PRIME DECOR LAMINATE SERVICES PVT. LTD., Kolkata V. ITO, WARD - 5(4), KOLKATA , Kolkata

MA 149/KOL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 2732 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-08-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 08-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANKAR HALDER
• Assessee Lawyers: K M ROY; RAJIV CHOUDHURY

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOLKATA BEFORE: SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER M.A. NO.149/KOL/2019 (A/O. I.T.A NO.1653/KOL/2017) (ASSESSMENT YEAR: 2008-09) M/S. PRIME DCOR LAMINATE SERVICES PVT. LTD. APPELLANT [PAN:AADCB3770E] VS ITO, WARD-5(4), KOLKATA RESPONDENT FOR THE APPELLANT : SHRI RAJIV CHOUDHURY, ADV. & K.M. ROY, FCA FOR THE RESPONDENT : SHRI SANKAR HALDER, JCIT, SR. DR DATE OF HEARING : 23.08.2019 DATE OF PRONOUNCEMENT : 28.08.2019 ORDER PER SHRI S.S. VISWANETHRA RAVI, JM: BY WAY OF THIS MISCELLANEOUS APPLICATION, THE ASSESSEE INTENDS TO RECALL THE ORDER DATED 05.09.2018 PASSED BY THIS TRIBUNAL IN ITA NO.1653/KOL/2017. 2. HEARD BOTH PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. IT IS NOTED FROM MISCELLANEOUS APPLICATION THAT THE ASSESSEE ENGAGED AN AUTHORIZED REPRESENTATIVE TO PROSECUTE ITS APPEAL BEFORE THIS TRIBUNAL, HOWEVER, HE COULD NOT REPRESENT THE CASE ON 05.09.18 DUE TO HIS ILLNESS, IT WAS REPRESENTED BY LD. AR THAT IT WAS NOT IN THE KNOWLEDGE OF THE ASSESSEE. FURTHER, IT IS NOTED THE SAID AUTHORIZED REPRESENTATIVE HAD FINALLY UNDERGONE BRAIN SURGERY AND THE ASSESSEE WAS IN IMPRESSION THAT THE CASE WILL BE REPRESENTED PROPERLY BY THE AUTHORIZED REPRESENTATIVE. WE FIND THAT THE NON-APPEARANCE HAPPENED DUE TO MISCOMMUNICATION BETWEEN THE ASSESSEE AND THE AUTHORIZED REPRESENTATIVE WHICH IS UNINTENTIONAL. WE FIND REASONS M.A. NO.149/KOL/2019 M/S. PRIME DCOR LAMINATE SERVICES PVT. LTD. 2 STATED IN THE MISCELLANEOUS APPLICATION ARE BONA FIDE AND THE ASSESSEE MADE OUT A SUFFICIENT CAUSE FOR NON-APPEARANCE AND THE SAID REASON WHICH REALLY PREVENTED THE ASSESSEE TO APPEAR BY THIS TRIBUNAL ON 05.09.18. 3. TAKING INTO CONSIDERATION OF THE ABOVE, WE RECALL THE ORDER DATED 05.09.18 AND RESTORE THE APPEAL IN ITA NO.1653/KOL/2017 TO THE FILE, WITH THE CONSENT OF BOTH THE PARTIES, WE FIX THE APPEAL ON 01.10.2019. SINCE THE DATE OF FIXATION OF NEXT HEARING IS PRONOUNCED IN THE OPEN COURT, NO NOTICES WILL BE ISSUED. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 28.08.2019. SD/- SD/- [J. SUDHAKAR REDDY] [S.S. VISWANETHRA RAVI] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED :28.08.2019 PLACE : KOLKATA RS, SR.PS COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT M/S. PRIME DCOR LAMINATE SERVICES PVT. LTD., 9,12, LAL BAZAR STREET, 3 RD FLOOR, BLOCK P-B, ROOM NO.10, KOL-1. 2 RESPONDENT ITO, WARD-5(4), KOLKATA 3 . THE CIT(A), KOLKATA 4. 5. CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA //TRUE COPY// BY ORDER, ASSISTANT REGISTRAR, ITAT, KOLKATA