M/s. Vantage Suppliers Pvt. Ltd., Kolkata V. DCIT, Cental Circle - 4(2), Kolkata , Kolkata

MA 63/KOL/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6923 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-07-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 10-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S KUMAR
• Assessee Lawyers: M D SHAH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH B, KOLKATA [BEFORE SHRI P.M. JAGTAP, AM & SHRI S.S. VISWANETHRA RAVI, JM] M.A. NO. 63/KOL/2018 (A/O, ITA NO. 843/KOL/2015) ASSESSMENT YEAR: 2008-09 M/S. VANTAGE SUPPLIES PVT LTD. ..............................................APPELLANT ASHA CHAMBERS, ROOM NO. 25, 6B, BENTICK STREET, KOLKATA 700 001. [PAN: AACCV 6184 F] DCIT CENTRAL CIRCLE 4(2)................................RESPONDENT AAYAKAR BHAWAN POORVA, 110, SHANTIPALLY, KOLKATA 700 107. APPEARANCES BY: SHRI M.D. SHAH, AR APPEARING ON BEHALF OF THE ASSESSEE. SHRI S. KUMAR, ADDL. CIT APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : JULY 20, 2018 DATE OF PRONOUNCING THE ORDER : JULY 20, 2018 ORDER PER P.M. JAGTAP, AM BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE TRIBUNALS ORDER DATED 23.01.2018 PASSED EX-PARTE FOR NON- PROSECUTION ON THE GROUND THAT THE DIRECTOR OF THE ASSESSEE COMPANY, WHO IS LOOKING AFTER THE TAX AFFAIRS OF THE COMPANY, WAS OUT OF STATION DURING THE RELEVANT PERIOD AND HE, THEREFORE, COULD NOT INFORM THE COUNSEL OF THE COMPANY REGARDING THE DATE OF HEARING OF THE APPEAL FIXED ON 23.01.2018. SINCE THIS REASON GIVEN BY THE ASSESSEE IS DULY SUPPORTED BY AN AFFIDAVIT OF THE CONCERNED DIRECTOR, WE ARE SATISFIED THAT THERE WAS A SUFFICIENT CAUSE FOR THE NON-APPEARANCE ON BEHALF OF THE ASSESSEE COMPANY ON 23.01.2018 WITH ITS APPEAL WAS FIXED FOR HEARING. WE, THEREFORE, RECALL THE EX-PARTE ORDER OF THE TRIBUNAL DATED 23.01.2018, KEEPING IN VIEW THE PROVISO TO RULE 24 OF THE APPELLATE 2 MA NO. 63/KOL/2018 ASSESSMENT YEAR: 2008-09 M/S. VANTAGE SUPPLIERS PVT. LTD. TRIBUNAL RULES, 1963 AND RESTORE THE APPEAL OF THE ASSESSEE TO ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO FIX THE SAID APPEAL FOR HEARING AFRESH BEFORE THE REGULAR BENCH ON 04.09.2018 AS ANNOUNCED IN THE OPEN COURT AND TAKEN NOTE OF BY THE LEARNED REPRESENTATIVES OF BOTH THE SIDES. 2. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 20 TH JULY, 2018. SD/- SD/- (S.S. VISWANETHRA RAVI) (P.M. JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 20/07/2018 BISWAJIT, SR. PS COPY OF ORDER FORWARDED TO: 1. M/S. VANTAGE SUPPLIERS PVT. LTD., LT. ASHA CHAMBERS, 6B, BENTICK STREET, ROOM NO. 25, KOLKATA 700 001. 2. DCIT CENTRAL CIRCLE 4(2), AAYAKAR BHAWAN, POORVA, 110, SHANTIPALLY, KOLKATA 700 107. 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY, BY ORDER, SR. P.S. / H.O.O. ITAT, KOLKATA