M/s. S.F.Overseas (P) Ltd., Hooghly V. I.T.O., Ward - 10(2), Kolkata, Kolkata

MA 165/KOL/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 1776 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-11-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2003-2004
• Appeal Filed On: 31-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

1 MA NOS.165&166/KOL/2018 S.F. OVERSEAS P. LTD., AY- 2003-04 & 2004-05 , A , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KOL KATA ( ) BEFORE . . , /AND . , ) [BEFORE SHRI A. T. VARKEY, JM & SHRI M. BALAGANESH , AM] M.A. NOS.165&166/KOL/2018 IN I.T.A. NOS. 1144&1145/KOL/2013 ASSESSMENT YEARS: 2003-04 & 2004-05 M/S. S.F. OVERSEAS PVT. LTD. (PAN: AAFCS5488L) VS. INCOME-TAX OFFICER, WARD-10(2), HOOGHLY APPLICANT RESPONDENT DATE OF HEARING 16.11.2018 DATE OF PRONOUNCEMENT 16.11.2018 FOR THE APPLICANT SHRI SOMNATH GHOSH, ADVOCATE FOR THE RESPONDENT SHRI SANKAR HALDER, JCIT, SR. DR ORDER PER SHRI A.T.VARKEY, JM THESE MISC. APPLICATIONS HAVE BEEN FILED BY THE ASS ESSEE AGAINST THE EX PARTE ORDER PASSED BY THE TRIBUNAL DATED 12.02.2018 IN ITA NOS. 1144&1145/KOL/2013 FOR AYS 2003- 04 AND 2004-05. 2. AT THE OUTSET ITSELF, WE NOTE THAT THIS IS AN EX PARTE ORDER PASSED BY THE TRIBUNAL IN THIS MATTER ON 12.02.2018. AT THE TIME OF HEARING, LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT ON THE DATE OF HEARING THE LD. AR OF THE ASSES SEE COULD NOT APPEAR BEFORE THE BENCH SINCE THE ASSESSEES AR WAS CAUGHT IN A HEAVY TRAFF IC JAM ON THE DELHI-KOLKATA ROAD (NH- 2). LD. COUNSEL ALSO SUBMITS THAT THE DIRECTION I SSUED BY THE BENCH WAS DULY COMPLIED WITH BY MAKING PAYMENT OF RS.1000/- TO P.M. RELIEF FUND. THEREFORE, HE PRAYED BEFORE THE BENCH TO RECALL THE TRIBUNALS ORDER PASSED EX PARTE ON 12.02.2018 FOR HEARING ON MERITS. SINCE THERE IS REASONABLE CAUSE FOR THE LD . AR OF THE ASSESSEE NOT TO APPEAR BEFORE 2 MA NOS.165&166/KOL/2018 S.F. OVERSEAS P. LTD., AY- 2003-04 & 2004-05 US ON THE DATE FIXED FOR HEARING, WE ARE INCLINED T O RECALL OUR ORDER PASSED ON 12.02.2018 DISMISSING THE APPEALS FOR NON APPEARANCE OF THE LD . AR OF THE ASSESSEE. REGISTRY IS DIRECTED TO FIX THE APPEAL ON 15.01.2019. NO NOTIC E IS REQUIRED TO BE SERVED AS THE ORDER IS PRONOUNCED IN OPEN COURT. 3. IN THE RESULT, MISC. APPLICATIONS OF ASSESSEE AR E ALLOWED. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- (M. BALAGANESH) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIALMEMBER DATED : 16TH NOVEMBER, 2018 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT M/S. S. F. OVERSEAS PVT. LTD., C/O F ALGUNI MUKHERJEE, MOGRA, JANGAL PARA, DIST. HOOGHLY, PIN-712 148.. 2 RESPONDENT ITO, WARD-10(2), KOLKATA. 3. 4. CIT(A)-XII, KOLKATA. (SENT THROUGH E-MAIL) CIT- , KOLKATA. 5. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, SR. PVT. SECRETARY