Azure Securities Pvivate Limited, Kolkata V. ITO, Ward-Tech-2, Kolkata, Kolkata

MA 53/KOL/2020

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 2579 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-03-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 11-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUPRIYO PAL
• Assessee Lawyers: MANOJ KATARUKA
• Keywords: Reasonable cause
• Section: 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A, BENC H KOLKATA BEFORE SHRI A. T. VARKEY, JM &DR. A.L. SAINI, AM MA NO.53/KOL/2020 (ARISING OUT OF . / ITA NO. 1058/KOL/2017) ( / ASSESSMENT YEAR:2012-13) AZURE SECURITIES PVT. LTD. 27, BRABOURNE ROAD, 5 TH FLOOR, KOLKATA-700001 VS. ITO, WARD-TECH-2, KOLKATA ./ ./PAN/GIR NO.: AAJCA 4460 C (APPELLANT) .. (RESPONDENT) APPELLANT BY : SHRI MANOJ KATARUKA, ADVOCATE RESPONDENT BY : SHRI SUPRIYO PAL, JCIT, SR. DR / DATE OF HEARING : 28/02/2020 /DATE OF PRONOUNCEMENT : 18/03/2020 / O R D E R DR. A.L. SAINI, AM: BY WAY OF THE CAPTIONED MISCELLANEOUS APPLICATIO N, THE ASSESSEE HAS PRAYED FOR RECALLING ORDER DATED 31.07.2018, PASSE D BY THE ITAT KOLKATA, D BENCH IN ITA NO. 1058/KOL/2017 FOR A.Y. 2012-13. 2. THE CASE OF THE ASSESSEE IN THIS APPLICATION IS THAT THE ASSESSEE DID NOT RECEIVE THE NOTICE FOR HEARING THEREFORE HE COULD NOT APPEA R BEFORE THE TRIBUNAL ON THE DATE OF HEARING. 3. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE M ATERIAL AVAILABLE ON RECORD. WE NOTE THAT THE ASSESSEE DID NOT RECEIVE THE NOTI CE OF HEARING THEREFORE HE COULD NOT APPEAR BEFORE THE TRIBUNAL ON THE DATE OF HEARI NG AND THE TRIBUNAL DISMISSED THE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION. WE AGREE WITH THE CONTENTION OF AZURE SECURITIES PVT. LTD. MA NO.53/KOL/2020 (ARISING OUT OF ITA NO. 1058/KOL/2017) ASSESSMENT YEAR:2012-13 P PP PA AA AG GG GE EE E | || | 2 22 2 THE ASSESSEE THAT THERE WAS A REASONABLE CAUSE FOR ASSESSEES FAILURE TO APPEAR BEFORE THE ITAT ON THE DATE OF HEARING. THEREFORE, WE RECALL THE ORDER OF TRIBUNAL DATED 31.07.2018. THE REGISTRY IS DIRECTED TO FIX T HE CASE FOR HEARING ON 20.04.2020. SINCE, THE DATE OF HEARING HAS PRONOUN CED IN THE OPEN COURT, HENCE, NO SEPARATE NOTICE FOR HEARING WOULD BE SENT. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON 18.03 .2020 SD/- ( A.T. VARKEY ) SD/- (A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /KOLKATA; / DATE: 18/03/2020 ( SB, SR.PS ) COPY OF THE ORDER FORWARDED TO: 1. AZURE SECURITIES PVT. LTD. 2. ITO, WARD-TECH-2, 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