Dongfang Electric (India) Pvt. Ltd., Kolkata V. DCWT, Cir 10(1)Kolkata, Kolkata

MA 193/KOL/2017

• Counselvise Citation: [2018] 123 COUNSELVISE.COM (IT) 5697 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-01-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2009-2010
• Appeal Filed On: 12-10-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: AVISHEK GUPTA; CHIRAG LAKHANIAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : KOLKATA [BEFORE HONBLE SRI N.V.VASUDEVAN, JM & SHRI WASE EM AHMED, AM] M.A.NO.193/KOL/2017 (A/O W.T.A NO.21/KOL/2016) ASSESSMENT YEAR : 2009-10 DONGFANG ELECTRIC (I) PVT.LTD. -VS.- D.C.W .T., CIRCLE-10(1) KOLKATA. KOLKATA. [PAN : AACCD 9336 K] (APPELLANT) (RESPONDENT) FOR THE APPELLANT : SHRI AVISHEK GUPTA AND SH RI CHIRAG LAKHANI,AR FOR THE RESPONDENT : SHRI.SALLONG YADEN, ADDL. CIT DATE OF HEARING : 19.01.2018. DATE OF PRONOUNCEMENT : 19.01.2018 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 RECALLING THE ORDER DATED 30.08.2017 PASSED BY THIS TRIBUNAL WHEREBY THE ASSESSEES APPEAL WAS DISMISSED FOR NON PROSECUTION. 2. THE TRIBUNAL BY ITS ORDER DATED 30.08.2017 D ISMISSED THE APPEAL FOR NON PROSECUTION, AFTER NOTICING THAT DESPITE SENDING OF NOTICE BY REGISTERED POST TO THE ADDRESS GIVEN BY THE ASSESSEE NONE APPEARED AT THE TIME OF HEARING. IN THIS MISCELLANEOUS APPLICATION THE ASSESSEE HAS POINTED OUT THAT IT NEVER RECEIVED ANY NOTICE FROM THE TRIBUNAL. IN THIS REGARD AN AFFIDAVIT HAS BEEN FILED BEFORE US. SINCE THERE IS NO EVIDENCE OF SERVICE OF NOTICE AVAILABLE ON RECORD, WE ARE OF THE VIEW THAT THERE WAS REASONABLE AND SUFFICIENT CAUSE FOR NON APPEARANCE OF THE ASSESSEE ON 30.08.2017 WHEN THE APPEAL WAS CALLED FOR HEARING. . WE THEREFORE R ECALL THE ORDER DATED 30.08.2017. THE APPEAL IS DIRECTED TO BE FIXED FOR HEARING ON 19.03..2018. THE DATE OF HEARING WAS ANNOUNCED IN THE OPEN COURT AND HENCE NO NOTICE OF HEARING WOULD BE SENT TO THE PARTIES. 2 M.A.NO.193/KOL/2017 (A/O WTA.NO.21/KOL/2016) DONGFANG ELECTRIC (I)PVT. LTD. A.YR..2009-10 2 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON 19.01.2018. SD/- SD/- [WASEEM AHMED] [ N.V.VASUDEVAN ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 19.01.2018. [RG SR.PS] COPY OF THE ORDER FORWARDED TO: 1.DONGFANG ELECTRIC (INDIA) PVT. LTD., PLOT NO.AH-5 , PREMISES NO.16-1111, ACTION AREA-1A, NEW TOWN, KOLKATA-700 156. 2.D.C.W.T., CIRCLE-10 (1), KOLKATA.. 3. CWT (A)-4, KOLKATA 4. C.W.T.- 4, KOLK ATA. 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