M/s Peerless Hospitex Hospital & Research Centre Ltd., Kolkata V. ITO, Ward - 11(1), Kolkata, Kolkata

MA 206/KOL/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6463 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-04-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 14-11-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S DASGUPTA CIT DR REVENU
• Assessee Lawyers: PARNASHREE BANERJEE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA A BENCH, KOLKATA ( BEFORE SRI M. BALAGANESH , ACCOUNTANT MEMBER & SRI S. S. VISWANETHRA RAVI , JUDICIAL MEMBER ) M.A. NO. 206 / KOL/201 7 A/O I.T.A. NO. 1107 / KOL /201 4 ASSESSMENT YEAR: 2009 - 10 M/S. PEERLESS HOSPITEX HOSPITAL & RESEARCH CENTRE LTD... . . . APPELLANT 360, PANCHA SAYAR KOLKATA 700 084 [PAN : ABCP 725 L ] INCOME TAX OFFICER, WARD - 11(1), KOLKATA. . ... RESPONDENT APPEARANCES BY: MS. PARNASHREE BANERJEE, ADVOCATE , APPEARED ON BEHALF OF THE ASSESSEE . SHRI S. DASGUPTA , ADDL. CIT , DR APPEARING ON BEHALF OF THE REVENUE . DATE OF CONCLUDING THE HEARING : APRIL 6 TH , 2018 DATE OF PRONOUNCING THE ORDER : APRIL 06 TH , 2018 ORDER PER M. BALAGANESH , AM : - BY VIRTUE OF THIS MISCELLANEOUS APPLICATION, THE ASSESSEE SEEKS TO RECALL THE EX - PARTE ORDER PASSED BY THIS TRIBUNAL IN ITA NO. 1107/KOL/2014, DT. 03/10/2017, WHEREIN THIS TRIBUNAL HAD DISMISSED THE APPEAL OF THE ASSESSEE FOR NON - PROSECUTION. 2. THE ASSESSEE IN ITS MISCELLANEOUS APPLICATION HAD STATED THAT THE LD. COUNSEL FOR THE ASSESSEE, SHRI S. K. TULSIYAN, WAS PRE - OCCUPIED IN ARGUING CASES BEFORE THE B & C BENCHES OF THE THIS TRIBUNAL ON 03/10/2017 (I.E., DATE OF HEARING) IN SUPPORT OF WHICH THE CAUSE LIST DULY HIGHLIGHTING THE CASES HANDLED BY THE SAID COUNSEL WERE ALSO ENCLOSED ALONG WITH THE MISCELLANEOUS APPLICATION. SINCE THE COUNSEL WAS ENGAGED IN ARGUING CAS ES BEFORE OTHER BENCHES, HE COULD NOT BE PRESENT TO ARGUE THE CASE BEFORE US. THIS TRIBUNAL HAD DISMISSED THE APPEAL FOR NON - PROSECUTION AND IN VIEW OF THE FACT THAT THERE WAS NO REPRESENTATION FROM THE SIDE OF THE LD. COUNSEL FOR THE ASSESSEE SEEKING PASS OVER OR ANY ADJOURN MENT. 2.1. WE FIND THAT THE REASONS ADDUCED BY THE ASSESSEE FOR NON - APPEARANCE BEFORE US SEEMS TO BE BONAFIDE . ACCORDINGLY, WE HEREBY RECALL THE ORDER PASSED BY THIS TRIBUNAL ON 03/10/2017. THE REGISTRY IS DIRECTED TO FIX THE MAIN APPEAL FOR HEARING ON 02/05/2018 . BOTH THE PARTIES ARE INFORMED IN THE OPEN COURT AND NO SEPARATE NOTICES WOULD FOLLOW IN THIS REGARD. 2 M.A. NO. 25/KOL/2018 A/O I.T.A. NO. 2210/KOL/2013 ASSESSMENT YEAR: 2009 - 10 SHRI KAMAL AGARWAL 3. IN THE RESULT, THIS MISCELLANEOUS APPL ICATION OF THE ASSESSEE IS ALLOWED. KOLKATA, THE 6 T H DAY OF APRIL , 201 8 . S D / - S D / - [ S.S. VISWANETHRA RAVI ] [ M. BALAGANESH ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 0 6 .0 4 .201 8 {SC SPS} COPY OF THE ORDER FORWARDED TO: 1. M/S. PEERLESS HOSPITEX HOSPITAL & RESEARCH CENTRE LTD 360, PANCHA SAYAR KOLKATA 700 084 2. INCOME TAX OFFICER, WARD - 11(1), KOLKATA 3. CIT(A) - 4. CIT - , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY HEAD OF OFFICE/ D.D.O. ITAT, KOLKATA BENCHES