M/s Ridhi Sidhi Vintrade Pvt. Ltd., Kolkata V. ITO, Ward - 9(3), Kolkata, Kolkata

MA 167/KOL/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6121 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-01-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2009-2010
• Appeal Filed On: 07-09-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S M SURANA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH : KOLKATA [BEFORE HONBLE SRI N.V.VASUDEVAN, JM & SHRI WASE EM AHMED, AM] M.A.NO.167/KOL/2017 (A/O I.T.A NO.947/KOL/2014) ASSESSMENT YEAR : 2009-1 0 M/S. RIDHI SIDHI VINTRADE PVT.LTD. -VS.- I. T.O., WARD-9(3), KOLKATA KOLKATA [PAN : AAECR 1123 J] (APPELLANT) (RESPONDENT) FOR THE APPELLANT : SHRI S.M.SURANA, ADVOCATE FOR THE RESPONDENT : SHRI.SALLONG YADEN, ADDL . CIT DATE OF HEARING : 05.01.2018. DATE OF PRONOUNCEMENT : 05.01.2018. ORDER PER N.V.VASUDEVAN, JM THIS IS A MISCELLANEOUS APPLICATION FILED BY THE A SSESSEE U/S 254 (2) OF THE INCOME TAX ACT, 1961 (ACT) PRAYING FOR AN ORDER OF RECALLING THE ORDER DATED 03.05.2017 PASSED BY THIS TRIBUNAL WHEREBY THE ASSE SSEES APPEAL WAS DISMISSED EX PARTE. 2. IT HAS BEEN STATED IN THE MISCELLANEOUS APPLICAT ION THAT WHEN THE APPEAL WAS POSTED FOR HEARING ON 18.04.2017 NOTICE OF HEARING OF THE APPEAL FOR THE SAID DATE WAS NOT RECEIVED BY THE ASSESSEE. HENCE, THE ASSESSEE C OULD NOT APPEAR BEFORE THE TRIBUNAL. THE ASSESSEE HAS THEREFORE PRAYED FOR RECALLING OF THE EXPARTE ORDER DATED 03.05.2017. 3. WE HAVE CONSIDERED THE CONTENTIONS OF THE ASSESS EE IN THE MISCELLANEOUS PETITION. IT IS SEEN FROM THE RECORD THAT THE NOTICE OF HEARI NG FOR 18.04.2017 WAS SENT TO THE ASSESSEE BY SPEED POST AT THE ADDRESS GIVEN BY THE ASSESSEE IN FORM NO.36. BUT THERE IS 2 M.A.NO.167/KOL/2017 (A/O ITA NO.947/KOL/2014) M/S RIDHI SIDHI VINTRADE PVT. LTD. A.YR..2009-10 2 NO EVIDENCE REGARDING SERVICE OF THE SAID NOTICE. U NDER THESE CIRCUMSTANCES WE ACCEPT THE PLEA OF THE ASSESSEE FOR RECALLING OF THE ORDER DATED 03.05.2017.THE EXPARTE ORDER DATED 03.05.2017 IS RECALLED AND THE REGISTRY IS DI RECTED TO FIX THE APPEAL FOR HEARING ON 06.03.2018. THE DATE OF HEARING WAS ANNOUNCED IN TH E OPEN COURT. HENCE, NO SEPARATE NOTICE WILL BE ISSUED TO THE PARTIES. 4. IN THE RESULT THE MISCELLANEOUS APPLICATION OF T HE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON 05.01.2018. SD/- SD/- [WASEEM AHMED] [ N.V.VASUDEVAN ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 05.01.2018. [RG SR.PS] COPY OF THE ORDER FORWARDED TO: 1.M/S RIDHI SIDHI VINTRADE PVT. LTD., 14C, M.D.ROAD , 4 TH FLOOR, KOLKATA-700007. 2. I.T.O., WARD-9(3), KOLKATA. 3. 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.NO.167/KOL/2017 (A/O ITA NO.947/KOL/2014) M/S RIDHI SIDHI VINTRADE PVT. LTD. A.YR..2009-10 3