M/s. Hiteshwari Marketing Pvt. Ltd., , Kolkata V. ITO, Ward - 14(2), Kolkata , Kolkata

MA 28/KOL/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 6962 (ITAT-KOLKATA)
• Duration Of Justice: 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 11-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

1 MA NO.28/KOL/2019 M/S. HITESHWARI MARKETING PVT. LTD., AY- 2008-09 , B , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOL KATA ( ) . . , . ' # $% % , '( ) [BEFORE SHRI A. T. VARKEY, JM & DR. A. L. SAINI, A M] M.A. NO.28/KOL/2019 IN I.T.A. NO. 2458/KOL/2017 ASSESSMENT YEAR: 2008-09 M/S. HITESHWARI MARKETING PVT. LTD. (PAN: AAACH8254N) VS. INCOME-TAX OFFICER, WD-14(2), KOLKATA APPLICANT RESPONDENT DATE OF HEARING 01.03.2019 DATE OF PRONOUNCEMENT 01.03.2019 FOR THE APPLICANT SHRI MIRAJ D. SHAH, AR FOR THE RESPONDENT SHRI SANKAR HALDER, JCIT, SR. DR 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 11.12.2018 IN ITA NO. 2458/KOL/2017 FOR AY 2008-09. 2. AT THE OUTSET ITSELF, WE NOTE THAT THIS IS AN EX PARTE ORDER PASSED BY THE TRIBUNAL IN THIS MATTER ON 11.12.2018. 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 HEARING. THEREFORE, HE PRAYED BEFORE THE BENCH TO RECALL THE TRIBUNALS ORDER PASSED EX PARTE ON 11.12.2018 FOR HEARING ON MERITS. SINCE THERE IS REASONABLE CAUSE FOR THE LD . AR OF THE ASSESSEE NOT TO APPEAR BEFORE US ON THE DATE FIXED FOR HEARING, WE ARE INCLINED T O RECALL OUR ORDER PASSED ON 11.12.2018 2 MA NO.28/KOL/2019 M/S. HITESHWARI MARKETING PVT. LTD., AY- 2008-09 DISMISSING THE APPEAL FOR NON APPEARANCE OF THE LD. AR OF THE ASSESSEE. REGISTRY IS DIRECTED TO FIX THE APPEAL IN DUE COURSE. 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 JUDICIALMEMBER DATED : 01 MARCH, 2019 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT M/S. HITESHWARI MARKETING PVT. LTD., MANGALAM, R. NO. 301, DALHOUSIE, HEMANTA BASU SARANI, KOLKATA-700 001. . 2 RESPONDENT ITO, WARD-14(2), KOLKATA. 3. 4. CIT(A)-21, KOLKATA. (SENT THROUGH E-MAIL) CIT- , KOLKATA. 5. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, SR. PVT. SECRETARY