Neelkamal Tradelink Pvt.Ltd., Kolkata V. CIT, Kolkata - III, Kolkata, Kolkata

MA 29/KOL/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3054 (ITAT-KOLKATA)
• Duration Of Justice: 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-05-2015
• Appeal Filed By: Assessee
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 21-04-2015
• Court: TRIBUNAL
• Department Lawyers: K L KANAK
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH B , KOLKATA [BEFORE HON BLE SRI MAHAVIR SINGH , J M & HON BLE SRI B.P.JAIN , A M ] M.A.NO.29/KOL/2015 A/O ITA NO. 1697 / KOL/201 3 ASSESSMENT YEAR : 2008 - 09 ( A PPELLANT ) (RESPONDE NT) NEELKAMAL TRADELINK PVT.LTD. - VERSUS - C.I.T., 2, KOLAKATA KOLKATA KOLKATA (PAN: AACCN 7978 F) FOR THE APPELLANT : SHRI SUBASH AGARWAL,ADVOCATE FOR THE RESPONDENT : SHRI K.L.KANAK , JCIT, SR.DR DATE OF HEA RING : 15.05.2015. DATE OF PRONOUNCEMENT : 15.05.2015. ORDER PER SHRI B.P.JAIN , AM THIS MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS AGAINST THE ORDER OF THIS TRIBUNAL IN ITA NO. 1697/KOL/2013 VIDE ORDER DATED 15.09.2014 FOR A.YR. 2008 - 09. 2. TH E AFORE SAID APPEAL WAS DISMISSED BY THIS TRIBUNAL ON THE GROUND THAT NOBODY HAD APPEARED ON THE DATE OF HEARING AND ALSO NO ADJOURNMENT PETITION WAS FILED. NOW THE ASSESSEE HAS FILED A MISCELLANEOUS PETITION URGING THAT THE ASSESSEE WAS NOT AWARE REGARDING THE DATE OF HEARING SINCE HE HAS NOT RECEIVED THE NOTICE OF HEARING SO NONE APPEARED ON THE DATE OF HEARING. 3. THE LD. DR WAS HEARD. UPON CAREFUL CONSIDERATION WE ARE OF THE OPINION THAT THERE WAS REASONABLE CAUSE FOR ASSESSEE S NON APPEARANCE ON THE D ATE OF HEARING. IN THESE CIRCUMSTANCES, WE DEEM IT APPROPRIATE TO RECALL THE AFORESAID ORDER OF THE TRIBUNAL. ACCORDINGLY THE REGISTRY IS DIRECTED TO FIX THIS CASE FOR HEARING IN THE NORMAL COURSE. M.A..NO.29/KOL/2015 IN ITA NO.1697/KOL/2013 NEELKAMAL TRADELINK PVT. LTD. A.YR.2006 - 07 2 4. IN THE RESULT THE MISCELLANEOUS APPLICATION FILED BY T HE ASSESSEE STANDS ALLOWED. ORDE R PRONOUNCE D IN THE OPEN COURT ON 15.05.2015. SD/ - SD/ - [ MAHAVIR SINGH ] [ B.P.JAIN ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATE: 15.05.2015. R.G.(.P.S.) COPY OF THE ORDER FORWARDED TO: 1 . NEELKAMAL TRADELINK (P)LTD., 7/A, BENTICK ST., 4 TH FLOOR, KOLKATA - 700001. 2 C.I.T. - II, KOLKATA. 3 . CIT - (A) - , KOLKATA 4 . DR, KOLKATA BENCHES, KOLKATA TRUE COPY, BY ORDER, ASST. REGISTRAR , ITAT, KOLKATA BENCHES