M/s Golden Investment Management Pvt. Ltd., Kolkata V. Pr. CIT, Kolkata-1, Kolkata, Kolkata

MA 147/KOL/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 6015 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-12-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2008-2009
• Appeal Filed On: 25-08-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SOUMYAJIT DASGUPTA CT
• Assessee Lawyers: S M SURANA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH : KOLKATA [BEFORE HONBLE SRI N.V.VASUDEVAN, JM & SHRI WASE EM AHMED, AM] M.A.NO.147/KOL/2017 (A/O I.T.A NO.144/KOL/2017) ASSESSMENT YEAR : 2008-0 9 GOLDEN INVESTMENT MANAGEMENT PVT LTD. -VS.- PR.C.I.T., KOL-I, KOLKATA KOLKATA [PAN : AADCG 1896 J] (APPELLANT) (RESPONDENT) FOR THE APPELLANT : SHRI S.M.SURANA, ADVOCATE FOR THE RESPONDENT : SHRI.SOUMYAJIT DASGUPTA, ADDL. CT, SR.DR DATE OF HEARING : 01.12.2017. DATE OF PRONOUNCEMENT : 01.12.2017. ORDER PER N.V.VASUDEVAN, JM THIS IS A MISCELLANEOUS APPLICATION FILED BY THE A SSESSEE U/S 254 (2) OF THE INCOME TAX ACT, 1961 (ACT), PRAYING FOR RECALLING OF THE ORDER DATED 28.07.2017 DISMISSING THE APPEAL OF THE ASSESSEE FOR NON PROSE CUTION. 2. THE TRIBUNAL AFTER NOTICING THAT THE NOTICE OF HEARING SENT TO THE ADDRESS PROVIDED BY THE ASSESSEE IN FORM NO.36 BY REGISTERED POST WAS N OT RETURNED UNSERVED, CONCLUDED THAT THE NOTICE WAS DULY SERVED AND PROCEEDED TO DI SMISS THE APPEAL FOR NON PROSECUTION AS THERE WAS NO APPEARANCE ON BEHALF OF THE ASSESSE E. IN THIS MISCELLANEOUS APPLICATION THE ASSESSEE HAS SUBMITTED THAT NO SUCH NOTICE WAS EVER RECEIVED BY THE ASSESSEE. SINCE THERE IS NO EVIDENCE OF SERVICE OF NOTICE WE ACCEPT THE CLAIM OF THE ASSESEE AND HOLD THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT AND REASON ABLE CAUSE FROM APPEARING BEFORE THE TRIBUNAL ON 24.07.2017. ORDER DATED 28.07.2017 IS R ECALLED AND THE APPEAL IS DIRECTED TO 2 M.A.NO.147/KOL/2017 (A/O ITA NO.144/KOL/2017) GOLDEN INVESTMENT MANAGEMENT PVT. LTD. A.YR..2008-09 2 BE FIXED FOR HEARING ON 18.01.2018. THE DATE OF HE ARING WAS ANNOUNCED IN THE OPEN COURT AND HENCE NO NOTICE OF HEARING WOULD BE SENT TO THE PARTIES. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON 01.12.2017. [WASEEM AHMED] [ N.V.VASUDEVAN ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 01.12.2017. [RG SR.PS] COPY OF THE ORDER FORWARDED TO: 1.M/S GOLDEN INVESTMENT MANAGEMENT PVT. LTD., 8C, M AHARSHI DEBENDRA ROAD, ROOM NO.. 29, 5 TH FLOOR, KOLKATA-700007. 2. PR. C.I.T., KOLKATA-1, KOLKATA. 3. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PR IVATE SECRETARY HEAD OF OFFICE/D.D.O., I.T.A.T., KOLKATA BENCHE S 3 M.A.NO.147/KOL/2017 (A/O ITA NO.144/KOL/2017) GOLDEN INVESTMENT MANAGEMENT PVT. LTD. A.YR..2008-09 3