Sri Ram Commercial Co., Kolkata V. ACIT, CIR-36, KOLKATA, Kolkata

MA 63/KOL/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3765 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-12-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 06-07-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

M.A. NO. 63 /KOL/2015 (IN I.T.A. NO. 310/KOL./2013) ASSESSMENT YEAR: 2008-2009 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA B BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER M.A. NO. 63/KOL/2015 (ARISING OUT OF I.T.A. NO. 310/KOL/ 2013) ASSESSMENT YEAR : 2008-2009 M/S. SRI RAM COMMERCIAL CO.,....................... ..................APPLICANT 21, STRAND ROAD, KOLKATA-700 001 [PAN : AAMFS 4086 Q] -VS.- ASSISTANT COMMISSIONER OF INCOME TAX,.............. ...........RESPONDENT CIRCLE-36, KOLKATA APPEARANCES BY: SHRI KALYAN ACHARYA BHADURI, A.R., FOR THE APPLICANT SHRI N. JUNGIO, JCIT, FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : DECEMBER 04, 2015 DATE OF PRONOUNCING THE ORDER : DECEMBER 04, 2015 O R D E R PER SHRI P.M. JAGTAP :- BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DATED 01.06.2015 PASSED EX-PARTE IN ITA NO. 310/KOL/2013 DISMISSING THE APPEAL OF THE ASSESSEE. 2. WE HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AN D ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. AS SUBMITTED BY THE LD. COUNSEL FOR THE ASSESSEE, ADJOURNMENT WAS SOUGHT BY THE ASSESSE E OF THE HEARING FIXED ON 01.06.2015 BY AN APPLICATION DATED 28.05.2 015, BUT THE SAID APPLICATION DULY RECEIVED BY REGISTRY ON 28.05.2015 APPARENTLY WAS NOT PLACED BEFORE THE BENCH FOR CONSIDERATION, WHICH RE SULTED IN THE DISMISSAL OF THE APPEAL OF THE ASSESSEE BY THE TRIB UNAL EX PARTE . KEEPING IN VIEW THIS SUBMISSION MADE BY THE LD. COUNSEL FOR THE ASSESSEE, WHICH IS DULY SUPPORTED BY THE APPLICATION FOR ADJOURNMENT D ATED 28.05.2015, THE RECEIPT OF WHICH IS DULY ACKNOWLEDGED BY THE REGIST RY ON 28.05.2015, WE M.A. NO. 63 /KOL/2015 (IN I.T.A. NO. 310/KOL./2013) ASSESSMENT YEAR: 2008-2009 PAGE 2 OF 2 ARE SATISFIED THAT THERE WAS A SUFFICIENT CAUSE FOR NON-APPEARANCE ON THE PART OF THE ASSESSEE WHEN ITS APPEAL WAS CALLED FOR HEARING BEFORE THE TRIBUNAL ON 01.06.2015. ACCORDINGLY, KEEPING IN VIE W THE PROVISO TO RULE 24 OF THE APPELLATE TRIBUNAL RULES, 1963, WE RECALL THE EX-PARTE ORDER DATED 01.06.2015 PASSED BY THE TRIBUNAL AND RESTORE THE APPEAL OF THE ASSESEE TO ITS ORIGINAL NUMBER. THE REGISTRY IS DIR ECTED TO FIX THE SAME FOR HEARING AFRESH BEFORE THE REGULAR BENCH ON 20 TH JANUARY, 2016 AS ANNOUNCED IN THE OPEN COURT AND TAKEN NOTE OF BY TH E LD. REPRESENTATIVES OF BOTH THE SIDES. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON DECEMBER 4 TH , 2015. SD/- SD/- (S.S. VISWANETHRA RAVI) (P.M. JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER KOLKATA, THE 4 TH DAY OF DECEMBER, 2015 COPIES TO : (1) M/S. SRI RAM COMMERCIAL CO., 21, STRAND ROAD, KOLKATA-700 001 (2) ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-36, KOLKATA (3) COMMISSIONER OF INCOME-TAX (APPEALS)- XX, KOL KATA (4) COMMISSIONER OF INCOME TAX, KOLKATA (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.