Talwar Brothers Pvt. Ltd., Kolkata V. ITO, Ward-9(1), Kolkata, Kolkata

MA 30/KOL/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 4051 (ITAT-KOLKATA)
• Duration Of Justice: 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 12-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

1 MA NO.30/KOL/2019 TALWAR BROTHERS PVT. LTD., AY- 2010-11 , C , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA ( ) . . , . ' # $% % , '( ) [BEFORE SHRI A. T. VARKEY, JM & DR. A. L. SAINI, A M] M.A. NO.30/KOL/2019 IN I.T.A. NO. 2260/KOL/2014 ASSESSMENT YEAR: 2010-11 TALWAR BROTHERS PVT. LTD. (PAN: AABCT1261C) VS. INCOME-TAX OFFICER, WD-9(1), KOLKATA APPLICANT RESPONDENT DATE OF HEARING 08.03.2019 DATE OF PRONOUNCEMENT 08.03.2019 FOR THE APPLICANT SHRI ANIL DUGAR, FCA FOR THE RESPONDENT SHRI C. J. SINGH, 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 30.11.2018 IN ITA NO. 2260/KOL/2014 FOR AY 2010-11. 2. AT THE OUTSET ITSELF, WE NOTE THAT THIS IS AN EX PARTE ORDER PASSED BY THE TRIBUNAL IN THIS MATTER ON 30.11.2018. AT THE TIME OF HEARING, LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT ON THE DATE OF HEARING ON 28.11.2018 THE LD. A R OF THE ASSESSEE COULD NOT APPEAR BEFORE THE BENCH DUE TO HEAVY TRAFFIC ON HIS WAY TO THIS TRIBUNAL. THEREFORE, HE PRAYED BEFORE THE BENCH TO RECALL THE TRIBUNALS ORDER PAS SED EX PARTE ON 30.11.2018 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 INC LINED TO RECALL OUR ORDER PASSED ON 30.11.2018 DISMISSING THE APPEAL FOR NON APPEARANCE OF THE LD. AR OF THE ASSESSEE. WE 2 MA NO.30/KOL/2019 TALWAR BROTHERS PVT. LTD., AY- 2010-11 ORDER ACCORDINGLY. REGISTRY IS DIRECTED TO FIX THE APPEAL ON 19.04.2019. NO NOTICE IS REQUIRED TO BE SERVED ON EITHER OF THE PARTIES AS T HE DATE OF HEARING IS PRONOUNCED IN THE OPEN COURT. 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 : 08 MARCH, 2019 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT M/S. TALWAR BROTHERS PVT. LTD., EN-4 2, SALT LAKE, SECTOR-5, KOLKATA-700 091. 2 RESPONDENT ITO, WARD-9(1), KOLKATA. 3. 4. CIT(A)-VIII, KOLKATA. (SENT THROUGH E-MAIL) CIT- 3 , KOLKATA. 5. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR