M/s. Arissan Ventures Pvt. Ltd., Kolkata V. ITO, Ward - 2(2), Kolkata, Kolkata

MA 55/KOL/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6789 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-06-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 23-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAURABH KUMARADDL CI T LD
• Assessee Lawyers: SANA JAVED LD

Judgement Text

INCOME TAX APPELLATE TRIBUNAL A BENCH : KOLKATA BEFORE SHRI M. BALAGANESH, AM & SHRI S.S.VISW ANETHRA RAVI, JM M.A. NO.55/ KOL/2018 [IN I.T A NO. 2098/KOL/2016 A.Y 2012-13] M/S. ARISSAN VENTURES VS. I.T.O., WARD 2(2), PVT. LTD. KOLKATA PAN: AAECM 7213N [ APPLICANT ] [ RESPONDENT ] APPLICANT BY : MS SANA JAVED, ADVOCATE, LD.AR RESPONDENT BY : SHRI SAURABH KUMAR, ADD L. CIT, LD.DR DATE OF HEARING : 22-06-2018 DATE OF PRONOUNCEMENT : 22 -06-2018 ORDER SHRI S.S.VISWANETHRA RAVI, JM BY THIS MISCELLANEOUS APPLICATION THE APPLICANT ASS ESSEE INTENDS TO RECALL THE EX PARTE ORDER DT. 06-02-2018 PASSED BY THIS TRIBUNAL IN ITA NO. 2098/KOL/2016 FOR THE A.Y 2012-13. 2. AFTER HEARING BOTH THE PARTIES, WE FIND THAT TH E REASONS STATED BY THE ASSESSEE IN THE MISC. APPLICATION FOR NON APPEA RANCE BEFORE THIS TRIBUNAL ON THE DATE OF HEARING I.E. 06-02-2018 ARE BOANFIDE AND BEYOND THE CONTROL OF ASSESSEE, WHICH REALLY PREVENTED THE ASSESSEE IN NOT APPEARING BEFORE THIS TRIBUNAL ON THE SAID DATE OF HEARING I.E. 06-02- 2018. THEREFORE, TAKING INTO CONSIDERATION THE SUBM ISSIONS OF ASSESSEE AND IN THE INTEREST OF JUSTICE, WE RECALL THE SAID EX PARTE ORDER DT. 06-02- 2018 AND RESTORE THE APPEAL (ITA NO. 2098/KOL/2016 A.Y 2012-13) FOR HEARING. THEREFORE, WITH THE CONSENT OF BOTH THE PA RTIES, WE FIX THE DATE OF HEARING OF APPEAL ON 06-08-2018. SINCE THE DATE OF HEARING ( 06-08-2018) IS PRONOUNCED IN THE OPEN COURT, NO NOTICES WILL BE ISSUED. THE REGISTRY IS DIRECTED TO FIX THE CASE ON THE SAID DATE OF HEARIN G. M.A. NO. 55/KOL/2018 2 3. IN THE RESULT, THE MISC. APPLICATION FILED BY T HE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 22-06-2018 SD/- SD/- M. BALAGANESH S.S.VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 22-06-2018 COPY OF THE ORDER FORWARDED TO: 1 . APPLICANT/ASSESSEE: M/S.ARISSAN VENTURES PVT. LTD PLOT NO. DN-23, 5 TH FL., SECTOR-V, SALTLAKE CITY, KOLKATA-91. 2 RESPONDENT/DEPARTMENT : THE ITO, WARD 2(2), P-7 CHOWRINGHEE SQUARE, KOLKATA-69. 3 . CIT, 4 . CIT(A), 5 . DR, KOLKATA BENCHES, KOLKATA **PP/SPS TRUE COPY BY ORDER, SR.PS, H.O.O ITAT,KOL