M/s. Dewdrop Enclave (P) Ltd., Kolkata V. ITO, Ward - 10(1), , Kolkata

MA 216/KOL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 7660 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2012-2013
• Appeal Filed On: 26-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANKAR HALDER
• Assessee Lawyers: MRS ARATI DEBNATH; LAXMI RUNGTA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D, BENC H KOLKATA BEFORE SHRI S.S.GODARA, JM &DR. A.L.SAINI, AM M.A. NO.216 /KOL/2018 ./ITA NO.2135 /KOL/2017 ( / ASSESSMENT YEARS: 2012-13) M/S DEWDROP ENCLAVE PVT. LTD. TRINITY TOWERS, 6 TH FLOOR, 86, TOPSIA ROAD, KOLKATA-700046 VS. ITO, WARD-10(1), KOLKATA P-7, CHOWRINGHEE SQUARE, AAYAKAR BHAWAN, R. NO.3/78,KOLKATA-700069. ./ ./PAN/GIR NO.: AAKCS 8698 H (ASSESSEE) .. (REVENUE) M.A. NO. 222/KOL/2018 ./ITA NO. 299/KOL/2017 ( / ASSESSMENT YEAR: 2008-09 ) M/S TORRENT MERCHANDISE PVT. LTD. 2/6, SARAT BOSE ROAD, KOLKATA-700020 VS. ITO, WARD-9(1), KOLKATA P-7, CHOWRINGHEE SQUARE, AAYAKAR BHAWAN, KOLKATA-700069. ./ ./PAN/GIR NO.: AAACT 9236 E (ASSESSEE) .. (REVENUE) ASSESSEE BY : MRS. ARATI DEBNATH & MISS LAXMI RUNGTA, AR RESPONDENT BY : SHRI SANKAR HALDER, ADDL. CIT SR. D R / DATE OF HEARING : 28/12/2018 /DATE OF PRONOUNCEMENT : 16/01/2019 / O R D E R PER DR. A. L. SAINI: BY WAY OF CAPTIONED APPLICATIONS, THE ASSESSEES HAV E SOUGHT TO POINT OUT THAT THEY COULD NOT GET THE NOTICE OF HEARING THERE FORE THEY COULD NOT PRESENT ON THE M/S DEWDROP ENCLAVE PVT. LTD.& M/S TORRENT MERCHANDI SE PVT. LTD. MA NOS. 216&222/KOL/2018 (ARISING OUT OF I.T.A. NOS. 2135 &299/KOL/2017) ASSESSMENT YEARS:2012-13 & 2008-09 P PP PA AA AG GG GE EE E | || | 2 22 2 DATE OF HEARING BEFORE THE BENCH. BOTH THE ASSESSEE S HAVE SUBMITTED AFFIDAVIT STATING THAT THEY HAVE NOT RECEIVED NOTICE OF HEARI NG FROM ITAT. 2. THE CASE OF THESE TWO MISCELLANEOUS APPLICATIONS ARE THAT THE ASSESSEES DID NOT GET THE NOTICES OF HEARING THEREFORE THEY COULD NOT PRESENT BEFORE THE BENCH ON THE DATE OF HEARING. THEREFORE WE ARE OF THE VIEW THAT IT IS A SUFFICIENT CAUSE AND REASON TO RECALL THESE ORDERS AND THEREFORE IN THE INTEREST OF JUSTICE, WE RECALL BOTH THE ORDERS. THE REGISTRY IS DIRECTED TO FIX THESE T WO APPEALS ON 19.02.2019. SINCE THE DATE OF HEARING HAS BEEN ANNOUNCED IN THE OPEN COURT AND NO SEPARATE NOTICES WILL BE SENT TO THE ASSESSEE. 3. IN THE RESULT, BOTH THE MISCELLANEOUS APPLICATIO NS FILED BY THE ASSESSEE ARE ALLOWED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 16.01.201 9. SD/- ( S.S.GODARA ) SD/- (A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /KOLKATA; / DATE: 16/01/2019 ( SB, SR.PS ) / COPY OF THE ORDER FORWARDED TO : 1. /THE ASSESSEE - M/S DEWDROP ENCLAVE PVT. LTD. M/S TORREN T MERCHANDISE 2. ! / THE REVENUE DCIT, CIRCLE-1, KOLKATA 3. ' ( ) / THE CIT(A), 4. ' / CIT M/S DEWDROP ENCLAVE PVT. LTD.& M/S TORRENT MERCHANDI SE PVT. LTD. MA NOS. 216&222/KOL/2018 (ARISING OUT OF I.T.A. NOS. 2135 &299/KOL/2017) ASSESSMENT YEARS:2012-13 & 2008-09 P PP PA AA AG GG GE EE E | || | 3 33 3 TRUE COPY BY ORDER ASSISTANT REGISTRAR, I.T.A.T, KOLKATA BENCHES, KOLKATA . 5. #$% &&'( , '( , / DR, ITAT, KOLKATA 6. %)*+ / GUARD FILE. !# &