M/s. Magenta Nirman Pvt. Ltd., , Kolkata V. ITO, Ward - 1(2), Kolkata , Kolkata

MA 137/KOL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 8458 (ITAT-KOLKATA)
• Duration Of Justice: 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 14-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH SMC, KOLKATA [BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT, KZ] M.A. NO. 137/KOL/2019 (A/O, ITA NO. 234/KOL/2018) ASSESSMENT YEAR: 2012-13 M/S. MAGENTA NIRMAN PVT. LTD......................................................................................APPELLANT 31/1, CHHATAWALA GALI, 2 ND FLOOR, ROOM NO. 211, KOLKATA 700 012. [PAN: AAFCM 8938 H] ITO, WARD 1(2), KOLKATA...................................................RESPONDENT P-7, CHOWRINGHEE SQUARE, KOLKATA 700 069. APPEARANCES BY: SHRI RAJIV KUMAR CHOUDHURY, ADVOCATE APPEARING ON BEHALF OF THE ASSESSEE. NONE APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : JULY 12, 2019 DATE OF PRONOUNCING THE ORDER : JULY 12, 2019 ORDER BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE TRIBUNALS ORDER DATED JUNE 13, 2018 PASSED EX-PARTE DISMISSING THE APPEAL OF THE ASSESSEE BEING ITA NO. 234/KOL/2018 FOR NON-PROSECUTION ON THE FOLLOWING GROUNDS: I. IT IS HEREBY SUBMITTED THAT THE APPLICANT COULD NOT APPEAR BECAUSE THE INFORMATION OF THE HEARING DATE ALONG WITH DOCUMENTS RELATED TO THE MATTER WERE DULY SENT BY THE APPLICANT AT THE OFFICE OF THE ADVOCATE SRI A.K. UPADHYAY AT GANDHI HOUSE, 8 TH FLOOR, 16, G.C. AVENUE, KOLKATA 700 013, BUT LATER ON WHEN THE APPLICANT CONTACTED THE SAID LEARNED ADVOCATE HE CAME TO KNOW OF THE FACT THAT THE SAID LEARNED ADVOCATE DID NOT RECEIVE ANY DOCUMENT FROM THE APPLICANT AND THUS HE WAS NOT AWARE OF THE DATE OF HEARING SINCE THE OFFICE OF THE LEARNED ADVOCATE WAS SHIFTED FROM GANDHI HOUSE, 8 TH FLOOR, 16, G.C. AVENUE, KOLKATA 700 013 TO 8/2, KIRAN SHANKAR ROY ROAD, 3 RD FLOOR, ROOM NO. 35 TO 37 KOLKATA 700 001, WHICH WAS NOT INFORMED BY THE LEARNED ADVOCATE AND THUS NOT IN KNOWLEDGE OF THE APPLICANT. II. THE APPELLANT ALSO SHIFTED TO NEW ADDRESS DUE TO WHICH NO NOTICES FOR HEARING AS WELL AS ORDER COULD BE SERVED UPON THE APPELLANT. 2 MA NO. 137/KOL/2019 ASSESSMENT YEAR: 2012-13 M/S. MAGENTA NIRMAN PVT. LTD. 2. KEEPING IN VIEW THE REASON GIVEN BY THE ASSESSEE, I AM SATISFIED THAT THERE WAS A SUFFICIENT CAUSE FOR THE NON-APPEARANCE OF THE ASSESSEE WHEN ITS APPEAL WAS CALLED FOR HEARING ON JUNE 13, 2018. I, THEREFORE, RECALL THE TRIBUNALS ORDER DATED JUNE 13, 2018 (SUPRA) PASSED EX-PARTE KEEPING IN VIEW THE PROVISO TO RULE 24 OF THE APPELLATE TRIBUNAL RULES, 1963 AND RESTORE THE APPEAL OF THE ASSESSEE TO ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO FIX THE SAID APPEAL FOR HEARING AFRESH BEFORE THE REGULAR BENCH ON 30.07.2019 AS ANNOUNCED IN THE OPEN COURT. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 12 TH JULY, 2019. SD/- (P.M. JAGTAP) VICE PRESIDENT DATED: 12/07/2019 BISWAJIT, SR. PS COPY OF ORDER FORWARDED TO: 1. M/S. MAGENTA NIRMAN PVT. LTD., 31/1, CHHATAWALA GALI, 2 ND FLOOR, ROOM NO. 211, KOLKATA 700 012. 2. ITO, WARD-1(2), KOLKATA. 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY, BY ORDER, ASSISTANT REGISTRAR / H.O.O. ITAT, KOLKATA