M/s. Mas Realcon Pvt. Ltd., , Kolkata V. ITO, Ward - 7(1), Kolkata , Kolkata

MA 201/KOL/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 4935 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2012-2013
• Appeal Filed On: 25-09-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUPRIYO PAUL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA B BENCH, KOLKATA (BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER & SRI S.S. GODARA, JUDICIAL MEMBER) M.A. NO. 200/KOL/2019 ARISING OUT OF ITA NO. 1191/KOL/2018 ASSESSMENT YEAR: 2012-13 M/S. MAS REAL ESTATE PVT. LTD.......................................APPELLANT [PAN: AAHCM 3191 N] VS. INCOME TAX OFFICER, WARD-7(1), KOLKATA..................................................RESPONDENT M.A. NO. 201/KOL/2019 ARISING OUT OF ITA NO. 1192/KOL/2018 ASSESSMENT YEAR: 2012-13 M/S. MAS REALCON PVT. LTD.......................................APPELLANT [PAN: AAHCM 3192 R] VS. INCOME TAX OFFICER, WARD-7(1), KOLKATA..................................................RESPONDENT APPEARANCES BY: NONE APPEARED ON BEHALF OF THE ASSESSEE. SHRI SUPRIYO PAUL, JCIT, APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : NOVEMBER 1 ST , 2019 DATE OF PRONOUNCING THE ORDER : NOVEMBER 6 TH , 2019 ORDER PER J. SUDHAKAR REDDY, AM :- BY THESE MISCELLANEOUS APPLICATIONS THE ASSESSEE SEEKS RECALL OF THE ORDER OF THIS TRIBUNAL IN ITA NO. 1191/KOL/2018 AND 1192/KOL/2018 DATED 15.03.2019. THE TRIBUNAL HAS DISMISSED THOSE APPEALS FOR NON-PROSECUTION. 2. WE ARE CONVINCED THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FROM APPEARING BEFORE THIS TRIBUNAL ON THE DATE OF HEARING. HENCE WE RECALL THE ORDER OF THE TRIBUNAL DATED 15.03.2019 BY APPLYING THE PROVISO TO RULE 24 OF THE INCOME TAX APPELLATE TRIBUNAL RULES, 1963. 2 M.A. NO. 200 & 201/KOL/2019 A.O.O. ITA NO. 1191 & 1192/KOL/2018 ASSESSMENT YEAR: 2012-13 M/S. MAS REAL ESTATE PVT. LTD. M/S. MAS REALCON PVT. LTD. 3. THE APPEALS WILL BE POSTED FOR FRESH HEARING ON 02.12.2019 BY THE REGISTRY. ORDERED ACCORDINGLY. KOLKATA, THE 6 TH NOVEMBER, 2019. SD/- SD/- [ S.S. GODARA ] [J. SUDHAKAR REDDY] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 06.11.2019 BIDHAN COPY OF THE ORDER FORWARDED TO: 1. M/S. MAS REAL ESTATE PVT. LTD., 86A, JHOWTALA ROAD, KOLKATA-700 006. 2. M/S. MAS REALCON PVT. LTD., 86A, JHOWTALA ROAD, KOLKATA-700 006. 3. INCOME TAX OFFICER, WARD-7(1), KOLKATA. 4. CIT(A)- 5. CIT- 6. CIT(DR), KOLKATA BENCHES, KOLKATA. (SENT THROUGH E-MAIL) TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES