Singhi & Co., Kolkata V. ACIT, Circle - 54, Kolkata , Kolkata

MA 62/KOL/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6785 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-06-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2010-2011
• Appeal Filed On: 05-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SALLONG YADEN ADD L
• Assessee Lawyers: D S DAMLE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH : KOLKATA [BEFORE HONBLE SHRI A.T. VARKEY, JM & HONBLE S HRI M.BALAGANESH, AM] M.A. NO. 62/KOL/2018 (A/O I.T.A NO. 971/KOL/2016) ASSESSMENT YEAR: 2010-11 SINGHI & CO. -VS.- ACIT, CIRCLE-54, KOLKA TA [PAN : AASFS 9578 D ] (APPELLANT) (RESPONDENT) FOR THE APPELLANT : SHRI D.S.DAMLE, FC A 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 THIS MISCELLANEOUS APPLICATION THE ASSESSEE SEEKS TO RECALL THE EX PARTE ORDER PASSED BY THIS TRIBUNAL IN I.T.A. NO. 9 71/KOL/2016 DATED 20.02.2018 DISMISSING THE APPEAL OF THE ASSESSEE FOR NON-PROSE CUTION. THE ASSESSEE HAD MENTIONED IN ITS MISCELLANEOUS APPLICATION THAT TH E AR OF ASSESSEE HAD APPEARED AND NOTED THE NEXT DATE OF HEARING AS 28.02.2018 INSTEA D OF 20.02.2018 INADVERTENTLY. HE ALSO SUBMITTED THAT WHEN HE WANTED TO TAKE ANOTHER ADJOURNMENT ON .28.02.2018 IT WAS FOUND THAT THE APPEAL HAS ALREADY BEEN HEARD A ND DISMISSED FOR NON-PROSECUTION. 2. WE HAVE HEARD THE RIVAL SUBMISSIONS AND WE ARE S ATISFIED THAT NON APPEARANCE OF THE ASSESSEE ON 20.02.2018 WHEN THE APPEAL WAS CALL ED FOR HEARING, WAS DUE TO REASONABLE AND SUFFICIENT CAUSE. HENCE THE ORDER D ATED 20.02.2018 IS RECALLED. THE 2 MA NO. 62/KOL/2018 (A/O I.T.A NO. 971/KOL/2016) SINGHI & CO. A.YR.2010-11 2 REGISTRY IS DIRECTED TO FIX THE CASE FOR HEARING ON 26.07.2018. 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 APPLICATION OF THE ASSESSEE IS 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.SINGHI & CO. 1B, OLD POST OFFICE STREET, KOLAKTA- 700001. 2. ACIT, CIRCLE-54, KOLKATA, 54/1, RAFI AHMED KIDWA I ROAD, KOLKATA-700016. 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