Rupnarayanpur Samabay Krishiunnyan Samity Ltd., Kolkata V. ACIT, Cir-1, Hooghly, Kolkata

MA 15/KOL/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3053 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-05-2015
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 20-03-2015
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOLKATA [BEFORE S H RI MAHAVIR SINGH, JM & SHRI B. P. JAIN ] M. A. NO. 15 /KOL /201 5 IN I.T.A NO. 07 / KOL/20 1 4 ASSESSMENT YEAR: 200 9 - 1 0 RUPNARAYANPUR SAMABAY KRISHI UNNAYAN VS. ASSISTANT COMMISSIONER OF INCOME - TAX , SAMITY LTD. (PAN: AA AAR3764R ) CIRCLE - 1 , HOOGHLY . ( APPLICANT ) ( RESPONDENT ) DATE OF HEARING : 15 .0 5 .201 5 DATE OF PRONOUNCEMENT: 1 5 .0 5 .201 5 FOR THE A PPLICANT : SHRI V. N. PUROHIT, FCA FOR THE RESPONDENT: SHRI K. L. KANAK , J CIT ORDER PER MAHAVIR SINGH, JM: BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE HAS REQUESTED FOR RECALLING OF EX PARTE ORDER PASSED IN ITA NO.07/KOL/2014 FOR AY 2009 - 10 DECIDED VIDE ORDER DATED 24.02.2015. THE APPLICANT IN ITS MISC. APPLICATION HAS NARRATED THE FOLLOWING FACTS: 1) THE I.T.A NO. 07/KOL/2014 OF ASST. YEAR 2009 - 10 WAS FILED BY THE APPELLANT WHICH WAS DECIDED EX PARTE BY HON'BLE SINGLE MEMBER ON 24 - 02 - 15 AND THE ORDER WAS RECEIVED ON 13 - 03 - 15 AT THE ADDRESS GIVEN IN MEMORANDUM OF APPEAL (FORM NO.: 36) 2) ON 24 - 02 - 15 UNDERSIGNED HAD BEEN TO I.T.AT. TO APPEAR BEFORE HON'BLE MEMBERS OF 'B' BENCH IN RELATION TO THREE APPEALS BUT FAIL SICK THERE AND HAD TO SOUGHT ADJOURNMENT OF ALL THREE CASES. COPY OF ADJOURNMENT PETITION WRITTEN THEN AND THERE IS ENCLOSED. 3) I HAVE NO INFORMATION AND RECEIVED NO NOTICE OF HEARING OF ABOVE APPEAL NO.: 07/KOL/2015 BEFORE HON'BLE MEMBER OF 'SMC' BENCH AND HENCE NO ADJOURNMENT COULD BE SOUGHT AS WAS DONE IN THREE APPEALS BEFORE 'B' BENCH. . 2. IT IS NOTI CED THAT THE ASSESSEE HAS NOT RECEIVED EVEN NOTICE OF HEARING AND THE APPELLATE ORDER BY SINGLE MEMBER IS EX PARTE. IN VIEW OF THE ABOVE FACTS, WE, IN TERM OF RULE 24 OF APPELLATE TRIBUNAL RULES, 1963 RECALL THE EX PARTE ORDER AND DIRECT THE REGISTRY TO FIX THE SAME AGAIN. 3 . IN THE RESULT, MISC. APPLICATION OF ASSESSEE IS ALLOWED . ORDER IS PRONOUNCED IN THE OPEN COURT . SD/ - SD/ - ( B. P. JAIN ) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 1 5TH MAY , 201 5 JD.(SR.P.S.) 2 MA NO. 15 /K/201 5 RUPNARAYANPUR SAMABAY KRISHI UNNAYAN SAMITY LTD. A. Y 200 9 - 1 0 COPY OF THE ORDER FORWARDED TO: 1 . APPLICANT : RUPNARAYANPUR SAMABAY KRISHI UNNAYAN SAMITY LTD. C/O V. N. PUROHIT & CO. CHARTERED ACCOUNTANTS, DIAMOND CHAMBERS, UNIT - III, 4 TH FLOOR, SUIT NO. 4G, 4, CHOWRINGHREE LANE, KOLKATA - 700 016 . 2 RESPONDENT A CIT, CIRCLE - 1 , HOOGHLY 3 . THE CIT(A ) , KOLKATA 4. CIT , KOLKATA 5 . DR, KOLKATA BENCHES, KOLKATA TRUE COPY, BY ORDER, ASSTT. REGISTRAR .