S.S. Construction, Purba Medinipur V. ITO, Ward - 1, Haldia, Purba Medinipur

MA 60/KOL/2009

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6977 (ITAT-KOLKATA)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-08-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2005-2006
• Appeal Filed On: 12-08-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOL KATA () BEFORE . . , !' # # # # /AND $# $# $# $# , !' ) [BEFORE HONBLE SHRI S. V. MEHROTRA, AM & HONBLE S RI MAHAVIR SINGH, JM] !% !% !% !% #& #& #& #& /M. A. NO. 60/KOL/2009 #& #& #& #& /IN I.T.A NO.1316/KOL/2008 $%' () $%' () $%' () $%' ()/ // / ASSESSMENT YEAR: 2005-06 S. S. CONSTRUCTION VS. INCOME-TAX OFFICER, WD-1 , HALDIA (! /APPLICANT ) (+,-./ RESPONDENT ) ! / 0 /FOR THE APPLICANT: SHRI ANANDA SEN +,-. / 0 /FOR THE RESPONDENT: SHRI S. K. ROY !1 / ORDER PER MAHAVIR SINGH, JM/ $# $# $# $# , !' !' !' !' : THIS MISCELLANEOUS PETITION FILED BY ASSESSEE IS DI RECTED AGAINST THE ORDER PASSED BY TRIBUNAL DATED 06.04.2009 IN ITA NO.1316/K/2008 FOR ASSESSMENT YEAR 2005-06. 2. AT THE TIME OF HEARING I T WAS SUBMITTED ON BEHALF OF THE ASSESSEE THAT APPE AL WAS DISPOSED OF EX PARTE, AS ON THE DATE OF HEARING NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE, SINCE THERE WAS AN UNINTENTIONAL FAILURE ON THE PART OF THE ASSESSEE COULD NOT APPEAR BEFORE BENCH BECAUSE OF THE REASON THAT NO N OTICE WAS RECEIVED BY ASSESSEE HENCE, THE APPLICANT/ASSESSEE PRAYED BEFORE BENCH T O RECALL THE EX PARTE ORDER DATED 06.04.2009 AND GIVE IT AN OPPORTUNITY OF BEING HEAR D TO REPRESENT ITS CASE. 3. LD. DEPARTMENTAL REPRESENTATIVE, HOWEVER, OPPOSE D THE PRAYER OF ASSESSEE FOR RECALLING OF EX PARTE ORDER. 4. WE HAVE CAREFULLY HEARD BOTH PARTIES AND PERUSED MATERIAL AVAILABLE ON RECORD. IN THE ABSENCE OF ANY CONTRARY MATERIAL BROUGHT ON REC ORD BY THE REVENUE AND CONSIDERING FACTS AND CIRCUMSTANCES OF THE CASE, WE ARE OF THE VIEW THAT THERE WAS SUFFICIENT CAUSE FOR NON-APPEARANCE OF THE APPLICANT ON APPOINTED DA TE OF HEARING AND ACCORDINGLY, THE EX PARTE ORDER DATED 06.04.2009 PASSED BY TRIBUNAL IS HEREBY RECALLED. THE MISC. 2 MA NO. 60/K/2009 S. S. CONSTRUCTION A. Y 2005-06 PETITION FILED BY ASSESSEE IS, THEREFORE, ALLOWED. REGISTRY IS DIRECTED TO FIX THIS APPEAL ON 05.12.2011. BOTH PARTIES WERE INFORMED ACCORDINGLY AT THE TIME OF HEARING. 5. IN THE RESULT, THE ASSESSEES MISC. PETITION STA NDS ALLOWED. 6. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- . . , !' $# $# $# $# , !' (S. V. MEHROTRA) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER ( 2 2 2 2 ) )) ) DATED : 5 TH AUGUST, 2011 34 $%56 $7 JD.(SR.P.S.) !1 / +$$ 8(9- COPY OF THE ORDER FORWARDED TO: 1 . ! /APPLICANT M/S. S. S. CONSTRUCTION, BLOCK-D, D URGACHAK COLONY, BURGACHAK, HALDIA, PURBA MEDINIPUR. 2 +,-. / RESPONDENT, ITO, WD-1, HALDIA 3 . $1% ( )/ THE CIT(A) , KOLKATA 4. CIT, KOLKATA 5 . $? +$% / DR, KOLKATA BENCHES, KOLKATA , +$/ TRUE COPY, !1%@/ BY ORDER, #6 /ASSTT. REGISTRAR .