M/s. LMJ Business Centre (P) Ltd., Kolkata V. ITO, Ward - 8(3), Kolkata, Kolkata

MA 207/KOL/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 6029 (ITAT-KOLKATA)
• Duration Of Justice: 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-12-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 17-11-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

1 M.A. NOS. 207 & 208/KOL/2017 (ARISING OUT O F I.T.A. NOS. 1618 & 1619/KOL/2017) ASSE SSMENT YEAR S: 2008-2009 & 2009-2010 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA A BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER M.A. NOS. 207 & 208/KOL./2017 (IN I.T.A. NOS. 1618 & 1619/KOL./2017) ASSESSMENT YEARS : 2008-2009 & 2009-2010 M/S. LMJ BUSINESS CENTRE (P) LIMITED,.............. ......................APPELLANT 15B, HEMANTA BASU SARANI, KOLKATA-700 001 [PAN: AAACL 9393 C] -VS.- INCOME TAX OFFICER,................... .............RESPONDENT WARD-8(3), KOLKATA APPEARANCES BY: SHRI SITAL KHEMKA, C.A., FOR THE APPLICANT SHRI S. DASTUPTA, ADDL. CIT, D.R., FOR THE RESPONDE NT DATE OF CONCLUDING THE HEARING : DECEMBER 15, 2017 DATE OF PRONOUNCING THE ORDER : DECEMBER 15, 2017 O R D E R PER SHRI P.M. JAGTAP, ACCOUNTANT MEMBER : BY THESE MISCELLANEOUS APPLICATIONS, THE ASSESSEE I S SEEKING RECALL OF THE COMMON ORDER OF THE TRIBUNAL DATED SEPTEMBER 26, 2017 PASSED EX- PARTE DISMISSING THE APPEALS OF THE ASSESSEE BEING I.T.A. NOS. 1618 & 1619/KOL/2017 FOR NON-PROSECUTION ON THE FOLLOWING GROUNDS:- THE EMPLOYEE OF THE COMPANY, SHRI C.A. VIKASH SAF AR, AND ALSO THE EMPLOYEE RESPONSIBLE FOR HANDLING THE BANKING AND INCOME TAX MATTERS OF THE COMPANY, HAS LEFT THE COMPANY ON A VERY SHORT NOTICE PERIOD IN THE MO NTH OF SEPTEMBER, 2017. OTHER PERSONS IN THE COMPANY WE RE NOT AWARE OF THE DATES. THE COMPANY SWUNG INTO ACTI ON ONLY AFTER RECEIPT OF THE ORDER OF THE HONBLE TRIB UNAL. IN VIEW OF THE ABOVE, WE REQUEST YOUR HONOUR, TO RESTO RE THE APPEAL FOR FRESH ADJUDICATION ON MERITS. 2. WE HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AN D ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. KEEPING IN V IEW THE SUBMISSIONS 2 M.A. NOS. 207 & 208/KOL/2017 (ARISING OUT O F I.T.A. NOS. 1618 & 1619/KOL/2017) ASSE SSMENT YEAR S: 2008-2009 & 2009-2010 MADE BY THE ASSESSEE IN THE PRESENT MISCELLANEOUS A PPLICATIONS, WHICH ARE DULY SUPPORTED BY AN AFFIDAVIT FILED BY THE ASS ESSEE AFFIRMING THE RELEVANT FACTS ON RECORD, WE ARE SATISFIED THAT THE RE IS A SUFFICIENT CAUSE FOR THE NON-APPEARANCE OF THE ASSESSEE ON SEPTEMBER 26, 2017 WHEN ITS APPEALS WERE FIXED FOR HEARING BEFORE THE TRIBUNAL. WE, THEREFORE, RECALL THE EX-PARTE ORDER DATED SEPTEMBER 26, 2017(SUPRA) PASSED BY THE TRIBUNAL, KEEPING IN VIEW THE PROVISO TO RULE 24 OF THE APPELLATE TRIBUNAL RULES, 1963 AND RESTORE THE APPEALS OF THE ASSESSEE AT ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO FIX THE SAME FO R HEARING AFRESH ON 1 ST FEBRUARY, 2018 AS ANNOUNCED IN THE OPEN COURT AND TAKEN NOTE OF B Y THE LD. REPRESENTATIVES OF BOTH THE SIDES. 3. IN THE RESULT, BOTH THE MISCELLANEOUS APPLICATIO NS FILED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 15 TH DAY OF DECEMBER, 2017. SD/- SD/- (S.S. VISWANETHRA RAVI) (P.M. JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER KOLKATA, THE 15 TH DAY OF DECEMBER, 2017 COPIES TO : (1) M/S. LMJ BUSINESS CENTRE (P) LIMITED, 15B, HEMANTA BASU SARANI, KOLKATA-700 001 (2) INCOME TAX OFFICER, WARD-8(3), KOLKATA (3) COMMISSIONER OF INCOME TAX (APPEALS)-15, KOLK ATA; (4) COMMISSIONER OF INCOME TAX ,KOLKATA (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY, HEAD OF OFFICE/DDO, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.