M/s. Solvent Real Estate Private Limited , Kolkata V. ITO, Ward - 10(2), Kolkata , Kolkata

MA 34/KOL/2023

AI Insights

The case involves M/s Solvent Real Estate Pvt. Ltd, the appellant, who filed a miscellaneous application seeking the recall of an ex parte order passed in their appeal against the Income Tax Officer, Ward-10(2), Kolkata. The ex parte order was a result of the appellant's non-appearance due to not receiving the hearing notice, as the company had been amalgamated and was no longer in existence under the name mentioned in the order. The Tribunal considered the circumstances of the non-receipt of notice and the amalgamation of the company, leading to the decision to recall the ex parte order and consolidate the hearings of both the appellant's and the revenue's appeals.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 128218 (ITAT-KOLKATA)
• Duration Of Justice: 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-07-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 22-06-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 08-06-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीलȣय अͬधकरण, कोलकाता पीठ ‘ए’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA Įी संजय गग[, ÛयाǓयक सदèय एवं Įी मनीष बोरड, लेखा सदèय के सम¢ Before Shri Sanjay Garg, Judicial Member and Dr. Manish Borad, Accountant Member M.A No.34/Kol/2023 (Arising out of ITA No.879/Kol/2018) Assessment year: 2011-12 M/s Solvent Real Estate Pvt. Ltd.......................................................Appellant 6&6/3, Sashi Shekhar Bose Road, Kolkata-700025. [PAN: AAMCS8286R] vs. ITO, Ward-10(2), Kolkata.............................................................Respondent Appearances by: Shri K. M. Roy, AR, appeared on behalf of the appellant. Shri Subhendu Datta, CIT-DR, appeared on behalf of the Respondent. Date of concluding the hearing : June 23, 2023 Date of pronouncing the order : July 05, 2023 आदेश / ORDER संजय गग[, ÛयाǓयक सदèय ɮवारा / Per Sanjay Garg, Judicial Member: The present miscellaneous application has been moved by the assessee applicant for recalling of the ex parte order passed in ITA No.879/Kol/2018 dated 14.02.2022 preferred by the revenue. 2. It has been pleaded that the notices of hearing sent by this Tribunal were not received by the assessee for want of proper address. That there was no intentional absence from hearing. That the assessee company was no longer existent in its name as mentioned in the title of the order, rather, it stood amalgamated and the succeeding company is named as ‘Elite Realcon Pvt. Ltd’. It has been further pleaded that even the appeal of the assessee company is also pending before this Tribunal. M.A No.34/Kol/2023 Assessment year: 2011-12 M/s Solvent Real Estate Pvt. Ltd 2 It has further pleaded that even otherwise the appeal of the assessee and that the Revenue should be decided together. That since the assessee did not receive notice regarding the hearing of revenue’s appeal, therefore the assessee could not present itself resulting into the ex parte order dated 14.02.2022. 3. Considering the above submissions and after hearing the ld. DR, we are of the view that in this case the absence of the assessee on the date of hearing was not intentional, rather, due to circumstances as explained above. In view of this, the ex parte order dated 14.02.2022 is hereby recalled. The registry is directed to re-register/restore the appeal of the revenue in ITA No.879/Kol/2018 and put it for fresh hearing along with assessee’s appeal on the date as already fixed in the assessee’s appeal. A copy of this order be placed on the main file also. 2. In the result, the miscellaneous application of the assessee/applicant stands allowed. Kolkata, the 5 th July, 2023. Sd/- Sd/- [डॉÈटर मनीष बोरड /Dr. Manish Borad] [संजय गग[ /Sanjay Garg] लेखा सदèय /Accountant Member ÛयाǓयक सदèय /Judicial Member Dated: 05.07.2023. RS Copy of the order forwarded to: 1. M/s Solvent Real Estate Pvt. Ltd 2. ITO, Ward-10(2), Kolkata 3. CIT(A)- 4. CIT- , 5. CIT(DR), M.A No.34/Kol/2023 Assessment year: 2011-12 M/s Solvent Real Estate Pvt. Ltd 3 //True copy// By order Assistant Registrar, Kolkata Benches