M/s. Kirpal Exports, Ludhiana V. ACIT, Circle - 53, Kolkata, Kolkata

MA 23/KOL/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9050 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-08-2012
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: 2003-2004
• Appeal Filed On: 01-03-2012
• Court: TRIBUNAL
• Keywords: Principle of natural justice; Bonafide mistake

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KOL KATA () BEFORE , /AND , . ! . , '# ) [BEFORE SHRI MAHAVIR SINGH, JM & SHRI C. D. RAO, AM ] $$ '% $$ '% $$ '% $$ '% & & & & /M. A. NO. 23/KOL/2012 & & & & /IN I.T.A NO. 2172/KOL/2009 %' () %' () %' () %' ()/ // / ASSESSMENT YEAR: 2003-04 M/S. KIRPAL EXPORTS VS. ASSISTANT COMMISSIONER OF INCOME-TAX, (PAN: AACFK7853R) CIRCLE-53, KOLKATA. (' /APPLICANT ) (+,-./ RESPONDENT ) DATE OF HEARING: 03.08.2012 DATE OF PRONOUNCEMENT: 03.08.2012 ' / 0 ' /FOR THE APPLICANT: SHRI SOMNATH GHOSH +,-. / 0 ' /FOR THE RESPONDENT: SHRI A. K. PRAMANICK '1 / ORDER PER MAHAVIR SINGH, JM/ , : THROUGH THIS MISC. APPLICATION ASSESSEE HAS REQUIRE D THE BENCH TO RECALL THE TRIBUNALS ORDER DATED 24.10.2011 PASSED EX PARTE AS ASSESSEE HAD ENGAGED SRI RATHINDRA NATH BANDYOPADHYAY IN THIS MATTER AND THE PAPER BOOK WAS GIVEN TO HIM FOR FILING BEFORE HONBLE BENCH AND ACCORDINGLY, WAS UNDER BELIEF THAT ONLY T HE PAPER BOOKS WERE TO BE FILED AND THEN THE ADJOURNMENT SHALL BE GRANTED AUTOMATICALLY. HENCE, DUE TO THIS BONAFIDE MISTAKE HE DID NOT PUT UP AND APPLICATION FOR ADJOURNMENT BEFORE THE HONB LE BENCH. HE, THEREFORE, REQUESTED TO RECALL THE EX PARTE ORDER DATED 24.10.2011 AND FRES H OPPORTUNITY BE AFFORDED TO THE ASSESSEE IN THE INTEREST OF NATURAL JUSTICE AND EQUITY. SINCE LD. DR HAS NOT OBJECTED TO THIS PRAYER OF ASSESSEE, WE RECALL OUR EX PARTE ORDER DATED 24.10. 2011 AND DIRECT THE REGISTRY TO FIX THE APPEAL IN DUE COURSE. 2. IN THE RESULT, THE ASSESSEES MISC. APPLICATION STANDS ALLOWED. 3. ORDER IS PRONOUNCED IN THE OPEN COURT . SD/- SD/- . ! . , '# , (C. D. RAO) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER ( !# !# !# !#) )) ) DATED :3 RD AUGUST, 2012 23 %45 6 JD.(SR.P.S.) 2 MA NO. 23/K/20112 M/S. KIRPAL EXPORTS. A. Y 2003-04 '1 / +$ 7'$(8- COPY OF THE ORDER FORWARDED TO: 1 . ' /APPLICANT M/S. KIRPAL EXPORTS, 1-F, SHAHEED BHA GATSINGH NAGAR, PALSHWAL ROAD, LUDHIANA-141 001. 2 +,-. / RESPONDENT ACIT, CIRCLE-53, KOLKATA. . 3 . 1% ( )/ THE CIT(A) , KOLKATA 4. 1% /CIT, KOLKATAN 5 . ?@ +% / DR, KOLKATA BENCHES, KOLKATA ,$ +/ TRUE COPY, '1%A/ BY ORDER, 5 /ASSTT. REGISTRAR .