M/s Sancia Global Infra Equipments Projects Ltd., Kolkata V. DCIT, CC-XVI, KOLKATA, Kolkata

MA 165/KOL/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5729 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-07-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 06-12-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAURAB KUMAR
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : KOLKATA [BEFORE HONBLE SRI N.V.VASUDEVAN, JM & SHRI M.BA LAGANESH, AM] M.A.NO.165 TO 167/KOL /2016 (A/O I.T.A NOS. 15 T O 17/KOL/2013) ASSESSMENT YEARS : 2007- 08 TO 2009-10 M/S. SANCIA GLOBAL INFRA EQUIPMENTS -VS- D.C.I.T. , CENTRAL CIRCLE-XVI, PROJECTS LTD, KOLKATA. KOLKATA [PAN : AABCG 0882 E] (APPELLANT) (RESPONDENT) FOR THE APPELLANT : SHRI SUBASH AGARWA L, ADVOCATE FOR THE RESPONDENT : SHRI.SAURAB KUMAR, ADDL. CIT DATE OF HEARING : 14.07.2017. DATE OF PRONOUNCEMENT : 14.07.2017. ORDER PER N.V.VASUDEVAN, JM THESE ARE MISCELLANEOUS APPLICATIONS FILED BY THE ASSESSEE U/S 254 (2) OF THE INCOME TAX ACT, 1961 (ACT), PRAYING FOR RECALLING OF THE EXPARTE ORDERS DATED 08.07.2016 PASSED BY THIS TRIBUNAL 2. IT HAS BEEN STATED IN THE MISCELLANEOUS APPLI CATION THAT THE ADVOCATE OF THE ASSESSEE WAS PREVENTED FROM ATTENDING THE HEARING O N 06.06.2016 WHEN THE APPEAL WAS CALLED FOR HEARING DUE TO BREAKDOWN OF HIS CAR WHEN HE WAS PROCEEDING FROM HIS RESIDENCE TO THE COURT. THE LD. COUNSEL FOR THE ASS ESSEE MADE A STATEMENT ACROSS THE BAR ABOUT THE CORRECTNESS OF THE STAND TAKEN IN THE MIS CELLANEOUS APPLICATION. ACCEPTING THE STATEMENT OF THE LD. COUNSEL FOR THE ASSESSEE, WE HOLD THAT THERE WAS A REASONABLE CAUSE FOR NON APPEARANCE OF THE ASSESSEE WHEN THE A PPEAL WAS CALLED FOR HEARING ON 06.06..2016. ACCORDINGLY WE RECALL THE EXPARTE ORDE R DATED 06.06.2016 PASSED BY THIS TRIBUNAL AND THE APPEAL IS DIRECTED TO BE FIXED FOR HEARING AFRESH ON 05.10.2017. THE 2 M.A.NOS.165-167/KOL/2016 A/O ITA NOS.15-17/KOL/2013 SANCIA GLOBAL INFRA EQUIPMENTS PROJECTS LTD. A.YR..2007-08 TO 2009-10 2 DATE OF HEARING WAS ANNOUNCED IN THE OPEN COURT AND HENCE NO SEPARATE NOTICE OF HEARING WILL BE SENT TO THE PARTIES. 3. IN THE RESULT THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON 14.07.2017. SD/- SD/- [M.BALAGANESH] [ N.V.VASUDEVAN ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 14.07.2017. [RG PS] COPY OF THE ORDER FORWARDED TO: 1. M/S. SANCIA GLOBAL INFRA EQUIPMENTS PROJECTS LTD ., 32, EZRA STREET, TODI MANSION, ROOM NO.1060, 10 TH FLOOR, KOLKATA-700001. 2. D.C.I.T., CENTRAL CIRCLE-XVI, KOLKATA. 3. CIT(A)-CENTRAL-II, KOLKATA. 4. CIT-II, KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PR IVATE SECRETARY HEAD OF OFFICE/D.D.O., I.T.A.T., KOLKATA BENCHE S 3 M.A.NOS.165-167/KOL/2016 A/O ITA NOS.15-17/KOL/2013 SANCIA GLOBAL INFRA EQUIPMENTS PROJECTS LTD. A.YR..2007-08 TO 2009-10 3