M/s Mujtaba Enterprise, Kolkata V. I.T.O. Wd - 32(3),Kolkata, Kolkata

MA 153/KOL/2012

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1644 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 2 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-02-2014
• Appeal Filed By: Assessee
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 29-11-2012
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

, B , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOL KATA () BEFORE , /AND . . . . ' '' ''# '#'# '#, $% ) [BEFORE SHRI MAHAVIR SINGH, JM & SHRI ABRAHAM P. GEORGE, AM] $& $& $& $& ' ' ' ' /M. A. NO. 153/KOL/2012 IN ' ' ' ' /IN I.T.A NO. 1759/KOL/2009 &( )* &( )* &( )* &( )*/ // / ASSESSMENT YEAR: 2006-07 M/S. MUJTABA ENTERPRISES, KOLKATA VS. INCOME-TAX OFFICER, WD-32(2), KOLKATA. (PAN: AALFM8785D) ( $ /APPLICANT ) (,-.// RESPONDENT ) DATE OF HEARING: 21.02.2014 DATE OF PRONOUNCEMENT: 21.02.2014 $ 0 1 $ /FOR THE APPLICANT: SHRI MIRAJ D. SHAH ,-./ 0 1 $ /FOR THE RESPONDENT: SHRI P. DAM KANUNJNA, JCIT, SR . DR $2 / ORDER PER MAHAVIR SINGH, JM/ , : BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE HAS SOUGHT FOR SETTING ASIDE THE EX PARTE ORDER PASSED BY THE TRIBUNAL IN ITA NO. 1759/KOL/20 09, DATED 08/11/2012 FOR ASSESSMENT YEAR 2006-07 AND FOR ADMISSION OF THE SAME FOR HEARING O N MERITS. 2. THE TRIBUNAL VIDE ITS ORDER DATED 08/11/2012 DIS POSED OF THE APPEAL EX PARTE QUA THE ASSESSEE AND DISMISSED THE SAME FOR WANT OF NON-PRO SECUTION FOLLOWING THE DECISION IN THE CASE OF CIT VS. MULTIPLAN INDIA PVT. LTD. [38 ITD 320 (D EL)]. 3. THE ASSESSEE HAS NOW MOVED A MISC. PETITION EXP LAINING THE REASON FOR NON-APPEARANCE ON THE DATE OF HEARING ON 08/11/2012 AND PRAYING FO R RESTORATION OF THE APPEAL FOR PASSING A FRESH ORDER ON MERIT. AFTER CONSIDERING THE SAID P ETITION AND HEARING THE PARTIES, WE ARE OF THE OPINION THAT THE ASSESSEE WAS PREVENTED BY SUFFICIE NT AND REASONABLE CAUSE FOR NON-APPEARANCE ON THE DATE OF HEARING ON 08/11/2012. IN THIS VIEW OF THE MATTER, WE RECALL THIS ORDER OF THE TRIBUNAL DATED 08/11/2012 AND ADMIT FOR FRESH HEARI NG. REGISTRY IS DIRECTED TO FIX THE APPEAL IN DUE COURSE. 2 MA NO.153/K/2012 MUJTABA ENTERPRISES A. Y 2006-07 4. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. 5. ORDER IS PRONOUNCED IN THE OPEN COURT . SD/- SD/- . . . . ' '' ''# '#'# '# , $% , (ABRAHAM P. GEORGE) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER ( 3% 3% 3% 3%) )) ) DATED : 21ST FEBRUARY, 2014 45 &6' 7 JD.(SR.P.S.) $2 0 , 8$ )9- COPY OF THE ORDER FORWARDED TO: 1 . $ /APPLICANT M/S. MUJTABA ENTERPRISES, 39B, DIKKUS HA STREET, KOLKATA-700 017 2 ,-./ / RESPONDENT ITO, WARD-32(3), KOLKATA. 3 . 2& ( )/ THE CIT(A) , KOLKATA 4. 2& CIT, KOLKATA 5 . ?@ ,& / DR, KOLKATA BENCHES, KOLKATA - ,/ TRUE COPY, $2&A/ BY ORDER, ' /ASSTT. REGISTRAR .