Nilu Construction Private Limited , Kolkata V. ITO, Ward - 11(3), Kolkata , Kolkata

MA 234/KOL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 2739 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-03-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 03-12-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DHRUBAJYOTI ROY
• Keywords: Reasonable cause
• Section: 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B, BENC H KOLKATA BEFORE SHRI A. T. VARKEY, JM &DR. A.L. SAINI, AM MA NO.234/KOL/2019 (ARISING OUT OF . / ITA NO. 1619/KOL/2018) ( / ASSESSMENT YEAR:2012-13) NILU CONSTRUCTION PVT. LTD. 11/1C/1, EAST TOPSIA ROAD, KOLKATA-46 VS. ITO, WARD-11(3), KOLKATA ./ ./PAN/GIR NO.: AACCN 9790 K (APPELLANT) .. (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI DHRUBAJYOTI ROY, JCIT, SR DR / DATE OF HEARING : 17/01/2020 /DATE OF PRONOUNCEMENT : 16/03/2020 / O R D E R DR. A.L. SAINI, AM: BY WAY OF THIS MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE. THE ASSESSEE SEEKS TO RECALL THE ORDER OF TRIBUNAL DATE D 25.02.2019. 2. THE CASE OF THE ASSESSEE IN THIS MISCELLANEOUS A PPLICATION IS THAT THE TRIBUNAL HAS DISMISSED THE ASSESSEES APPEAL FOR NON PROSECU TION. THE ASSESSEE DID NOT RECEIVE THE NOTICE OF HEARING THEREFORE HE COULD NO T ATTEND THE HEARING BEFORE THIS TRIBUNAL, THEREFORE, ASSESSEE PRAYED THE BENCH THAT THAT THE ORDER MAY BE RECALLED. ON THE OTHER HAND, THE LD. D.R. DID NOT HAVE ANY OB JECTION IF THE MA IS RECALLED. 3. WE HAVE HEARD LD. D.R. FOR THE REVENUE AND PERUS ED THE MATERIAL AVAILABLE ON RECORD. WE NOTE THAT SINCE THE ASSESSEE DID NOT REC EIVE THE NOTICE OF HEARING THEREFORE, HE COULD NOT APPEAR BEFORE THIS TRIBUNAL ON THE DATE OF HEARING AND WE NILU CONSTRUCTION PVT. LTD. MA NO.234/KOL/2019 (ARISING OUT OF ITA NO. 1619/KOL/2018) ASSESSMENT YEAR:2012-13 P PP PA AA AG GG GE EE E | || | 2 22 2 NOTE THAT THIS IS A REASONABLE CAUSE TO ALLOW THIS MISCELLANEOUS APPLICATION THEREFORE WE RECALL OUR ORDER DATED 25.02.2019. THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING IN DUE COURSE. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED . ORDER PRONOUNCED IN THE COURT ON 16.03 .2020 SD/- ( A.T. VARKEY ) SD/- (A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /KOLKATA; / DATE: 16/03/2020 ( SB, SR.PS ) COPY OF THE ORDER FORWARDED TO: 1. NILU CONSTRUCTION PVT. LTD. 2. ITO, WARD-11(3), 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