M/s S. Vijayarajan & Co., Chennai V. The ITO, Port Blair, Port Blair

MA 22/KOL/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 6472 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2006-2007
• Appeal Filed On: 29-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

1 MA NO. 22/KOL/2019 M/S. S. VIJAYARAJAN & CO., AY- 2006-07 , C , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA ( ) . . , . ' # $% % , '( ) [BEFORE SHRI A. T. VARKEY, JM & DR. A. L. SAINI, A M] MA NO. 22/KOL/2019 IN I.T.A. NO. 612/KOL/2015 ASSESSMENT YEAR: 2006-07 M/S. S. VIJAYARAJAN & CO. (PAN: ABQFS7954Q) VS. INCOME-TAX OFFICER, PORT BLAIR. APPLICANT RESPONDENT DATE OF HEARING 03.05.2019 DATE OF PRONOUNCEMENT 03.05.2019 FOR THE APPLICANT SHRI AMIT SARAF, FCA FOR THE RESPONDENT SHRI C. J. SINGH, JCIT, SR. DR ORDER PER SHRI A.T.VARKEY, JM THIS MISC. APPLICATION HAS BEEN FILED BY THE ASSESS EE AGAINST THE EX PARTE ORDER PASSED BY THE TRIBUNAL DATED 28.11.2018 IN ITA NO. 612/KOL/2015 FOR AY 2006-07. 2. AT THE OUTSET ITSELF, WE NOTE THAT THIS IS AN EX PARTE ORDER PASSED BY THE TRIBUNAL IN THIS MATTER ON 28.11.2018. AT THE TIME OF HEARING, LD. AR FOR THE ASSESSEE SUBMITTED THAT ON THE DATE OF HEARING THE LD. AR OF THE ASSESSEE C OULD NOT APPEAR BEFORE THE BENCH SINCE THE ASSESSEE HAD NOT BEEN SERVED ANY NOTICE OF HEAR ING. THEREFORE, HE PRAYED BEFORE THE BENCH TO RECALL THE TRIBUNALS ORDER PASSED EX PART E ON 28.11.2018 FOR HEARING ON MERITS. SINCE THERE IS REASONABLE CAUSE FOR THE LD. AR OF T HE ASSESSEE NOT TO APPEAR BEFORE US ON THE DATE FIXED FOR HEARING, WE ARE INCLINED TO RECA LL OUR ORDER PASSED ON 28.11.2018 DISMISSING THE APPEAL FOR NON APPEARANCE OF THE LD. AR OF THE ASSESSEE. REGISTRY IS 2 MA NO. 22/KOL/2019 M/S. S. VIJAYARAJAN & CO., AY- 2006-07 DIRECTED TO FIX THE APPEAL ON 04.06.2019. NO NOTIC E IS REQUIRED TO BE SERVED AS THE DATE OF HEARING IS PRONOUNCED IN THE OPEN COURT. 3. IN THE RESULT, MISC. APPLICATION OF ASSESSEE IS ALLOWED. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- (DR. A. L. SAINI) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 3 RD MAY, 2019 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT M/S. S. VIJAYARAJAN & CO., ABERDEEN BAZAAR, PORT BLAIR- 744101. 2 RESPONDENT ITO, PORT BLAIR 3. 4. CIT(A)-1, KOLKATA (SENT THROUGH E-MAIL) CIT- , KOLKATA. 5. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR