M/s. Matarani Vintrade Pvt. Ltd., Now known as M/s.Nihon Impex Pvt. Ltd., Kolkata V. ITO, Ward - 15(1), Kolkata , Kolkata

MA 45/KOL/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 6432 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2012-2013
• Appeal Filed On: 26-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: C J SINGH

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.45/KOL/2019 (A/O. I.T.A NO.343/KOL/2018) (ASSESSMENT YEAR: 2012-13) M/S. MATARANI VINTRADE PVT. LTD. [NOW KNOWN AS M/S. NIHON IMPEX PVT. LTD.] APPELLANT [PAN:AAHCN 8852 E] VS ITO, WARD-15(1), KOLKATA RESPONDENT FOR THE APPELLANT : SHRI RAVI TULSIYAN, FCA FOR THE RESPONDENT : SHRI C. J. SINGH, JCIT, SR.DR DATE OF HEARING : 26.04.2019 DATE OF PRONOUNCEMENT : 30.04.2019 ORDER PER SHRI S.S. VISWANETHRA RAVI, JM: THIS MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE TO RECALL THE EX PARTE ORDER DATED 16.01.2019 PASSED BY THIS TRIBUNAL IN ITA NO.343/KOL/2018 FOR ASSESSMENT YEAR 2012-13. 2. HEARD BOTH PARTIES AND PERUSED THE MATERIALS AVAILABLE ON RECORD. THE CONTENTION OF THE LD. AR IS THAT NO NOTICE FIXING THE HEARING OF THE APPEAL WAS RECEIVED BY THE ASSESSEE AND THEREBY CAUSED NO REPRESENTATION BEFORE THIS TRIBUNAL WHICH IS NEITHER INTENTIONAL NOR DELIBERATE. WE FIND THAT THE SAID SUBMISSIONS OF THE LD. AR SUPPORTED BY THE REASONS STATED IN THE MISCELLANEOUS APPLICATION PARTICULARLY CITED AT PARA NO.3. THEREFORE, TAKING INTO CONSIDERATION THE SAID SUBMISSIONS OF THE LD. AR, WE DEEM IT APPROPRIATE TO RECALL THE EX PARTE ORDER DATED 16.01.19 AND RESTORE THE APPEAL TO THE FILE. M.A. NO.45/KOL/2019 M/S. MATARANI VINTRADE PVT. LTD. 2 THE REGISTRY IS DIRECTED TO FIX THE APPEAL BEFORE THE REGULAR BENCH AND INFORM THE PARTIES ACCORDINGLY. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 30.04.2019. SD/- SD/- [DR. A. L. SAINI] [S.S. VISWANETHRA RAVI] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 30.04.2019 PLACE : KOLKATA RS, SR.PS COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT M/S. MATARANI VINTRADE PVT. LTD.[NOW KNOWN AS M/S. NIHON IMPEX PVT. LTD.], 9, CROOKED LANE, ROOM NO.7A, 1 ST FLOOR, KOLKATA 700 069. 2 RESPONDENT ITO, WARD-15(1), KOLKATA. 3 . THE CIT(A), KOLKATA 4. 5. CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA //TRUE COPY// BY ORDER, ASSISTANT REGISTRAR, ITAT, KOLKATA