M/s. Maa Shitala Agro Pvt. Ltd., South 24 Parganas V. ACIT, Circle - 15(1), Kolkata, Kolkata

MA 158/KOL/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 4458 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-10-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2012-2013
• Appeal Filed On: 28-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANKAR KR HALDER
• Keywords: Search and seizure; Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D, BENCH KOLKATA BEFORE SHRI A. T. VARKEY, JM & DR. A.L.SAINI, AM M.A NO.158/KOL/2018 (ARISING OUT OF I.T.A NO.62/KOL/2016) ( / ASSESSMENT YEAR: 2012-13) M/S. MAA SHITALA AGRO PVT. LTD. COMPANIR THEK, BAKUL TALA, RAIDIGHI, SOUTH 24 PARGANAS, PIN 743349. VS. ACIT, CIRCLE15(1), KOLKATA 110, SHANTIPALLY, KOLKATA 700 107. ./ ./PAN/GIR NO. : ACFPJ 9207 K (APPELLANT) .. (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SANKAR KR. HALDER, JCIT, SR. DR / DATE OF HEARING : 12/10/2018 /DATE OF PRONOUNCEMENT : 24/10/2018 / O R D E R PER DR. ARJUN LAL SAINI, AM: BY WAY OF CAPTIONED MISCELLANEOUS APPLICATION, THE ASSESSEE HAS SOUGHT TO RECALL THE ORDER OF THE TRIBUNAL DATED 18.04.2018 U/S SECTION 254(2) OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT). 2. THE CASE OF THE ASSESSEE IN THIS MISCELLANEOUS APPLICATION IS THAT ON THE DATE OF HEARING DATED 18.04.2018, THE ASSESSEE COULD NOT ATTEND THE HEARING BECAUSE NO NOTICE OF HEARING WAS RECEIVED BY THE ASSESSEE. 3. WE NOTE THAT THE FACTS NARRATED IN THE SAID MISCELLANEOUS APPLICATION ARE CORRECT. THEREFORE, ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN THE INTEREST OF M/S. MAA SHITALA AGRO PVT. LTD. M.A NO.158/KOL/2018 PAGE | 2 NATURAL JUSTICE, WE RECALL THE ORDER AND ALSO DIRECT THE REGISTRY TO FIX THE MATTER FOR HEARING IN DUE COURSE. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 24/10/2018. SD/- (A. T. VARKEY) SD/- (DR. A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /KOLKATA; DATED 24/10/2018 RS, SPS / COPY OF THE ORDER FORWARDED TO : //TRUE COPY// BY ORDER SENIOR PRIVATE SECRETARY, HEAD OF OFFICE/D.D.O, I.T.A.T, KOLKATA BENCHES, KOLKATA . 1. / THE APPELLANT M/S. MAA SHITALA AGRO PVT. LTD. 2. / THE RESPONDENT- ACIT, CIRCLE15(1), KOLKATA 3. ( ) / THE CIT(A), :KOLKATA. 4. / CIT 5. , , / DR, ITAT, KOLKATA 6. / GUARD FILE.