M/s Cindrellla Dealers pvt. Ltd., Kolkata V. CIT Kolkata-II KOLKATA, Kolkata

MA 170/KOL/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5805 (ITAT-KOLKATA)
• Duration Of Justice: 8 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-09-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2009-2010
• Appeal Filed On: 06-12-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SOURABH KUMAR
• Assessee Lawyers: R K DUGGAR
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, AM AND SHRI S.S. VISWANETHRA RAVI, JM M.A NO. 170/KOL/2016 (ARISING OUT OF ITA NO. 1541/K/2014 ASSESSMENT YEAR:2009-10 M/S. CINDRELLA DEALERS PRIVATE LTD. 23/1, PRINCIPAL KHUDIRAM BOSE ROAD, KOLKATA 700006 PAN NO. AADCC 4990 M VS. CIT, KOLKATA II, KOLKATA AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE KOLKATA - 700069 APPELLANT .. RESPONDENT ASSESSEE BY : SHRI R.K. DUGGAR, FCA REVENUE BY : SHRI SOURABH KUMAR, ADDL. CIT DATE OF HEARING : 01.09.2017 DATE OF PRONOUNCEMENT : 01.09 .2017 O R D E R PER P.M. JAGTAP, ACCOUNTANT MEMBER: BY THIS MISC. APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DATED 19.04.2016 PASSED IN ITA NO. 1541/K/2014 ALLEGEDLY PASSED EX-PARTE ON THE GROUND THAT ITS AUTHORIZED REPRESENTATIVE, SHRI RAJESH KUMAR DUGGAR, FCA COULD NOT APPEAR AT THE TIME OF HEARING FIXED ON 12.04.2016 BECAUSE OF BRAIN STROKE SUFFERED BY HIM. 2 M.A. NO.170/KOL/2016 (A.Y. 2009-10) 2. WE HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AND ALSO PERUSED THE RELEVANT MATERIAL ON RECORD. IT IS OBSERVED THAT THE ORDER DATED 19.04.2016 (SUPRA) PASSED BY THE TRIBUNAL IN ITA NO. 1541/KOL/2014 IS NOT AN EX-PARTE ORDER AS ALLEGED BY THE ASSESSEE IN THE PRESENT MISC. APPLICATION. AS A MATTER OF FACT, SHRI A.K. UPADYAUYA, ADVOCATE, DULY AUTHORIZED BY THE ASSESSEE APPEARED BEFORE THE TRIBUNAL ON 12.04.2016 AND AFTER GIVING THE OPPORTUNITY OF BEING HEARD TO HIM, THE APPEAL OF THE ASSESSEE BEING ITA NO. 1541/KOL/2014 WAS DISPOSED OF BY THE TRIBUNAL VIDE ITS ORDER DATED 19.04.2016. 3. THERE IS THUS NO MISTAKE IN THE SAID ORDER OF THE TRIBUNAL AS ALLEGED BY THE ASSESSEE IN THE PRESENT MISC. APPLICATION. WE, THEREFORE, FIND NO MERIT IN THE SAID APPLICATION FILED BY THE ASSESSEE AND DISMISS THE SAME. 4. IN THE RESULT, THE MISC. APPLICATION OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 1ST SEPTEMBER, 2017. SD/- SD/- (S.S. VISWANETHRA RAVI) (P.M. JAGTAP) JUDIDCIAL MEMBER ACCOUNTANT MEMBER DATED: 01/09/2017 BISWAJIT, SR. PS COPY OF ORDER FORWARDED TO: 1 M/S. CINDRELLA DEALERS PRIVATE LIMITED., KOLKATA. 2 CIT, KOLKATA II. 3 M.A. NO.170/KOL/2016 (A.Y. 2009-10) 3 THE CIT(A), 4 THE CIT 5 DR TRUE COPY, BY ORDER, SR. P.S. / H.O.O. ITAT, KOLKATA