M/s. Vijaylakshmi Commercial Pvt. Ltd., Kolkata V. ITO, Ward - 1(2), Kolkata , Kolkata

MA 64/KOL/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6593 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-05-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2008-2009
• Appeal Filed On: 10-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A BHATTACHARYA A DDL CIT LD
• Assessee Lawyers: SUBASH AGARWAL LD

Judgement Text

INCOME TAX APPELLATE TRIBUNAL D BENCH : KOLKATA BEFORE SHRI SHRI P.M. JAGTAP, AM & SHRI S.S.VI SWANETHRA RAVI, JM M.A. NO. 64/KO L/2018 [IN I.T A NO. 1425/KOL/2016 A.Y 2008-09] M/S. VIJAYLAKSHMI VS. I.T.O. WARD 1(2), COMMERCIAL P.LTD. KOLKATA PAN: AACCV 6741N [ APPLICANT ] [ RESPONDENT ] APPLICANT BY : SHRI SUBASH AGARWAL, ADV OCATE, LD.AR RESPONDENT BY : SHRI A. BHATTACHARYA, A DDL. CIT, LD.DR DATE OF HEARING : 11-05-2018 DATE OF PRONOUNCEMENT : 1 8-05-2018 ORDER SHRI S.S.VISWANETHRA RAVI, JM BY THIS MISCELLANEOUS APPLICATION THE APPLICANT INT ENDS TO RECALL THE EX PARTE ORDER DT. 05-02-2018 PASSED BY THIS TRIBUN AL FOR NON APPEARANCE OF ASSESSEE. 2. THE LD.AR SUBMITS THAT THE NOTICE FIXING THE DAT E OF HEARING ON 05- 02-2018 WAS NOT RECEIVED BY THE ASSESSEE. THERE W AS NO WILLFUL INTENTION OF THE ASSESSEE NOR OF THE AR IN NOT APPEARING BE FORE THIS TRIBUNAL ON THE DATE OF HEARING AND IT IS BEYOND THE CONTROL OF THE ASSESSEE. LD. AR REFERRED TO AFFIDAVIT DT. 04-04-2018 AND SUBMITS T HE ASSESSEE UNDERTAKES TO COMPLY WITH THE NOTICES THAT MAY BE ISSUED BY T HIS TRIBUNAL AND PRAYED AN OPPORTUNITY MAY BE AFFORDED TO ASSESSEE AND RECALL THE EX PARTE ORDER. 3. ON THE OTHER HAND, THE LD. DR REPORTED NO OBJEC TION TO THE ABOVE. 4. HEARD RIVAL SUBMISSIONS AND PERUSED THE RECORD. WE FIND THAT THE ASSESSEE HAS UNDERTAKEN TO COMPLY WITH THE NOTICES THAT MAY BE ISSUED M.A. NO. 64/KOL/2018 2 BY THIS TRIBUNAL VIDE PARAGRAPH 5 OF THE AFFIDAVIT DT. 4-4-2018, COPY OF THE SAME IS ON RECORD. WE FIND THAT THE REASONS STATED IN THE SAID AFFIDAVIT ARE BONAFIDE AND BEYOND THE CONTROL OF ASSESSEE IN NOT APPEARING BEFORE THIS TRIBUNAL ON THE SAID DATE OF HEARING. THEREFOR E, TAKING INTO CONSIDERATION THE SUBMISSIONS OF THE LD.AR, AND AVE RMENTS MADE IN THE AFFIDAVIT DT. 4-4-2018 AND IN THE INTEREST OF JUSTI CE, WE DEEM IT FIT AND PROPER TO RECALL THE EX PARTE ORDER DT. 05-02-2018 BY ALLOWING THIS MISC. APPLICATION FILED BY THE ASSESSEE. THE REGISTRY IS DIRECTED TO FIX THE CASE AFRESH ON 25-06-2018. SINCE THE ORDER IS PRONOUNCED IN THE PRESENCE OF BOTH THE PARTIES IN THE OPEN COURT, THEREFORE, NO NOTICES WILL BE ISSUED. 5. IN THE RESULT, THE MISC. APPLICATION FILED BY T HE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 18-05-2018 SD/- SD/- P.M. JAGTAP S.S.VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 18-05-2018 COPY OF THE ORDER FORWARDED TO: 1 . APPLICANT/ASSESSEE: M/S. VIJAYLAKSHMI COMMERCIAL PV T. LTD 15 GANGADHAR BABU LANE, 1 ST FLOOR, KOLKATA-12. 2 RESPONDENT/DEPARTMENT : THE ITO, WARD 1(2). 3 . CIT, 4 . CIT(A), 5 . DR, KOLKATA BENCHES, KOLKATA **PP/SPS TRUE COPY BY ORDER, SR.PS, H.O.O ITAT,KOL