M/s Radiant Marketing (P) Ltd., Kolkata V. CIT, KOLKATA-1, Kolkata

MA 58/KOL/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4082 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-02-2016
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 29-06-2015
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KOL KATA [BEFORE SHRI P. M. JAGTAP, AM & SHRI MAHAVIR SINGH , JM] M. A. NO. 58/KOL/2015 IN I.T.A NO. 1394/KOL/2014 ASSESSMENT YEAR: 2008-09 M/S. RADIANT MARKETING (P) LTD. VS. COMMISSIONER OF INCOME TAX, KOL-1 (PAN:AADCR8607E) KOLKATA. ( APPLICANT ) ( RESPONDENT ) DATE OF HEARING : 19.02.2016 DATE OF PRONOUNCEMENT: 19.02.2016 FOR THE APPLICANT: SHRI AMIT KUMAR, ACA FOR THE RESPONDENT: N O N E ORDER PER MAHAVIR SINGH, JM: BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE HAS SOUGHT FOR SETTING ASIDE THE EX PARTE ORDER PASSED BY THE TRIBUNAL IN ITA NO. 1394/KOL/2 014 DATED 08/04/2015 FOR ASSESSMENT YEAR 2008-09 AND FOR ADMISSION OF THE SA ME FOR HEARING ON MERITS. 2. THE TRIBUNAL VIDE ITS ORDER DATED 08.04.2015 DIS POSED OF THE APPEAL EX PARTE QUA THE ASSESSEE AND DISMISSED THE SAME FOR NON-PROSECU TION. 3. NONE APPEARED FOR AND ON BEHALF OF REVENUE. HOW EVER, AN APPLICATION DATED 18.02.2016 SEEKING ADJOURNMENT ON BEHALF OF REVENUE IS PLACED ON RECORD. WE REJECTED THE SAME. THE LD. COUNSEL FOR THE ASSESSEE HAS NOW MOVE D A MISC. PETITION AND STATED THAT ASSESSEES ADVOCATE WAS PREVENTED FROM APPEARING BE FORE THE BENCH ON THE DATE OF HEARING DUE TO HIS ILL HEALTH, WHICH WAS BEYOND HIS CONTROL AND HENCE, HE COULD NOT ATTEND THE HEARING BEFORE TRIBUNAL ON 08.04.2015. TO THIS EFFE CT HE ALSO FILED AN AFFIDAVIT. HENCE, THE ASSESSEE/APPLICANT HAS PRAYED THAT THE ORDER PASSED ON 08.04.2015 MAY BE RECALLED FOR PASSING A FRESH ORDER ON MERIT. IN THIS VIEW OF TH E MATTER, WE RECALL THIS ORDER OF THE TRIBUNAL DATED 08.04.2015 AND ADMIT THE APPEAL FOR FRESH HEARING. REGISTRY IS DIRECTED TO FIX THE APPEAL ON 28.03.2016. 4. IN THE RESULT, MISC. APPLICATION OF ASSESSEE IS ALLOWED. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- (P. M. JAGTAP) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 19 TH FEBRUARY, 2016 2 MA NO.58/K/2015 RADIANT MARKETING (P) LTD.. A. Y 2008-09 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 . APPLICANT: M/S. RADIANT MARKETING (P) LTD., C/O A. K. TULSIYAN & ASSOCIATES, SWASTIC CENTRE, 4 TH FLOOR, P-8, CHOWRINGHEE SQUARE, KOLKATA- 700069. 2 RESPONDENT CIT, KOL-1, KOLKATA. 3 . THE CIT(A) , KOLKATA 4. CIT, KOLKATA 5 . DR, KOLKATA BENCHES, KOLKATA TRUE COPY, BY ORDER, ASSTT. REGISTRAR .