Granada Air Services Pvt. Ltd., Kolkata V. ITO, WARD - 12(2), KOLKATA, Kolkata

MA 2/KOL/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 7119 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-08-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 05-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARINDAM BHATTACHARYA
• Assessee Lawyers: SOMA GHOSH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH, B KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER M.A. NO. 02/KOL/2018 (A/O ITA NO. 307/KOL/2015) ASSESSMENT YEAR: 2009-10 GRANADA AIR SERVICES PVT. LTD............APPELLANT 1/1A, SAMBHUNATH PANDIT HOSPITAL LANE, GROUND FLOOR, KOLKATA 700 020. [PAN: AABCG 8074 G] ITO WARD 12(2) KOLKATA...............................................RESPONDENT AAYAKAR BHAWAN, 7 TH FLOOR, P-7, CHOWRINGHEE SQUARE, R. NO. 11B, KOLKATA 700 069 APPEARANCES BY: SMT. SOMA GHOSH, ADVOCATE APPEARING ON BEHALF OF THE ASSESSEE. SHRI ARINDAM BHATTACHARYA, ADDL. CIT, SR. DR APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : JULY 27, 2018 DATE OF PRONOUNCING THE ORDER : AUGUST 02, 2018 ORDER PER S.S. VISWANETHRA RAVI, JM: BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE INTENDS TO RECALL EX-PARTE ORDER DATED 22.11.2017 PASSED BY THIS TRIBUNAL. 2. AFTER HEARING BOTH THE PARTIES AND ON PERUSAL OF THE MISCELLANEOUS APPLICATION FILED IN SUPPORT OF THE CONTENTIONS OF THE ASSESSEE, WE FIND THE REASONS STATED THEREIN PREVENTED THE ASSESSEE IN APPEARING BEFORE THIS TRIBUNAL ON THE DATE OF HEARING AND IN VIEW OF THE SAME, TAKING INTO CONSIDERATION THE SUBMISSIONS OF LEARNED AR AS IN THE INTEREST OF JUSTICE WE DEEM IT PROPER AND RECALL THE EX-PARTE ORDER DATED 22.11.2017AND RESTORE THE ITA NO. 307/KOL/2015 TO THE FILE. WE DIRECT THE REGISTRY TO FIX THE ABOVE APPEAL FOR HEARING ON 2 M.A. NO. 2/KOL/2018 ASSESSMENT YEAR: 2009-10 GRANADA AIR SERVICES (P) LTD. 04.09.2018. SINCE THE NEXT DATE OF HEARING IS ANNOUNCED IN THE OPEN COURT. NO NOTICE WILL BE ISSUED. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 2 ND AUGUST, 2018. SD/- SD/- P.M. JAGTAP S.S. VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 02/08/2018 BISWAJIT, SR. PS COPY OF ORDER FORWARDED TO: 1. GRANADA AIR SERVICES (P) LTD., KOLKATA. 2. ITO, WARD 12(2), KOLKATA. 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY, BY ORDER, SR. P.S. / H.O.O. ITAT, KOLKATA