Mangalkamna commodeal Pvt. Ltd., Kolkata V. ITO, Ward-7(1), Kolkata, Kolkata

MA 39/KOL/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 9371 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2012-2013
• Appeal Filed On: 22-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANKAR HALDER
• Assessee Lawyers: MANISH TIWARI

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: KOLKATA BEFORE: SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER AND DR. A.L. SAINI, ACCOUNTANT MEMBER M.A. NO.39/KOL/2019 (A/O. I.T.A NO.1823/KOL/2017) (ASSESSMENT YEAR: 2012-13) MANGALKAMNA COMMONDEAL PVT. LTD. APPELLANT [PAN:AAGCM 8439 C] VS ITO, WARD-7(1), KOLKATA RESPONDENT FOR THE APPELLANT : SHRI MANISH TIWARI, FCA FOR THE RESPONDENT : SHRI SANKAR HALDER, JCIT, SR.DR DATE OF HEARING : 29.03.2019 DATE OF PRONOUNCEMENT : 03.04.2019 ORDER PER SHRI S.S. VISWANETHRA RAVI, JM: BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE INTENDS TO RECALL THE EX PARTE ORDER DATED 13.09.2018 PASSED BY THIS TRIBUNAL IN ITA NO.1823/KOL/2017 FOR ASSESSMENT YEAR 2012-13. 2. HEARD BOTH PARTIES AND PERUSED THE MATERIALS AVAILABLE ON RECORD. THE CONTENTION OF THE LD. AR IS THAT THE CONCERNED DIRECTOR OF THE APPELLANT COMPANY WHO IS LOOKING AFTER ACCOUNTS AND INCOME TAX RELATED MATTERS WAS NOT WELL AND COULD NOT ENGAGE ANY AUTHORIZED REPRESENTATIVE ON BEHALF OF THE ASSESSEE TO REPRESENT ITS CASE BEFORE THE ITAT. HE FURTHER SUBMITTED THAT THE NON-COMPLIANCE WAS NOT INTENTIONAL AND DUE TO THE REASONS FOR THE ILLNESS OF ONE OF THE DIRECTORS, THE APPEAL COULD NOT BE REPRESENTED BEFORE THIS TRIBUNAL. IN SUPPORT OF THE SUBMISSIONS, THE SAID DIRECTOR FILED AN AFFIDAVIT DATED 14.02.2019 SUPPORTING THE REASONS STATED IN THE MISCELLANEOUS APPLICATION AND PRAYED TO RECALL EX PARTE ORDER DATED 13.09.2018. THE LD. DR REPORTED NO OBJECTION IN RECALLING THE EX PARTE ORDER. M.A. NO.39/KOL/2019 MANGALKAMNA COMMONDEAL PVT. LTD. 2 3. HAVING CONSIDERED THE SUBMISSIONS OF LD. AR AND DR AND REASONS STATED IN THE MISCELLANEOUS APPLICATION, WE DEEM IT PROPER TO RECALL THE EX PARTE ORDER DATED 13.09.2018 PASSED IN ITA NO.1823/KOL/2017 AND RESTORE THE SAME TO THE FILE. THE REGISTRY IS DIRECTED TO FIX THE APPEAL ON 30.04.2019. IN VIEW OF PRONOUNCEMENT OF DATE, FIXING THE HEARING OF THE APPEAL, NO NOTICES WILL BE ISSUED TO BOTH THE PARTIES. THUS, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 03.04.2019. SD/- SD/- [DR. A. L. SAINI] [S.S. VISWANETHRA RAVI] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 03.04.2019 PLACE : KOLKATA RS, SR.PS COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT MANGALKAMNA COMMONDEAL PVT. LTD., GROUND FLOOR, 9/4 NANDA LAL ROY LANE, KOLKATA -6. 2 RESPONDENT ITO, WARD-7(1), KOLKATA 3 . THE CIT(A), KOLKATA 4. 5. CIT , KOLKATA DR, KOLKATA BENCHES, KOLKAT A //TRUE COPY// BY ORDER, ASSISTANT REGISTRAR, ITAT, KOLKATA