M/s. ESCEE Infrastructure Ltd., , Kolkata V. DCIT, Circle - 5, Kolkata , Kolkata

MA 25/KOL/2019

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 0015 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 07-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANKAR HALDER

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B, BENC H KOLKATA BEFORE SHRI A.T. VARKEY, JM &DR. A.L.SAINI, AM M.A. NO.25/KOL/2019 (ARISING OUT OF ./ITA NO.2429 /KOL/2017 ( / ASSESSMENT YEARS: 2011-12) M/S ESCEE INFRASTRUCTURE PVT. LTD. GD-1, GILLANDER HOUSE, 8, N.S.ROAD, KOLKATA-700001. VS. DCIT, CIRCLE-5, KOLKATA ./ ./PAN/GIR NO.: AABCV 0598 E (ASSESSEE) .. (REVENUE) ASSESSEE BY : SHRI SUNIL KUMAR, AR RESPONDENT BY : SHRI SANKAR HALDER, JCIT SR. DR / DATE OF HEARING : 01/03/2019 /DATE OF PRONOUNCEMENT : 15/03/2019 / O R D E R PER DR. A. L. SAINI: THIS IS A MISCELLANEOUS APPLICATION FILED BY THE A SSESSEE PRAYING TO RECALL THE ORDER OF THE TRIBUNAL DATED 10/12/2018. 2. THE CASE OF THE ASSESSEE IN THIS MISCELLANEOUS A PPLICATION IS THAT THE ASSESSEE COULD NOT RECEIVE THE NOTICE OF HEARING THEREFORE H E COULD NOT ATTEND THE HEARING BEFORE THE TRIBUNAL. 3. WE HAVE HEARD BOTH THE PARTIES. WE ARE OF THE V IEW THAT SINCE THE ASSESSEE HAS NOT RECEIVED THE NOTICE FOR HEARING THEREFORE HE CO ULD NOT ATTEND THE HEARING BEFORE M/S ESCEE INFRASTRUCTURE PVT. LTD. MA NO. 25/KOL/2019 (ARISING OUT OF I.T.A. NO. 2429/KOL/2017) ASSESSMENT YEAR:2011-12 P PP PA AA AG GG GE EE E | || | 2 22 2 THIS TRIBUNAL. WE NOTE THAT IT IS A REASONABLE CA USE TO RECALL THIS ORDER AND HENCE IN THE INTEREST OF JUSTICE AND FAIR PLAY WE RECALL THE ORDER OF THE TRIBUNAL DATED 10/12/2018 AND THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING ON 02/04/2019. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 15.03.201 9. SD/- ( A.T. VARKEY ) SD/- (A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /KOLKATA; / DATE: 15/03/2019 ( SB, SR.PS ) COPY OF THE ORDER FORWARDED TO: 1. M/S ESCEE INFRASTRUCTURE PVT. LTD. 2. DCIT, CIRCLE-5, 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