M/s. Saltlake Energy Pvt. Ltd., Kolkata V. ITO, Ward - 5(2), Kolkata , Kolkata

MA 59/KOL/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6787 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-06-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2009-2010
• Appeal Filed On: 02-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SALLONG YADEN ADD L
• Assessee Lawyers: SANA JAVED

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : KOLKATA [BEFORE HONBLE SHRI A.T. VARKEY, JM & HONBLE S HRI M.BALAGANESH, AM] M.A. NOS. 59&60/KOL/2018 (A/O I.T.A NOS. 561&562/KOL/2016 ) ASSESSMENT YEARS: 2009-10 & 2010-11 M/S SALTLAKE ENERGY PVT. LTD. -VS.- ITO, WA RD-5(2), KOLKATA [PAN : AADCS 5605 F ] (APPELLANT) (RESPONDENT) FOR THE APPELLANT : SHRI SANA JAVED, A DVOCATE FOR THE RESPONDENT : SHRI SALLONG YADEN, ADD L. CIT SR.(DR) DATE OF HEARING : 22.06.2018 DATE OF PRONOUNCEMENT : 22.06.2018 ORDER PER M.BALAGANESH, AM 1. BY VIRTUE OF THESE MISCELLANEOUS APPLICATIONS T HE ASSESSEE SEEKS TO RECALL THE EX PARTE ORDER PASSED BY THIS TRIBUNAL IN I.T.A. NO S. 561&562/KOL/2016 DATED 21.02.2018 DISMISSING THE APPEALS OF THE ASSESSEE F OR NON-PROSECUTION. THE ASSESSEE HAD MENTIONED IN ITS MISCELLANEOUS APPLICATIONS TH AT THE COUNSEL FOR THE ASSESSEE WAS KEEPING ILL AND RUNNING HIGH FEVER SINCE MORNIN G OF THE HEARING. HENCE HE COULD NOT APPEAR BEFORE THE HONBLE TRIBUNAL NOR COULD HE SEND A MESSENGER TO THE HONBLE TRIBUNAL. THE ASSESSEE ACCORDINGLY PLEADED FOR RECALLING THE ORDER. 2. WE HAVE HEARD THE RIVAL SUBMISSIONS AND WE ARE S ATISFIED THAT NON APPEARANCE OF THE ASSESSEE ON 21.02.2018 WHEN THE APPEALS WERE CA LLED FOR HEARING, WAS DUE TO REASONABLE AND SUFFICIENT CAUSE. HENCE THE ORDERS DATED 21.02.2018 IS RECALLED. THE 2 MA NOS. 59&60/KOL/2018 (A/O I.T.A NOS. 561&562/KOL/2016) M/S SALTLAKE ENERGY PVT. LTD. A.YRS.2009-10& 2010-11 2 REGISTRY IS DIRECTED TO FIX THE CASES FOR HEARING O N 11.09.2018. BOTH THE PARTIES ARE INFORMED IN THE OPEN COURT AND NO FRESH NOTICES WOU LD FOLLOW FOR THE SAME. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS OF THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE COURT ON 22.06.2018 SD/- SD/- [A.T. VARKEY] [ M.BALAGANESH] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 22.06.2018 SB, SR. PS COPY OF THE ORDER FORWARDED TO: 1.M/S SALTLAKE ENERGY PVT. LTD., 28, STRAND ROAD, 2 ND FLOOR, KOLKATA-7000001. 2. ITO, WARD-5(2), KOLKATA, P-7, CHOWRINGHEE SQUARE , AAYAKAR BHAWAN, KOLKATA- 700069. 3.CIT(A)- 4. CIT- 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PRIVA TE SECRETARY HEAD OF OFFICE/ D.D.O., ITAT KOLKATA BENCHE S