKATA- 700016. 2. ITO, WARD-32(1), KOLKATA 3. CIT(A)-XIX, KOLKATA. 4. C.I.T.-XI, KOL KATA. 5..CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDE R ASSTT. REGISTRAR KOLKATA BENCHES