Oberoi Holdings Pvt. Ltd., Kolkata V. DCIT, Circle-6, Kolkata, Kolkata

MA 36/KOL/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 9372 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2007-2008
• Appeal Filed On: 20-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANKAR HALDER
• Assessee Lawyers: A K GUPTA
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D, BENC H KOLKATA BEFORE SHRI S.S.VISWANETHRA RAVI, JM &DR. A.L.SAINI , AM M.A. NO.36/KOL/2019 (ARISING OUT OF ./ITA NO.1686 /KOL/2017 ( / ASSESSMENT YEARS: 2007-08) OBEROI HOLDINGS PVT. LTD. 4, MANGOE LANE, 6 TH FLOOR, KOLKATA- 700001. VS. DCIT, CIRCLE-6, KOLKATA ./ ./PAN/GIR NO.: AAACO 3378 G (ASSESSEE) .. (REVENUE) ASSESSEE BY : SHRI A.K. GUPTA, FCA RESPONDENT BY : SHRI SANKAR HALDER, JCIT SR. DR / DATE OF HEARING : 29/03/2019 /DATE OF PRONOUNCEMENT : 03/04/2019 / O R D E R PER DR. A. L. SAINI: THIS IS A MISCELLANEOUS APPLICATION FILED BY THE A SSESSEE PRAYING TO RECALL THE ORDER OF THE TRIBUNAL DATED 13/12/2018. 2. THE CASE OF THE ASSESSEE IN THIS MISCELLANEOUS A PPLICATION IS THAT THE ASSESSEE COULD NOT RECEIVE THE NOTICE OF HEARING THEREFORE H E COULD NOT ATTEND THE HEARING BEFORE THE TRIBUNAL. 3. AT THE OUTSET ITSELF, THE LD. COUNSEL FOR THE AS SESSEE SUBMITTED AN AFFIDAVIT BEFORE US. THE RELEVANT PORTION IS GIVEN BELOW FOR READY R EFERENCE: NO NOTICE FIXING THE DATE OF HEARING OF THE AFORES AID APPEAL ON 13 TH DECEMBER, 2018 WAS EVER RECEIVED BY THE APPELLANT AT ITS REGI STERED ADDRESS. ACCORDINGLY, NOBODY ON BEHALF OF THE APPELLANT APPE ARED BEFORE THIS HONBLE TRIBUNAL ON 13 TH DECEMBER, 2018 AND ALSO COULD NOT FILE ANY APPLICA TION FOR OBEROI HOLDINGS PVT. LTD. MA NO. 36/KOL/2019 (ARISING OUT OF I.T.A. NO. 1686/KOL/2017) ASSESSMENT YEAR:2007-08 P PP PA AA AG GG GE EE E | || | 2 22 2 ADJOURNMENT AS THE APPELLANT WAS NOT AWARE THAT TH E APPEAL HAS BEEN FIXED FOR HEARING ON 13 TH DECEMBER, 2018. 3. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE M ATERIAL AVAILABLE ON RECORD. WE ARE OF THE VIEW THAT SINCE THE ASSESSEE HAS NOT RECEIVED THE NOTICE FOR HEARING THEREFORE HE COULD NOT ATTEND THE HEARING BEFORE TH IS TRIBUNAL. WE NOTE THAT IT IS A REASONABLE CAUSE TO RECALL THIS ORDER AND HENCE IN THE INTEREST OF JUSTICE AND FAIR PLAY WE RECALL THE ORDER OF THE TRIBUNAL DATED 13/1 2/2018 AND THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING ON 30/04/201 9. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 03.04.2019 . SD/- ( S.S.VISWANETHRA RAVI ) SD/- (A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /KOLKATA; / DATE: 03/04/2019 ( SB, SR.PS ) COPY OF THE ORDER FORWARDED TO: 1. OBEROI HOLDINGS PVT. LTD. 2. DCIT, CIRCLE-6, KOLKATA 3. C.I.T(A)- 4. C.I.T.- KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. 6. GUARD FILE. TRUE COPY BY ORDER ASSIST ANT REGISTRAR ITAT, KOLKA TA BENCHES