M/s Mac Alloys Private Limited, Kolkata V. ITO Wd.-3(4) Kol., Kolkata

MA 30/KOL/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 6008 (ITAT-KOLKATA)
• Duration Of Justice: 10 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-12-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 23-06-2017
• Assessment Year: 2007-2008
• Appeal Filed On: 13-02-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAURAV KUMAR ADD L CIT LD

Judgement Text

INCOME TAX APPELLATE TRIBUNAL D BENCH : KOLKATA BEFORE SHRI M. BALAGANESH, AM & SHRI S.S.VISWAN ETHRA RAVI, JM M.A. NO. 30/KO L/2017 [IN I.T A NO. 940/KOL/2016 A.Y 2007-08] M/S. MAC ALLOYS P.LTD VS. A.C.I.T/I.T.O, WARD 3(4 ) PAN: AADCM9376R KOLKATA [ APPLICANT ] [ RESPONDENT ] APPLICANT BY : NONE APPEARED RESPONDENT BY : SHRI SAURAV KUMAR, ADD L.CIT, LD.SR.DR DATE OF HEARING : 17-11-2017 DATE OF PRONOUNCEMENT : 13-12-2017 ORDER SHRI S.S.VISWANETHRA RAVI, JM BY VIRTUE OF THIS MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE U/S. 254(2) OF THE ACT, THE ASSESSEE INTENDS TO RECALL T HE IMPUGNED EX PARTE ORDER DT. 17-11-2016 PASSED BY THIS TRIBUNAL. 2. BY WAY OF THIS MISC. APPLICATION THE ASSESSEE ST ATED THAT VIDE ORDER DT. 17-11-2016 THE TRIBUNAL, KOLKATA DISMISSED THE APPEAL OF THE ASSESSEE FOR NON PROSECUTION. THE LD. AR OF THE ASSESSEE FUR THER SUBMITTED THAT NOTICE INTIMATING THE DATE OF HEARING ON 17-11-2016 WAS NOT RECEIVED. THE ASSESSEE WAS NOT IN THE KNOWLEDGE OF DATE OF HE ARING ON 17-11-2016. THEREFORE, ON THE SAID DATE OF HEARING 17-11-2016 T HE ASSESSEE WAS ABSENT AND THE TRIBUNAL PASSED SAID EX PARTE ORDER. THE ASSESSEE WAS UNAWARE OF THE DATE OF HEARING, WHICH RESULTED IN N ON PROSECUTION AND NON-ATTENDANCE BY THE ASSESSEE. SUCH NON-ATTENDANCE IS NEITHER WILLFUL NOR INTENTIONAL. IN VIEW OF ABOVE, HE PRAYED TO REC ALL THE SAID ORDER DT. 17- 11-2016 BY ALLOWING THIS MISC. APPLICATION FILED B Y THE ASSESSEE. 3. ON THE OTHER HAND, THE LD.DR RELIED ON THE SAID ORDER DT. 17-11- 2016 OF THE TRIBUNAL. HE OPPOSED TO THE SUBMISSION OF THE LD.AR IN ALLOWING THIS MISC. APPLICATION. M.A NO. 30/KOL/2017 2 4. HEARD RIVAL SUBMISSIONS AND PERUSED THE RECORD. ON PERUSAL OF RECORDS AND CONSIDERING THE SUBMISSION OF ASSESSEE, WE FIND THAT THERE WAS SUFFICIENT REASON OF ASSESSEE IN NOT APPEARING BEFORE THE TRIBUNAL ON THE SAID DATE OF HEARING 17-11-2016. THEREFORE, IN VIEW OF SUBMISSIONS OF ASSESSEE, WE RECALL THE ORDER DT. 17-11-2016 BY ALLOWING THIS MISC. APPLICATION FILED BY THE ASSESSEE. THE REGISTRY IS DIRECTED TO FIX THE CASE AFRESH BY ISSUING NOTICES TO THE RESPECTIVE PARTIES . 5. IN THE RESULT, THE MISC. APPLICATION FILED BY T HE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 13-12-2017 SD/- SD/- M. BALAGANESH S.S.VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 13-12-2017 COPY OF THE ORDER FORWARDED TO: 1 . APPLICANT/ASSESSEE : M/S. MAC ALLOYS LIMITED, PARK CENTER, 24 PARK STREET, 2 ND FLOOR, KOLKATA-16. 2 RESPONDENT/DEPARTMENT : THE ACIT/ INCOME TAX OFFICE R, WARD 3(4), P-7, CHOWRINGHEE SQUARE, KOLKATA-69. 3 . CIT, 4 . CIT(A), 5 . DR, KOLKATA BENCHES, KOLKATA **PP/SPS TRUE COPY BY ORDER, SR.PS, H.O.O, ITAT,KOL