M/s. Nikhil Oil Field Supply & Services Pvt. Ltd., Howrah V. ITO, Ward - 13(3), , Kolkata

MA 210/KOL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 2133 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 13-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ROBIN CHOUDHURY CIT DR REVEN
• Assessee Lawyers: S MUNANKA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH A, KOLKATA [BEFORE SHRI J. SUDHAKAR REDDY, HONBLE AM & SHRI S.S. GODARA, HONBLE JM] M.A. NO. 210/KOL/2018 (A/O. ITA NO. 1111/KOL/2017) ASSESSMENT YEAR: 2012-13 M/S. NIKHIL OIL FIELD SUPPLY & SERVICES PVT. LTD.......................................................APPELLANT 45, DOBSON ROAD GANGOTRI APPARTMENT 3 RD FLOOR HOWRAH -711 101 [PAN: AAECN 0301 N] VS. INCOME TAX OFFICER, WARD-13(3), KOLKATA.........................................RESPONDENT APPEARANCES BY: SHRI S. MUNANKA, FCA APPEARING ON BEHALF OF THE ASSESSEE. SHRI ROBIN CHOUDHURY, ADDL. CIT (D/R) APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : MAY 10 TH , 2019 DATE OF PRONOUNCING THE ORDER : JUNE 19 TH , 2019 ORDER PER S.S. GODARA, JM :- BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE TRIBUNALS ORDER DATED 04/10/2018 PASSED EX-PARTE DISMISSING ITS MAIN APPEAL FOR NON-PROSECUTION. 2. HEARD BOTH THE PARTIES. CASE FILES PERUSED. IT TRANSPIRES DURING THE COURSE OF HEARING THAT THE ASSESSEE HAD NOT BEEN SERVED REGISTRYS RPAD NOTICE FOR 04/10/2018 IN THE ABOVE CASE. WE ARE SATISFIED THEREFORE THAT THERE WAS A SUFFICIENT CAUSE FOR ITS NON-APPEARANCE WHEN THE APPEAL WAS CALLED FOR HEARING. WE ACCORDINGLY RECALL OUR ORDER AND RESTORE THE APPEAL OF THE ASSESSEE TO ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING AFRESH BEFORE THE REGULAR BENCH AFTER NOTICE TO BOTH THE PARTIES. 3. IN THE RESULT, THIS MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. KOLKATA, THE 19 TH DAY OF JUNE, 2019. SD/- SD/- [J. SUDHAKAR REDDY] [S.S. GODARA] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 19.06.2019 {SC SPS} 2 M.A. NO. 210/KOL/2018 (A/O. ITA NO. 1111/KOL/2017) ASSESSMENT YEAR: 2012-13 M/S. NIKHIL OIL FIELD SUPPLY & SERVICES PVT. LTD COPY OF THE ORDER FORWARDED TO: 1. M/S. NIKHIL OIL FIELD SUPPLY & SERVICES PVT. LTD 45, DOBSON ROAD GANGOTRI APPARTMENT 3 RD FLOOR HOWRAH -711 101 2. INCOME TAX OFFICER, WARD-13(3), KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES