M/s. Maple Export Pvt. Ltd., Kolkata V. ACIT, Circle - 12, Kolkata, Kolkata

MA 14/KOL/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8170 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-04-2012
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: 2004-2005
• Appeal Filed On: 07-02-2012
• Court: TRIBUNAL
• Department Lawyers: S K MALAKAR
• Assessee Lawyers: S M SURANA

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL, BEN CH A, KOLKATA () BEFORE , ,, , , SHRI GEORGE MATHAN, JUDICIAL MEMBER. /AND . .. .'# '#'# '#. .. . , $% SHRI C.D.RAO, ACCOUNTANT MEMBER & & & & / M.A.NO.14/KOL/2012 A/O ITA NO . 1444/KOL/2010 '( )*/ ASSESSMENT YEAR : 2004-05 (, / APPELLANT ) M/S.MAPLE EXPORT PVT. LTD., KOLKATA (PAN: AABCM 7804 J) - - - VERSUS - . (./,/ RESPONDENT ) A.C.I.T., CIRCLE-12, KOLKATA , 0 1 $/ FOR THE APPELLANT: SHRI S.M.SURANA ./, 0 1 $/ FOR THE RESPONDENT: SHRI S.K.MALAKAR 23 0 #% /DATE OF HEARING : 20.04.2012 4) 0 #% /DATE OF PRONOUNCEMENT : 20.04.2012. $5 / ORDER ( (( ( . .. .'# '#'# '#. .. . ) )) ), , , , $% PER SHRI C.D.RAO, AM THE ABOVE MISCELLANEOUS APPLICATION HAS BEEN FILED BY ASSESSEE TO RECALL THE ORDER OF TRIBUNAL DATED 12.08.2011 VIDE ITA NO.1444 /KOL/2010 WHEREIN THE APPEAL OF ASSESSEE WAS DISMISSED IN LIMINE ON ACCOUNT OF NON- PROSECUTION. 2. AS PER THE ASSESSEES MISCELLANEOUS APPLICATION IT WAS SUBMITTED THAT THE PETITIONER WAS NOT AWARE OF THE DATE FIXED FOR HEAR ING AND THEREFORE THE PETITIONER COULD NOT APPEAR BEFORE THE TRIBUNAL ON THE SAID DA TE. THEREFORE THE ASSESSEE REQUESTED 2 TO RECALL THE EXPARTE ORDER AND THE APPEAL OF ASSES SEE MAY BE LISTED FOR HEARING AND DISPOSED ON MERITS. 3. THE LD. DR HAD NO OBJECTION IF THE EXPARTE ORDER IS RECALLED AND THE APPEAL IS DISPOSED ON MERIT AS NO PREJUDICE IS CAUSED TO THE REVENUE BY A DISPOSAL ON MERIT. 4. AFTER HEARING THE RIVAL SUBMISSIONS AND ON CARE FUL PERUSAL OF MATERIAL AVAILABLE ON RECORD WE RECALL OUR ORDER DATED 12.08.2011 AND FIX THE CASE FOR HEARING ON MERIT ON 09.07.2012. SINCE THE SAID DATE HAS BEEN PRONOUN CED IN THE OPEN COURT NO FRESH NOTICE OF HEARING WILL BE SERVED ON EITHER PARTIES. 5. IN THE RESULT THE MISCELLANEOUS APPLICATION OF T HE ASSESSEE IS ALLOWED ORDER PRONOUNCED IN THE OPEN COURT ON 20.04.2012. SD/- SD/- , , , , ' ' ' ' GEORGE MATHAN, JUDICIAL MEMBER . .. .'# '#'# '#. .. . , , , , $% $% $% $% , C.D.RAO, ACCOUNTANT MEMBER. ( (( (#% #% #% #%) )) ) DATE: 20.04.2012. $5 0 .''6 7$6)8- COPY OF THE ORDER FORWARDED TO: 1. M/S.MAPLE EXPORT PVT. LTD., 13, ELGIN ROAD, 2 ND FLOOR, KOLKATA-700020. 2 A.C.I.T., CIRCLE-12, KOLKATA 3. THE CIT-IV, KOLKATA, 4. THE CIT(A)-XXIV, KOLKATA 5. DR, KOLKATA BENCHES, KOLKATA /6 .'/ TRUE COPY, $52/ BY ORDER, DEPUTY /ASST. REGISTRAR , ITAT, KOLKATA BENCHES R.G.(.P.S.)