Sicpa India Pvt. Ltd., Kolkata V. ACIT, Range - 8, KOLKATA, Kolkata

MA 37/KOL/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6450 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-04-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2009-2010
• Appeal Filed On: 08-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAURABH KUMAR ADD L
• Assessee Lawyers: PRASHANT KHANDELWAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : KOLKATA [BEFORE HONBLE SHRI M.BALAGANESH, AM & SHRI S.S .VISWANETHRA RAVI, JM ] M.A. NO. 37/KOL/2018 (A/O I.T.A NO. 704/KOL/2015) ASSESSMENT YEAR: 2009-10 SICPA INDIA PVT. LTD. -VS.- ACIT, RANGE-8, KOLKATA [PAN : AADCS 6121 L ] (APPELLANT) (RESPONDENT) FOR THE APPELLANT : SHRI PRASHANT KHAN DELWAL, FCA FOR THE RESPONDENT : SHRI SAURABH KUMAR, ADD L. CIT(DR) DATE OF HEARING : 13.04.2018 DATE OF PRONOUNCEMENT : 13.04.2018 ORDER PER M.BALAGANESH, AM 1. BY VIRTUE OF THIS MISCELLANEOUS APPLICATION THE ASSESSEE SEEKS TO RECALL THE EX PARTE ORDER PASSED BY THIS TRIBUNAL IN I.T.A. NO. 7 04/KOL/2015 DATED 02.01.2018 DISMISSING THE APPEAL OF THE ASSESSEE FOR NON-PROSE CUTION. THE ASSESSEE HAD MENTIONED IN ITS MISCELLANEOUS APPLICATION THAT TH E REGISTERED OFFICE OF THE ASSESSEE HAS BEEN SHIFTED FROM KOLKATA TO NEW DELHI AND THAT THE ORDER U/S 127 OF THE INCOME TAX ACT, 1961 HAD ALREADY BEEN PASSED BY JURISDICTI ONAL COMMISSIONER OF INCOME TAX TRANSFERRING THE JURISDICTION OF THE CASE TO NE W DELHI HENCE, NOTICE OF HEARING WAS NOT RECEIVED BY THE ASSESSEE, IN THE HEARING C ONDUCTED ON 02.01.2018 AND ON EARLIER DATES. THE ASSESSEE ACCORDINGLY PLEADED FOR RECALLING THE ORDER. 2 MA NO. 37/KOL/2018 (A/O I.T.A NO. 704/KOL/2015) SICPA INDIA PVT. LTD. A.YR.2009-10 2 2. WE HAVE HEARD RIVAL SUBMISSION. WE FIND THAT THE FACT STATED BY THE ASSESSEE IN THE MISCELLANEOUS APPLICATION REMAIN UNCONTROVERT ED BY THE REVENUE BEFORE US AND IS ALSO SUPPORTED BY THE ADMINISTRATIVE ORDER PASSE D BY ITAT DELHI BENCHES SEEKING FOR TRANSFER OF APPEAL FOLDERS FROM KOLKATA TO NEW DELHI. HENCE, WE FIND LOT OF FORCE IN THE ARGUMENTS IN THE LD. AR THAT NOTICES W ERE NOT RECEIVED BY THE ASSESSEE FOR THE VARIOUS DATES OF HEARING. IN THESE CIRCUMST ANCES WE ARE INCLINED TO RECALL THE ORDER PASSED BY THIS TRIBUNAL AND HEARING OF THE CA SE IS DIRECTED TO BE FIXED ON 06.06.2018. BOTH THE PARTIES ARE INFORMED IN THE OP EN COURT AND NO FRESH NOTICES WOULD FOLLOW FOR THE SAME. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON 13.04.2018 SD/- SD/- [S.S. VISWANETHRA RAVI] [ M.BALAGANESH] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 13.04.2018 SB, SR. PS COPY OF THE ORDER FORWARDED TO: 1.SICPA INDIA PVT. LTD.,(FORMERLY KNOWN AS SICPA IN DIA LTD.), 9A, 2 ND FLOOR, 23A, NS ROAD, KOLKATA-700016. 2. ACIT, RANGE-8, KOLKATA 3.CIT(A)- 4. CIT- 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PRIVA TE SECRETARY HEAD OF OFFICE/ D.D.O., ITAT KOLKATA BENCHE S 3 MA NO. 37/KOL/2018 (A/O I.T.A NO. 704/KOL/2015) SICPA INDIA PVT. LTD. A.YR.2009-10 3