Kasvi Distributors Private Limited , Kolkata V. ITO, Ward - 9(4), Kolkata , Kolkata

MA 154/KOL/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 4498 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-10-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2012-2013
• Appeal Filed On: 23-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANKAR HALDER
• Assessee Lawyers: MANISH TIWARI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH D, KOLKATA [BEFORE SHRI P.M. JAGTAP, VICE - PRESIDENT & SHRI S.S. GODARA, JM] M.A. NO. 154/KOL/2018 (A/O, ITA NO. 1588/KOL/2017) ASSESSMENT YEAR: 2012-13 KASVI DISTRIBUTORS PVT. LTD........................................................APPELLANT 24G, 2 ND FLOOR, SURA 3 RD LANE, BELIAGHATA, KOLKATA 700 010 [PAN: AAECK 3317 A] ITO, WARD 9(4), KOLKATA..................................RESPONDENT AAYAKAR BHAWAN, KOLKATA 700 069. APPEARANCES BY: SHRI MANISH TIWARI, FCA APPEARING ON BEHALF OF THE ASSESSEE. SHRI SANKAR HALDER, JCIT, SR. DR APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : OCTOBER 26, 2018 DATE OF PRONOUNCING THE ORDER : OCTOBER 26, 2018 ORDER PER P.M. JAGTAP, VICE-PRESIDENT BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE TRIBUNALS ORDER DATED JULY 23, 2018 PASSED EX-PARTE DISMISSING THE APPEAL OF THE ASSESSEE BEING ITA NO. 1588/KOL/2017 FOR NON-PROSECUTION, ON THE GROUND THAT THE NOTICE OF THE HEARING FIXED ON 23.07.2018 WAS NEVER RECEIVED BY THE ASSESSEE FROM THE REGISTRY OF THE TRIBUNAL. 2. KEEPING IN VIEW THE REASON GIVEN BY THE ASSESSEE, WE ARE SATISFIED THAT THERE WAS A SUFFICIENT CAUSE FOR THE NON-APPEARANCE OF THE ASSESSEE BEFORE THE TRIBUNAL ON 23.07.2018 WHEN ITS APPEAL WAS CALLED FOR HEARING. WE, THEREFORE, RECALL THE EX-PARTE ORDER DATED JULY 23, 2018 (SUPRA), PASSED BY THE TRIBUNAL KEEPING IN VIEW THE PROVISO 2 MA NO. 154/KOL/2018 ASSESSMENT YEAR: 2012-13 KASVI DISTRIBUTORS PVT. LTD. TO RULE 24 OF THE APPELLATE TRIBUNAL RULES, 1963 AND RESTORE THE APPEAL OF THE ASSESSEE TO ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO FIX THE SAID APPEAL FOR HEARING AFRESH BEFORE THE REGULAR BENCH ON 19.11.2018 AS ANNOUNCED IN THE OPEN COURT AND TAKEN NOTE OF BY THE LEARNED REPRESENTATIVES OF BOTH THE SIDES. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 26 TH OCTOBER, 2018. SD/- SD/- (S.S. GODARA) (P.M. JAGTAP) JUDICIAL MEMBER VICE PRESIDENT DATED: 26/10/2018 BISWAJIT, SR. PS COPY OF ORDER FORWARDED TO: 1. KASVI DISTRIBUTORS PVT. LTD., 25G, 2 ND FLOOR, SURA 3 RD LANE, BELIAGHATA, KOLKATA 700 010. 2. ITO, WD-9(4), AAYAKAR BHAWAN, KOLKATA 700 069. 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY, BY ORDER, ASSISTANT REGISTRAR / H.O.O. ITAT, KOLKATA BENCH