Balaji Construction, Kolkata V. ITO, Ward-28(1), Kolkata, Kolkata

MA 138/KOL/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5239 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-01-2017
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: 2006-2007
• Appeal Filed On: 27-09-2016
• Court: TRIBUNAL
• Assessee Lawyers: MANISH TIWARI

Judgement Text

M.A. NO. 138/KOL/2016 (IN I.T.A. NO 178/KOL./2014) ASSESSMENT YEAR: 2006-2007 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA C BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER M.A. NO. 138/KOL/2016 (ARISING OUT OF I.T.A. NO. 178/KOL/ 2014) ASSESSMENT YEAR: 2006-2007 M/S. BALAJI CONSTRUCTION,.......................... .............................APPLICANT 295, S.N. ROY ROAD, KOLKATA-700 038 [PAN: AADFB 3146 R] -VS.- INCOME TAX OFFICER,................................ ................................RESPONDENT WARD-28(1), KOLKATA, AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-700 069 APPEARANCES BY: SHRI MANISH TIWARI, FCA, FOR THE ASSESSEE SHRI SALLONG YADEN, ADDL. CIT, D.R., FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : JANUARY 06, 2017 DATE OF PRONOUNCING THE ORDER : JANUARY 06, 2017 O R D E R PER SHRI P.M. JAGTAP, A.M. :- BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DATED JULY 19, 2016 PASSE D EX-PARTE DISMISSING THE APPEAL OF THE ASSESSEE BEING I.T.A. NO. 178/KOL /2014 FOR NON- PROSECUTION. 2. WE HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AN D ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. AS SUBMITTED BY THE ASSESSEE IN THE PRESENT MISCELLANEOUS APPLICATION AND FURTHER REITE RATED BY THE LD. M.A. NO. 138/KOL/2016 (IN I.T.A. NO 178/KOL./2014) ASSESSMENT YEAR: 2006-2007 PAGE 2 OF 3 COUNSEL FOR THE ASSESSEE, NON-APPEARANCE OF THE ASS ESSEE BEFORE THE TRIBUNAL AT THE TIME OF HEARING FIXED ON JULY 19, 2 016 WAS DUE TO THE FOLLOWING REASON:- THAT THE PETITIONER WAS UNABLE TO REPRESENT THE APP EAL BEFORE HONBLE BENCH IN THE ABSENCE OF RECEIPT OF A NY COMMUNICATION FROM ITAT. WE LIKE TO ADD THAT THE BU SINESS CARRIED ON IN THE NAME OF BALAJI CONSTRUCTION WITH ITS REGISTERED OFFICE AT 295, S.N. ROY ROAD, KOLKATA-70 0 038 WAS DISSOLVED WITH EFFECT FROM 01.04.2014 AS PER DE ED OF DISSOLUTION, A COPY OF WHICH IS ENCLOSED HEREWITH. PROBABLY DUE THIS THE NOTICE WAS NOT RECEIVED BY THE PETITIO NER. KEEPING IN VIEW THE SUBMISSION MADE ABOVE, WE ARE S ATISFIED THAT THERE WAS A SUFFICIENT CAUSE FOR NON-APPEARANCE ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING FIXED ON JULY 19, 2016. WE, THEREFO RE, RECALL THE EX-PARTE ORDER DATED JULY 19, 2016 PASSED BY THE TRIBUNAL, K EEPING IN VIEW THE PROVISO TO RULE 24 OF THE APPELLATE TRIBUNAL RULES, 1963 AND RESTORE THE APPEAL OF THE ASSESSEE AT ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO FIX THE SAME FOR HEARING AFRESH ON 20 TH FEBRUARY, 2017 AS ANNOUNCED IN THE OPEN COURT AND TAKEN NOTE OF BY THE LD. REPRESE NTATIVES OF BOTH THE SIDES. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON JANUARY 06, 2 017. SD/- SD/- (S.S. VISWANETHRA RAVI) (P.M. JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER KOLKATA, THE 6 TH DAY OF JANUARY, 2017 COPIES TO : (1) M/S. BALAJI CONSTRUCTION, 295, S.N. ROY ROAD, KOLKATA-700 038 (2) INCOME TAX OFFICER, WARD-28(1), KOLKATA, AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-700 069 M.A. NO. 138/KOL/2016 (IN I.T.A. NO 178/KOL./2014) ASSESSMENT YEAR: 2006-2007 PAGE 3 OF 3 (3) COMMISSIONER OF INCOME TAX (APPEALS)-XIV, KOL KATA, (4) COMMISSIONER OF INCOME TAX- , (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.