M/s. Deergold Commosale Pvt. Ltd., Kolkata V. ITO, Ward - 6(1), Kolkata

MA 229/KOL/2018

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 8170 (ITAT-KOLKATA)
• Duration Of Justice: 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-12-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2012-2013
• Appeal Filed On: 14-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

1 MA NO.229/KOL/2018 DEERGOLD COMMO SALE PVT. LTD., AY- 2012-13 , D , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: KOL KATA ( ) . . , . ' # $% % , '( ) [BEFORE SHRI A. T. VARKEY, JM & DR. A. L. SAINI, A M] M.A. NO.229/KOL/2018 IN I.T.A. NO. 55/KOL/2017 ASSESSMENT YEAR: 2012-13 M/S. DEERGOLD COMMOSALE PVT. LTD. (PAN: AADCD6311M) VS. INCOME-TAX OFFICER, WD-6(1), KOLKATA APPLICANT RESPONDENT DATE OF HEARING 28.12.2018 DATE OF PRONOUNCEMENT 28.12.2018 FOR THE APPLICANT SHRI K. M. ROY, FCA FOR THE RESPONDENT SHRI RADHESHYAM, CIT 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 17.04.2018 IN ITA NO. 55/KOL/2017 FOR AY 2012-13. 2. AT THE OUTSET ITSELF, WE NOTE THAT THIS IS AN EX PARTE ORDER PASSED BY THE TRIBUNAL IN THIS MATTER ON 17.04.2018. AT THE TIME OF HEARING, LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT ON THE DATE OF HEARING THE LD. AR OF THE ASSES SEE COULD NOT APPEAR BEFORE THE BENCH SINCE THE ASSESSEE HAD NOT BEEN SERVED ANY NOTICE O F. THEREFORE, HE PRAYED BEFORE THE BENCH TO RECALL THE TRIBUNALS ORDER PASSED EX PARTE ON 1 7.04.2018 FOR HEARING ON MERITS. SINCE THERE IS REASONABLE CAUSE FOR THE LD. AR OF THE ASS ESSEE NOT TO APPEAR BEFORE US ON THE DATE FIXED FOR HEARING, WE ARE INCLINED TO RECALL OUR OR DER PASSED ON 17.04.2018 DISMISSING THE APPEAL FOR NON APPEARANCE OF THE LD. AR OF THE ASSE SSEE. REGISTRY IS DIRECTED TO FIX THE APPEAL ON 15.01.2019. NO NOTICE IS REQUIRED TO BE SERVED AS THE ORDER IS PRONOUNCED IN OPEN COURT. 2 MA NO.229/KOL/2018 DEERGOLD COMMO SALE PVT. LTD., AY- 2012-13 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 : 28TH DECEMBER, 2018 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT M/S. DEERGOLD COMMOSALE PVT. LTD., 7 72, MARSHALL HOUSE, 25, STRAND ROAD, KOLKATA-700 001. 2 RESPONDENT ITO, WARD-6(1), KOLKATA. 3. 4. CIT(A)-2, KOLKATA. (SENT THROUGH E-MAIL) CIT- 2, KOLKATA. 5. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR