M/s. Sesun Marketing Pvt. Ltd., Kolkata V. Pr.CIT, Kolkata - 3, Kolkata

MA 58/KOL/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 8567 (ITAT-KOLKATA)
• Duration Of Justice: 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 13-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

1 MA NOS.58-59/KOL/2019 M/S. SESUN MARKETING PVT. LTD., AYS- 2009-10 , B , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOL KATA ( ) . . , . ' # $% % , '( ) [BEFORE SHRI A. T. VARKEY, JM & DR. A. L. SAINI, A M] M.A. NOS.58 & 59/KOL/2019 IN I.T.A. NOS. 1628 & 1627/KOL/2017 ASSESSMENT YEARS: 2009-10 M/S. SESUN MARKETING PVT. LTD. (PAN: AADCS4734P) VS. PR. COMMISSIONER OF INCOME-TAX, KOLKATA-3, KOLKATA. APPLICANT RESPONDENT DATE OF HEARING 05.04.2019 DATE OF PRONOUNCEMENT 10.04.2019 FOR THE APPLICANT SHRI MANISH TIWARI, FCA FOR THE RESPONDENT SHRI ROBIN CHOUDHURY, ADDL. CIT, DR ORDER PER SHRI A. T. VARKEY, JM BY THIS MISC. APPLICATION THE ASSESSEE WANTS US TO RECALL THE EX PARTE ORDER PASSED BY THE TRIBUNAL ON 06.09.2018. 2. AT THE OUTSET ITSELF, WE NOTE THAT THIS IS AN EX PARTE ORDER PASSED BY THE TRIBUNAL IN THIS MATTER ON 06.09.2018. AT THE TIME OF HEARING, LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT ON THE DATE OF HEARING ON 06.09.2018 THE LD. A R OF THE ASSESSEE COULD NOT APPEAR BEFORE THE BENCH DUE TO NON RECEIPT OF NOTICE FOR H EARING SINCE OFFICE ADDRESS GIVEN IN FORM 36 WAS CLOSED FOR RENOVATION. NON-RECEIPT OF NOTIC E FOR HEARING HAS PREVENTED THE ASSESSEE TO INFORM THE LD. AR TO APPEAR BEFORE THE TRIBUNAL. THEREFORE, HE PRAYED BEFORE THE BENCH TO RECALL THE TRIBUNALS ORDER PASSED EX PARTE ON 0 6.09.2018 FOR HEARING ON MERITS. SINCE THERE IS REASONABLE CAUSE FOR THE LD. AR OF THE ASS ESSEE NOT TO APPEAR BEFORE US ON THE DATE FIXED FOR HEARING, WE ARE INCLINED TO RECALL OUR OR DER PASSED ON 06.09.2018 DISMISSING THE 2 MA NOS.58-59/KOL/2019 M/S. SESUN MARKETING PVT. LTD., AYS- 2009-10 APPEAL FOR NON APPEARANCE OF THE LD. AR OF THE ASSE SSEE. WE ORDER ACCORDINGLY. REGISTRY IS DIRECTED TO FIX THE APPEAL IN DUE COURSE. . 3. IN THE RESULT, MISC. APPLICATION OF ASSESSEE IS ALLOWED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 10TH APRIL , 2019. SD/- SD/- (DR. A. L. SAINI) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIALMEMBER DATED : 10TH APRIL, 2019 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPLICANT M/S. SESUN MARKETING PVT. LTD., SHRE E KRISHNA CHAMBERS, 5 TH FLOOR, UNIT NO. 5D, 78, BENTINCK STREET, KOLKATA-70 0 001. 2 RESPONDENT PR. CIT, KOLKATA-3, KOLKATA. 3. 4. ITO, WD-7(3), KOLKATA. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) 5. / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR