Jay Bharat Construction, Kolkata V. DCIT, Circle - 33, KOLKATA, Kolkata

MA 20/KOL/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6294 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-03-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2009-2010
• Appeal Filed On: 20-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

1 MA NO.20/KOL/2018 JAY BHARAT CONSTRUCTION., AY- 2009-10 , C , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA ( ) BEFORE . . , /AND . , ) [BEFORE SHRI A. T. VARKEY, JM & SHRI M.BALAGANESH, AM] MA NO. 20/KOL/2018 IN I.T.A. NO. 883/KOL/2015 ASSESSMENT YEAR: 2009-10 JAY BHARAT CONSTRUCTION (PAN: AADFJ7557J) VS. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-33, KOLKATA. APPLICANT RESPONDENT DATE OF HEARING 23.03.2018 DATE OF PRONOUNCEMENT 23.03.2018 FOR THE APPLICANT SHRI MIRAJ D. SHAH, AR FOR THE RESPONDENT SHRI SAURABH KUMAR, ADDL. CIT, S R. DR ORDER PER SHRI A.T.VARKEY, JM VIDE THIS MISC. APPLICATION THE ASSESSEE WANTS US T O RECALL OUR EX PARTE ORDER PASSED ON 22.08.2017 FOR AY 2009-10 IN ITA NO. 883/KOL/201 5. 2. AT THE OUTSET ITSELF, WE NOTE THAT THIS IS AN EX PARTE ORDER PASSED BY US IN THIS MATTER ON 22.08.2017. AT THE TIME OF HEARING, LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE DID NOT RECEIVE ANY NOTICE OF HEARING AND HENCE, THE ASSESSEE COULD NOT INFORM HIS COUNSEL TO BE PRESENT AT THE TIME OF HEARING OF THE APPEAL. THEREFORE, HE PRAYED BEFORE THE BENCH TO RECALL THE TRIBUNALS ORDER PASSED EX PART E ON 22.08.2017 FOR HEARING ON MERITS. SINCE THERE IS REASONABLE CAUSE FOR THE LD. AR OF T HE ASSESSEE NOT TO APPEAR BEFORE US ON THE DATE FIXED FOR HEARING, WE ARE INCLINED TO RECALL O UR ORDER PASSED ON 22.08.2017 DISMISSING THE APPEAL FOR NON APPEARANCE OF THE LD. AR OF THE ASSESSEE. WE ORDER ACCORDINGLY. REGISTRY IS DIRECTED TO FIX THE APPEAL IN DUE COURS E. 3. IN THE RESULT, THE MISC. APPLICATION OF ASSESSEE IS ALLOWED. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- (M. BALAGANESH) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 23RD MARCH, 2018 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 2 MA NO.20/KOL/2018 JAY BHARAT CONSTRUCTION., AY- 2009-10 1. APPELLANT JAY BHARAT CONSTRUCTION, 11, CLIVE R OW, 3 RD FLOOR, R. NO. 11, KOLKATA-700 001. 2 RESPONDENT DCIT, CIRCLE-33, KOLKATA. 3. THE CIT(A) KOLKATA 4. 5. CIT KOLKATA DR, ITAT, KOLKATA. / TRUE COPY, BY ORDER, SR. PVT. SECRETARY