M/s. Sri Ganeshka Investments Pvt. Ltd., , Kolkata V. ITO, Ward - 5(2), , Kolkata

MA 227/KOL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 4814 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-02-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 13-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ROBIN CHOWDHURY
• Assessee Lawyers: K.M. SANYAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B, BENC H KOLKATA BEFORE SHRI ABY.T. VARKEY, JM &DR. A.L.SAINI, AM M.A. NO.227 /KOL/2018 ./ITA NO.1574 /KOL/2017 ( / ASSESSMENT YEARS: 2007-08) M/S SHRI GANESHA INVESTMENTS PVT. LTD. NICCO HOUSE, 4 TH FLOOR, 7, CHURCH LANE, KOLKATA-1. VS. ITO, WARD-5(2), KOLKATA ./ ./PAN/GIR NO.: AADCS 8044 G (ASSESSEE) .. (REVENUE) ASSESSEE BY : SHRI K.M. SANYAL, ADVOCATE RESPONDENT BY : SHRI ROBIN CHOWDHURY, ADDL. CIT SR. DR / DATE OF HEARING : 01/02/2019 /DATE OF PRONOUNCEMENT : 15/02/2019 / O R D E R PER DR. A. L. SAINI: THIS IS A MISCELLANEOUS APPLICATION FILED BY THE A SSESSEE TO RECALL THE ORDER PASSED BY THE TRIBUNAL DATED 03.10.2018. 2. THE CASE OF THE ASSESSEE IN THIS MISCELLANEOU S APPLICATION IS THAT THE NOTICE OF HEARING WAS NOT SERVED ON THE ASSESSEE THEREFORE HE COULD NOT ATTEND THE HEARING BEFORE THE TRIBUNAL DATED 03.10.2018. THEREFORE, TH E COUNSEL FOR THE ASSESSEE PRAYED THE BENCH TO RECALL THE ORDER. 3. AFTER HEARING THE LD. DR FOR THE REVENUE WE NOTE THAT THE ASSESSEE HAS SUBMITTED AN AFFIDAVIT AND EXPLAINED THE REASONS OF NOT ATTEN DING THE HEARING OF THE TRIBUNAL ON 03.10.2018, AS THE NOTICE OF HEARING WAS NOT SER VED ON THE ASSESSEE. WE NOTE THAT IT IS A REASONABLE CAUSE TO RECALL THE ORDER O F THE TRIBUNAL, HENCE IN THE INTEREST M/S SHRI GANESHA INVESTMENTS PVT. LTD. MA NO. 227/KOL/2018 (ARISING OUT OF I.T.A. NO. 1574/KOL/2017) ASSESSMENT YEAR:2007-08 P PP PA AA AG GG GE EE E | || | 2 22 2 OF JUSTICE AND FAIR PLAY WE RECALL THE ORDER OF THI S TRIBUNAL DATED 03.10.2018. WE DIRECT THE REGISTRY TO FIX THE APPEAL FOR HEARING ON 27.03.2019, THE DATE OF HEARING HAS BEEN ANNOUNCED IN THE OPEN COURT THEREFORE NO S EPARATE NOTICE WOULD BE SENT TO THE PARTIES. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 15.02.201 9. SD/- ( A.T. VARKEY ) SD/- (A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /KOLKATA; / DATE: 15/02/2019 ( SB, SR.PS ) COPY OF THE ORDER FORWARDED TO: 1. M/S SHRI GANESHA INVESTMENTS PVT. LTD. 2. ITO, WARD-5(2), KOLKATA 3. C.I.T(A)- 4. C.I.T.- KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. 6. GUARD FILE. TRUE COPY BY ORDER ASSIST ANT REGISTRAR ITAT, KOLKA TA BENCHES