AIS Advance Information Systems (I) P. Ltd., Kolkata V. DCIT, Cir-2(1), Kolkata, Kolkata

MA 42/KOL/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 2143 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2012-2013
• Appeal Filed On: 25-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ROBIN CHOWDHURY ACIT
• Assessee Lawyers: I BAN ERJEE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D, BENC H KOLKATA BEFORE SHRI S.S. GODARA, JM &DR. A.L.SAINI, AM M.A. NO.42/KOL/2019 (ARISING OUT OF ./ITA NO.1244/KOL/2017) ( / ASSESSMENT YEARS: 2012-13) AIS ADVANCED INFORMATION SYSTEMS (INDIA) P LTD. (NOW PSI METAL & INDIA PVT. LTD. NO. 6, OLD POST OFFICE STREET, 2 ND FLOOR, KOLKATA-1. VS. DCIT, CIRCLE-2(1), KOLKATA ./ ./PAN/GIR NO.: AAHCA 3798 F (ASSESSEE) .. (REVENUE) ASSESSEE BY : SMT. I. BANERJEE, FCA RESPONDENT BY : SHRI ROBIN CHOWDHURY, ACIT / DATE OF HEARING : 21/06/2019 /DATE OF PRONOUNCEMENT : 21/06/2019 / 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 05/10/2018. 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. WE HAVE HEARD BOTH THE PARTIES. WE ARE OF THE V IEW THAT SINCE THE ASSESSEE HAS NOT RECEIVED THE NOTICE FOR HEARING THEREFORE HE CO ULD NOT ATTEND THE HEARING BEFORE THIS TRIBUNAL (VIDE AFFIDAVIT FILED BY THE ASSESSEE ). WE NOTE THAT IT IS A REASONABLE AIS ADVANCED INFORMATION SYSTEMS (INDIA) P LTD. (NO W PSI METAL & INDIA PVT. LTD) MA NO. 42/KOL/2019 (ARISING OUT OF I.T.A. NO. 1244/KOL/2017) ASSESSMENT YEAR:2012-13 P PP PA AA AG GG GE EE E | || | 2 22 2 CAUSE TO RECALL THIS ORDER AND HENCE IN THE INTERES T OF JUSTICE AND FAIR PLAY WE RECALL THE ORDER OF THE TRIBUNAL DATED 05/10/2018. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 21.06.201 9. SD/- ( S.S.GODARA ) SD/- (A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER / DATE: 21/06/2019 ( SB, SR.PS ) COPY OF THE ORDER FORWARDED TO: 1. AIS ADVANCED INFORMATION SYSTEMS (INDIA) PVT. LT D. (NOW PSI METALS & INDIA PVT. LTD.) 2. DCIT, CIRCLE-2(1), 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