Alliance Management & Fiscal Services Ltd., Kolkata V. DCIT, Circle - 46, Kolkata, Kolkata

MA 19/KOL/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7799 (ITAT-KOLKATA)
• Duration Of Justice: 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-03-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2000-2001
• Appeal Filed On: 20-02-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA () BEFORE , ! ! ! ! /AND ' !' ' !' ' !' ' !' , ) [BEFORE SHRI PRAMOD KUMAR, AM & SHRI MAHAVIR SINGH, JM] # # $ # # $ # # $ # # $ !% !% !% !% /M. A. NO. 19/KOL/2012 !% !% !% !% /IN I.T.A NO. 466/KOL/2011 $& '( $& '( $& '( $& '(/ // / ASSESSMENT YEAR: 2000-01 ALLIANCE MANAGEMENT & FISCAL SERVICES LTD. VS. D EPUTY COMMISSIONER OF INCOME-TAX, (PAN: AACCA1979P) CIRCLE-12, KOLKATA. ( /APPLICANT ) (*+,/ RESPONDENT ) - . /FOR THE APPLICANT: S/SHRI S. L. KOCHAR & ANIL KO CHAR *+, - . /FOR THE RESPONDENT: SHRI S. K. ROY / / ORDER PER MAHAVIR SINGH, JM/ ' !' ' !' ' !' ' !' , : THIS MISCELLANEOUS PETITION FILED BY ASSESSEE IS DI RECTED AGAINST THE ORDER PASSED BY TRIBUNAL DATED 13.01.2012 IN ITA NO.466/K/2011 FOR ASSESSMENT YEAR 2000-01. 2. AT THE TIME OF HEARING IT WAS SUBMITTED ON BEHAL F OF THE ASSESSEE THAT HEARING WAS FIXED ON 10.06.2011 BEFORE C BENCH. LATER ON, WHEN THE APPEAL CAME TO BE FIXED ON 9 TH SEPTEMBER, 2011, THE PETITIONER HAD REQUESTED SHRI S. L. KOCHAR, ADVOCATE TO CONDUCT THE APPEAL MATTER. HOWEVER, ASSESSEE WAS INFORMED THAT BENCH C WAS CANCELLED ON 9 TH SEPTEMBER, 2011 AND THAT A FRESH DATE OF HEARING WO ULD BE GIVEN TO THE PETITIONER. HE ALSO CONTENDED THAT THE CASE WAS FIXED FOR HEARING ON 13 .01.2012 ON WHICH DATE DUE TO NON- AVAILABILITY OF SHRI KOCHAR, ADVOCATE IN TIME, PETI TIONER COULD NOT MAKE ALTERNATIVE ARRANGEMENT AD AS SUCH THERE WAS DEFAULT ON THE PAR T OF THE PETITIONER IN APPEARING BEFORE THE BENCH ON 13.01.2012. CONSEQUENTLY, APPEAL OF ASSES SEE WAS DISMISSED. HE LASTLY PRAYED BEFORE THE BENCH TO RECALL THE EX PARTE ORDER AND A LLOW THE ASSESSEE A FRESH OPPORTUNITY OF HEARING. 3. LD. DEPARTMENTAL REPRESENTATIVE, HOWEVER, OPPOSE D THE PRAYER OF ASSESSEE FOR RECALLING OF EX PARTE ORDER. 4. WE HAVE CAREFULLY HEARD BOTH PARTIES AND PERUSED MATERIAL AVAILABLE ON RECORD. IN THE ABSENCE OF ANY CONTRARY MATERIAL BROUGHT ON RECORD BY THE REVENUE AND CONSIDERING FACTS AND 2 MA NO. 19/K/2012 ALLIANCE MANAGEMENT & FISCAL SERVICES LTD. A. Y 2000-01 CIRCUMSTANCES OF THE CASE, WE ARE OF THE VIEW THAT THERE WAS SUFFICIENT CAUSE FOR NON-APPEARANCE OF THE APPLICANT ON APPOINTED DATE OF HEARING AND A CCORDINGLY, THE EX PARTE ORDER DATED 13.01.2012 PASSED BY TRIBUNAL IS HEREBY RECALLED. THE MISC. PETITION FILED BY ASSESSEE IS, THEREFORE, ALLOWED. REGISTRY IS DIRECTED TO FIX TH IS APPEAL ON 04.07.2012. BOTH PARTIES WERE INFORMED ACCORDINGLY AT THE TIME OF HEARING. NO NO TICE IS REQUIRED TO BE SENT. 5. IN THE RESULT, THE ASSESSEES MISC. PETITION STA NDS ALLOWED. 6. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- , ' !' ' !' ' !' ' !' , (PRAMOD KUMAR) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER ( 0 0 0 0) )) ) DATED : 16 TH MARCH, 2012 12 $34 5 JD.(SR.P.S.) / - # 6#'7- COPY OF THE ORDER FORWARDED TO: 1 . /APPLICANT ALLIANCE MANAGEMENT & FISCAL SERVICES LTD.,2, HARE ST., KOLKATA-700 001. 2 *+, / RESPONDENT DCIT, CIRCLE-12, KOLKATA. 3 . /$ ( )/ THE CIT(A) , KOLKATA 4. CIT, KOLKATA 5 . >? $ / DR, KOLKATA BENCHES, KOLKATA *# / TRUE COPY, /$/ BY ORDER, ' !4 /ASSTT. REGISTRAR .