K.K.Puri News Distributors Pvt Ltd, Kolkata V. I.T.O Wd - 3(1),kolkata, Kolkata

MA 145/KOL/2012

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0318 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-05-2013
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: 2005-2006
• Appeal Filed On: 08-10-2012
• Court: TRIBUNAL

Judgement Text

, SMC , IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH: K OLKATA () BEFORE , /AND ! ' ! ! ' ! ! ' ! ! ' ! , ) [BEFORE HONBLE SHRI PRAMOD KUMAR, AM & HONBLE SRI MAHAVIR SINGH, JM] ## $ ## $ ## $ ## $ % % % % /M. A. NO. 145/KOL/2012 % % % % /IN I.T.A NO.1654/KOL/2011 '$& '( '$& '( '$& '( '$& '(/ // / ASSESSMENT YEAR: 2005-06 K. K. PURI NEWS DISTRIBUTORS (P) LTD. VS. INCOME-T AX OFFICER, WD-3(1), KOLKATA ( /APPLICANT ) (*+,/ RESPONDENT ) - . /FOR THE APPLICANT: SHRI V. MEHTA, FCA *+, - . /FOR THE RESPONDENT: SHRI K. N. JANA, JCIT, SR. DR / / ORDER PER MAHAVIR SINGH, JM/ ! ' ! ! ' ! ! ' ! ! ' ! , : THIS MISCELLANEOUS PETITION FILED BY ASSESSEE IS DI RECTED AGAINST THE ORDER PASSED BY TRIBUNAL DATED 02.08.2012 IN ITA NO.1654/K/2011 FOR ASSESSMENT YEAR 2005-06. 2. AT THE TIME OF HEARING I T WAS SUBMITTED ON BEHALF OF THE ASSESSEE THAT APPE AL WAS DISPOSED OF EX PARTE, AS ON THE DATE OF HEARING NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE, SINCE THERE WAS AN UNINTENTIONAL FAILURE ON THE PART OF THE ASSESSEE COULD NOT APPEAR BEFORE BENCH BECAUSE OF THE REASON THAT NO N OTICE WAS RECEIVED BY ASSESSEE. HENCE, THE APPLICANT/ASSESSEE PRAYED BEFORE BENCH T O RECALL THE EX PARTE ORDER DATED 02.08.2012 AND GIVE IT AN OPPORTUNITY OF BEING HEAR D TO REPRESENT ITS CASE. 3. LD. DEPARTMENTAL REPRESENTATIVE, HOWEVER, OPPOSE D THE PRAYER OF ASSESSEE FOR RECALLING OF EX PARTE ORDER. 4. WE HAVE CAREFULLY HEARD BOTH PARTIES AND PERUSED MATERIAL AVAILABLE ON RECORD. IN THE ABSENCE OF ANY CONTRARY MATERIAL BROUGHT ON REC ORD BY THE REVENUE AND CONSIDERING FACTS AND CIRCUMSTANCES OF THE CASE, WE ARE OF THE VIEW THAT THERE WAS SUFFICIENT CAUSE FOR NON-APPEARANCE OF THE APPLICANT ON APPOINTED DA TE OF HEARING AND ACCORDINGLY, THE EX PARTE ORDER DATED 02.08.2012 PASSED BY TRIBUNAL IS HEREBY RECALLED. THE MISC. 2 MA NO. 145/K/2012 K. K. PURI NEWS DISTRIBUTORS (P) LTD. A. Y 2005-06 PETITION FILED BY ASSESSEE IS, THEREFORE, ALLOWED. REGISTRY IS DIRECTED TO FIX THIS APPEAL IN DUE COURSE. 5. IN THE RESULT, THE ASSESSEES MISC. PETITION STA NDS ALLOWED. 6. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- , ! ' ! ! ' ! ! ' ! ! ' ! , (PRAMOD KUMAR) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER ( 0 0 0 0) )) ) DATED : 17 TH MAY, 2013 12 '$34 '5 JD.(SR.P.S.) / - ''# 6#'7- COPY OF THE ORDER FORWARDED TO: 1 . /APPLICANT K. K. PURI NEWS DISTRIBUTORS (P) LTD. , 9, DACRES LANE, KOLKATA-700 069. 2 *+, / RESPONDENT, ITO, WD-3(1), KOLKATA 3 . '/$ ( )/ THE CIT(A) , KOLKATA 4. CIT, KOLKATA 5 . >'? '$ / DR, KOLKATA BENCHES, KOLKATA *# '/ TRUE COPY, /$/ BY ORDER, ! 4 /ASSTT. REGISTRAR .