M/s. Girik Infra Projects Pvt. Ltd., , Kolkata V. ITO, Ward - 6(2), Kolkata , Kolkata

MA 24/KOL/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 4219 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2013-2014
• Appeal Filed On: 31-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ROBIN CHOUDHUR Y
• Assessee Lawyers: MIHIR BANDYOPADHYAY

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D, BENC H KOLKATA BEFORE SHRI S.S.GODARA, JM &DR. A.L.SAINI, AM M.A NO.24/KOL/2019 (A/O ./I.T.A. NO. 2309/KOL/2017) ( / ASSESSMENT YEAR: 2013-14) M/S GIRIK INFRA PROJECTS PVT. LTD. 157, N.S. ROAD (TOP FLOOR), KOLKATA-1 VS. ITO, WARD-6(2), KOLKATA ./ ./PAN/GIR NO.: AAECG 3215 E (ASSESSEE) .. (REVENUE) ASSESSEE BY : SHRI MIHIR BANDYOPADHYAY, AR RESPONDENT BY : SHRI ROBIN CHOUDHURY, ADDL. CIT SR. DR / DATE OF HEARING : 26/04/2019 /DATE OF PRONOUNCEMENT : 10/05/2019 / O R D E R PER DR. A. L. SAINI: BY WAY OF CAPTIONED APPLICATION, THE ASSESSEE HAS PRAYED THE BENCH TO RECALL THE ORDER OF THE TRIBUNAL DATED 14/11/201 8. 2. THE CASE OF THE ASSESSEE IN THIS MISCELLANEO US APPLICATION IS THAT ON THE DATE OF HEARING DATED 14/11/2018, THE ASSESSEE COULD NOT ATTEND THE HEARING BECAUSE HE DID NOT GET THE NOTICE FOR HEARING. THEREFORE, NEIT HER ASSESSEE NOR THE AUTHORIZED REPRESENTATIVE COULD ATTEND THE HEARING BEFORE THE TRIBUNAL. THE COUNSEL FOR THE ASSESSEE HAS REITERATED THE FACTS AS STATED IN THE MISCELLANEOUS APPLICATION. M/S GIRIK INFRA PROJECTS PVT. LTD. MA NO. 24/KOL/2019(ARISING OUT OF ITA NO.2309/KOL/20 17) ASSESSMENT YEAR:2013-14 P PP PA AA AG GG GE EE E | || | 2 22 2 3. WE HAVE PERUSED OUR LOG BOOK FOR HEARING DATED 1 7.05.2017 AND WE FIND THAT THE FACTS NARRATED IN THE SAID MISCELLANEOUS A PPLICATION ARE CORRECT. WE ARE OF THE VIEW THAT IT WOULD BE IN THE INTEREST OF JUSTIC E THAT THE ORDER OF THE TRIBUNAL DATED 14/11/2018 SHOULD BE RECALLED. 4. ACCORDINGLY, WE RECALL THE ORDER DATED 14/11/201 8 AND ALSO DIRECT THE REGISTRY TO FIX THE MATTER FOR HEARING ON 18/06/201 9. SINCE, THE DATE OF HEARING HAS PRONOUNCED IN THE OPEN COURT, HENCE, NO SEPARATE NO TICE FOR HEARING WOULD BE SENT. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON 10.0 5.2019 SD/- ( S.S.GODARA ) SD/- (A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /KOLKATA; / DATE: 10/05/2019 ( SB, SR.PS ) COPY OF THE ORDER FORWARDED TO: 1. M/S GIRIK INFRA PROJECTS PVT. LTD. 2. ITO, WARD-6(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 M/S GIRIK INFRA PROJECTS PVT. LTD. MA NO. 24/KOL/2019(ARISING OUT OF ITA NO.2309/KOL/20 17) ASSESSMENT YEAR:2013-14 P PP PA AA AG GG GE EE E | || | 3 33 3