Damodar Ropeways & Construction Co. Pvt. Ltd., Kolkata V. DCIT, Central Circle-XVIII, Kolkata, Kolkata

MA 43/KOL/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5730 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-06-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 28-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SALLONG YADEN ADD L
• Assessee Lawyers: MANOJ KATARUKA
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : KOLKATA [BEFORE HONBLE SHRI A.T.VARKEY, JM & SHRI M.BALA GANESH, AM] M.A.NO.43/KOL/2017 (A/O I.T.A NO. 505/KOL/2014) ASSESSMENT YEAR : 2009-10 DAMODAR ROPEWAYS & CONSTRUCTION -VS.- D.C. I.T., CENTRAL CIRCLE-XVIII, & CO. PVT. LTD., KOLKATA KOLKATA [PAN : AABCD 1059 L] (APPELLANT) (RESPONDENT) FOR THE APPELLANT : SHRI MANOJ KATARUK A, ADVOCATE FOR THE RESPONDENT : SHRI SALLONG YADEN, ADD L. CIT DATE OF HEARING : 23.06.2017. DATE OF PRONOUNCEMENT : 23.06.2017. ORDER PER M.BALAGANESH, AM 1. BY VIRTUE OF THIS MISCELLANEOUS PETITION PREFERR ED BY THE PETITIONER ASSESSEE, THE PETITIONER SEEKS TO RECALL THE ORDER DATED 02.0 3.2017 PASSED BY THIS TRIBUNAL DISMISSING THE ASSESSEES APPEAL FOR NON PROSECUTIO N AND THE APPEAL SHOULD BE HEARD AFRESH AFTER AFFORDING OPPORTUNITY OF BEING HEARD T O THE ASSESSEE. 2. IT HAS BEEN STATED IN THE MISCELLANEOUS APPLI CATION THAT THE APPEAL WAS FIXED FOR HEARING FIRST ON 30.11.2016 AND THE ASSESSEE HAD FI LED ADJOURNMENT APPLICATION AND THE CASE WAS REFIXED ON 17.01.2017. IT HAS FURTHER BEEN STATED IN THE MISCELLANEOUS APPLICATION THAT ON 17.01.2017 THE BENCH WAS NOT FU NCTIONING AND THE CASE WAS ADJOURNED TO 02.03.2017. THAT THE ASSESSEE WAS NOT AWARE OF THE DATE OF HEARING ON 02.03.2017 AND THE CASE COULD NOT BE REPRESENTED. 2 M.A.NO.43/KOL/2017 A/O ITA NO.505/KOL/2014 DAMODAR ROPEWAYS & CONSTN. CO.PVT.LTD. A.Y.2007-08 2 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND WE AR E OF THE VIEW THAT THE ASSESSEES FAILURE TO APPEAR ON 02.03.2017 WAS OWING TO A REAS ONABLE AND SUFFICIENT CAUSE. ACCORDINGLY ORDER DATED 02.03.2017 IS RECALLED AND THE APPEAL IS DIRECTED TO BE FIXED FOR HEARING IN DUE COURSE. 4. IN THE RESULT THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 23.06.2017. SD/- SD/- [A.T.VARKEY] [M.BALAGANESH] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 23.06.2017. [RG PS] COPY OF THE ORDER FORWARDED TO: 1.DAMODAR ROPEWAYS & CONSTRUCTION CO.PVT. LTD., 1/A , VANSITTART ROW, KOLKATA- 700001. 2. D.C.I.T. CENTRAL CIRCLE-XVIII, KOLKATA. 3. CIT(A)-CENTRAL-II, KOLKATA 4. CIT- CENT RAL-II, KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PRIVAT E SECRETARY HEAD OF OFFICE/D.D.O., ITAT KOLKATA BENCHES, KOLKATA. 3 M.A.NO.43/KOL/2017 A/O ITA NO.505/KOL/2014 DAMODAR ROPEWAYS & CONSTN. CO.PVT.LTD. A.Y.2007-08 3