The West Bengal Power Development Corpn. Ltd., Kolkata V. ACIT, Circle - V, Kolkata, Kolkata

MA 39/KOL/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6666 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-07-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2006-2007
• Appeal Filed On: 13-05-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA () BEFORE , /AND , . . !' ) [BEFORE HONBLE SRI MAHAVIR SINGH, JM & HONBLE SHR I C. D. RAO, AM] ## !$ ## !$ ## !$ ## !$ % % % % /M. A. NOS. 39&40/KOL /201 1 11 1 % % % % /IN I.T.A NOS. 834&1639/KOL/2010 $' () $' () $' () $' ()/ // / ASSESSMENT YEARS: 2006-07 & 2007-08 THE WEST BENGAL POWER DEVELOPMENT VS. ASSTT. COMMI SSIONER OF INCOME-TAX, CORPN. LTD. CIRCLE-V, KOLKATA. (! /APPLICANT ) (+,-./ RESPONDENT ) ! / 0 ! / FOR THE APPLICANT: SHRI B. C. JAIN +,-. / 0 ! / FOR THE RESPONDENT: SHRI A. K. PRAMANICK !1 / ORDER PER MAHAVIR SINGH, JM/ , : THESE MISCELLANEOUS PETITIONS FILED BY THE ASSESSEE ARE DIRECTED AGAINST COMMON ORDER PASSED BY TRIBUNAL DATED 07.03.2011 IN ITA NO S.834 & 1639/K/2010 FOR ASSESSMENT YEARS 2006-07 & 2007-08. 2. AT THE TIME OF HEARING I T WAS SUBMITTED BY THE ASSESSEE IN HIS MISC. APPLIC ATION U/S. 254(2) THAT APPEALS WERE DISPOSED OF EX PARTE, AS O N THE DATE OF HEARING NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE, SINCE THERE WAS AN UNINTENTIONAL FAILURE ON THE PART OF SR. MANAGER (F&A), DUE TO WHICH A.R APPOINTED BY AS SESSEE COULD NOT APPEAR BEFORE BENCH AND/OR FAILED TO SEEK ADJOURNMENT FROM BENCH. TO THAT EFFECT, IT HAS ALSO FILED AN AFFIDAVIT. HENCE, THE APPLICANT PRAYED BEFORE BENCH TO RECALL THE EX PARTE ORDER DATED 07.03.2011 AND GIVE IT AN OPPORTUNITY OF BEING HEAR D TO REPRESENT ITS CASE. 3. LD. DEPARTMENTAL REPRESENTATIVE, HOWEVER, OPPOSE D THE PRAYER OF ASSESSEE FOR RECALLING OF EX PARTE ORDER. 4. WE HAVE CAREFULLY HEARD BOTH PARTIES AND PERUSED MATERIAL AVAILABLE ON RECORD. IN THE ABSENCE OF ANY CONTRARY MATERIAL BROUGHT ON REC ORD BY THE REVENUE AND CONSIDERING FACTS AND CIRCUMSTANCES OF THE CASE AND ALSO THE AF FIDAVIT, WE ARE OF THE VIEW THAT THERE 2 MA NO. 50&51/K/2010 M/S.BISWAS AGRO LTD. ASSESSMENT YEAR 2004-05 & 2005-06 WAS SUFFICIENT CAUSE FOR NON-APPEARANCE OF THE APPL ICANT ON APPOINTED DATE OF HEARING AND ACCORDINGLY, THE EX PARTE ORDER DATED 07.03.201 1 PASSED BY TRIBUNAL IS HEREBY RECALLED. THE MISC. PETITIONS FILED BY ASSESSEE AR E, THEREFORE, ALLOWED. REGISTRY IS DIRECTED TO FIX THESE APPEALS ON 19.10.2011. BOTH PARTIES WERE INFORMED ACCORDINGLY AT THE TIME OF HEARING. 3. IN THE RESULT, THE ASSESSEES MISC. PETITIONS ST AND ALLOWED. 4. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- . . !' , (C. D. RAO) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER ( ' ' ' ') )) ) DATED 1 ST JULY, 2011 23 $45 6 JD.(SR.P.S.) !1 / +# 7!#(8- COPY OF THE ORDER FORWARDED TO: 1 . ! /APPLICANT THE WEST BENGAL POWER DEVELOPMENT COR PN. LTD., BIDYUT UNNAYAN BHAWAN, PLOT-3/C, LA BLOCK, SE C.III, SALT LAKE, KOLKATA-700 098. 2 +,-. / RESPONDENT, ACIT, CIRCLE-V, KOLKATA 3 . 1$ ( )/ THE CIT(A), KOLKATA 4. 1$ / CIT, KOLKATA 5 . >? +$ / DR, KOLKATA BENCHES, KOLKATA ,# +/ TRUE COPY, !1$@/ BY ORDER, 5 /ASSTT. REGISTRAR .