M/s. Snowfall Builders Pvt. Ltd., Kolkata V. ITO, Ward - 2(4), KOLKATA, Kolkata

MA 65/KOL/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6915 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-07-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2008-2009
• Appeal Filed On: 13-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SOURAV KUMAR
• Assessee Lawyers: MIRAJ D. SHAH

Judgement Text

, D , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: KOL KATA () BEFORE . . , /AND . $ , ) [BEFORE SHRI A. T. VARKEY, JM & DR. A. L. SAINI, A M] M.A NO.65/KOL/2018 / ASSESSMENT YEAR: 2008-09 M/S. SNOWFALL BUILDERS PVT. LTD. (PAN:AALCS 4809 B) VS. INCOME-TAX OFFICER, WARD-2(4), KOLKATA ( * /APPELLANT ) ( +,* / RESPONDENT ) DATE OF HEARING 13.07.2018 DATE OF PRONOUNCEMENT 25 .07.2018 FOR THE APPELLANT/ * SHRI MIRAJ D. SHAH, FCA FOR THE RESPONDENT/ +,* SHRI SOURAV KUMAR, ADDL. CIT, SR. DR / ORDER PER DR. A. L. SAINI, AM BY WAY OF CAPTIONED APPLICATION, THE ASSESSEE HAS S OUGHT TO POINT OUT THAT A MISTAKE APPARENT FROM RECORD WITHIN THE MEANING OF SECTION 254(2) OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT) HAS CREPT IN THE ORD ER OF THE TRIBUNAL DATED 15.01.2018. 2. THE CASE OF THE ASSESSEE IN THIS MISCELLANEO US APPLICATION IS THAT THE DIRECTOR LOOKING AFTER THE TAX AFFAIRS OF THE COMPANY WAS OU T OF STATION, AND, THEREFORE, HE COULD NOT INFORM THE TAX COUNSEL OF THE COMPANY REGARDING THE DATE OF HEARING OF THE APPEAL. THEREFORE, NO ONE ON BEHALF OF THE ASSESSEE WAS PRE SENT ON THE DATE OF HEARING ON 15.01.2018. 3. WE HAVE PERUSED OUR LOG BOOK FOR HEARING DATED 1 5.01.2018 AND WE FIND THAT THE FACTS NARRATED IN THE SAID MISCELLANEOUS APPLICATIO N ARE CORRECT. WE FIND THAT ASSESSEE HAS BEEN ABLE TO SHOW SUFFICIENT CAUSE FOR NON-APPEARAN CE ON 15.01.2018 AND SO IN THE INTEREST OF JUSTICE WE HEREBY RECALL THE EX-PARTE O RDER OF THE TRIBUNAL. 2 M.A NO.65/KOL/2018 ASSESSMENT YEAR: 2008-09 M/S. SNOWFALL BUILDERS PVT. LTD. 4. ACCORDINGLY, WE RECALL THE ORDER DATED 15.01.201 8 AND ALSO DIRECT THE REGISTRY TO FIX THE MATTER FOR HEARING IN DUE COURSE. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS OF THE ASSESSEE IS ALLOWED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 25/07/201 8 . SD/- SD/- (A. T. VARKEY) (A. L. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 25/07/2018 PRONOUNCED ON 25/07/2018 RS (SR. PS.) SD/- SATBEER SINGH GODARA (JM) COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT M/S. SNOWFALL BUILDERS PVT. LTD. 2 RESPONDENT INCOME-TAX OFFICER, WARD-2(4), KOLKATA 3 . THE CIT(A)- KOLKATA 4. 5. CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA //TRUE COPY// BY ORDER SENIOR PRIVATE SECRETARY, HEAD OF OFFICE/D.D.O, I.T.A.T, KOLKATA BENCHES, KOLKATA .