M/s. Snowfall Commercial Pvt. Ltd., Kolkata V. ITO, Ward - 4(1), Kolkata, Kolkata

MA 143/KOL/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 4471 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-10-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2008-2009
• Appeal Filed On: 07-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANKAR KR HALDER
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D, BENCH KOLKATA BEFORE SHRI A. T. VARKEY, JM & DR. A.L.SAINI, AM M.A NO.143/KOL/2018 (ARISING OUT OF I.T.A NO.121/KOL/2017) ( / ASSESSMENT YEAR: 2008-09) M/S. SNOWFALL COMMERCIAL PVT. LTD. 27, CHRISTOPHER ROAD, EKTA FLORAL, FLAT NO.E, BLOCK-3, 6 TH FLOOR, KOLKATA 46. VS. I.T.O, WARD-4(1), KOLKATA P-7, CHOWRINGHEE SQUARE, KOLKATA 69. ./ ./PAN/GIR NO. : AAKCS 7764 C (APPELLANT) .. (RESPONDENT) APPELLANT BY : SHRI SUBASH AGARWAL, ADVOCATE RESPONDENT BY : SHRI SANKAR KR. HALDER, JCIT, SR. DR / DATE OF HEARING : 12/10/2018 /DATE OF PRONOUNCEMENT : 24/10/2018 / O R D E R PER DR. ARJUN LAL SAINI, AM: BY WAY OF CAPTIONED MISCELLANEOUS APPLICATION, THE ASSESSEE HAS SOUGHT TO RECALL THE ORDER OF THE TRIBUNAL DATED 28.02.2018 U/S SECTION 254(2) OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT). 2. THE CASE OF THE ASSESSEE IN THIS MISCELLANEOUS APPLICATION IS THAT THE DIRECTOR OF THE ASSESSEE COMPANY WHO LOOKS AFTER THE TAXATION MATTERS WAS SUFFERING FROM MEDICAL AILMENT. ASSESSEE PRODUCED THE MEDICAL CERTIFICATE BEFORE US. 3. WE NOTE THAT THE FACTS NARRATED IN THE SAID MISCELLANEOUS APPLICATION ARE CORRECT. THEREFORE, ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN THE INTEREST OF NATURAL JUSTICE, WE RECALL THE ORDER DATED 28.02.2018 AND ALSO DIRECT THE REGISTRY TO M.A NO.143/KOL/2018 M/S. SNOWFALL COMMERCIAL PVT. LTD. PAGE | 2 FIX THE MATTER FOR HEARING ON 28.11.2018. SINCE, THE DATE OF HEARING HAS PRONOUNCED IN THE OPEN COURT, HENCE, NO SEPARATE NOTICE FOR HEARING WOULD BE SENT. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 24/10/2018. SD/- (A. T. VARKEY) SD/- (DR. A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /KOLKATA; DATED 24/10/2018 RS, SR.PS / COPY OF THE ORDER FORWARDED TO : //TRUE COPY// BY ORDER SENIOR PRIVATE SECRETARY, HEAD OF OFFICE/D.D.O, I.T.A.T, KOLKATA BENCHES, KOLKATA . 1. / THE APPELLANT M/S. SNOWFALL COMMERCIAL PVT. LTD. 2. / THE RESPONDENT- I.T.O, WARD-4(1), KOLKATA 3. ( ) / THE CIT(A), :KOLKATA. 4. / CIT 5. , , / DR, ITAT, KOLKATA 6. / GUARD FILE.