Union Farmers Service Co-Operative Society Ltd., Hooghly V. ACIT, Circle - 1, Hooghly, Hooghly

MA 66/KOL/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6931 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-07-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 13-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S K SEN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH, KOLKATA [BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER & SRI S.S. GODARA, JUDICIAL MEMBER] M.A. NO. 66/KOL/2018 A/O I.T.A. NO. 1591/KOL/2017 ASSESSMENT YEAR: 2010-11 UNION FARMERS SERVICE CO-OPERATIVE SOCIETY LTD...........APPELLANT 12, RAMPARA, DAKSHINDIHI SHEAKHALA HOOGHLY 712 706 [PAN : AAATU 1602 Q] A.C.I.T., CIRCLE-1, HOOGHLY.......................................RESPONDENT APPEARANCES BY: SHRI S.K. SEN, CA, APPEARED ON BEHALF OF THE ASSESSEE. SHRI NICHOLAS MURMU, JCIT, SR.DR, APPEARING ON BEHALF OF THE REVENUE DATE OF CONCLUDING THE HEARING : JUNE 8 TH , 2018 DATE OF PRONOUNCING THE ORDER : JULY 3 RD , 2018 O R D E R PER J. SUDHAKAR REDDY :- BY THIS MISCELLANEOUS APPLICATION THE ASSESSEE SEEKS RECALL OF THE EX PARTE ORDER OF THE TRIBUNAL DATED 25/01/2018, ON THE GROUND THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FROM APPEARING BEFORE THE BENCH ON THE DATE OF HEARING. REASONS FOR ABSENCE HAVE BEEN EXPLAINED. AFTER GOING TO THE SAME, WE ARE CONVINCED THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FROM APPEARING BEFORE THIS BENCH ON THE DATE OF HEARING. 2. IN VIEW OF THE ABOVE DISCUSSION, WE RECALL THE IMPUGNED ORDER OF THE ITAT DATED 25/01/2018. THE REGISTRY IS DIRECTED TO POST THE CASE FOR FRESH HEARING ON 16 TH JULY, 2018, FOR DISPOSAL ON MERITS. AS THIS DATE HAS BEEN PRONOUNCED IN THE OPEN COURT NO SEPARATE NOTICE OF HEARING SHALL BE ISSUED TO EITHER PARTY. 2 M.A. NO. 66/KOL/2018 A/O I.T.A. NO. 1591/KOL/2017 ASSESSMENT YEAR: 2010-11 UNION FARMERS SERVICE CO-OPERATIVE SOCIETY LTD 3. IN THE RESULT THIS MISCELLANEOUS APPLICATION IS ALLOWED. KOLKATA, THE 3 RD DAY OF JULY, 2018. SD/- SD/- [S.S. GODARA] [ J. SUDHAKAR REDDY ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 03.07.2018 {SC SPS} COPY OF THE ORDER FORWARDED TO: 1. UNION FARMERS SERVICE CO-OPERATIVE SOCIETY LTD 12, RAMPARA, DAKSHINDIHI SHEAKHALA HOOGHLY 712 706 2. A.C.I.T., CIRCLE-1, HOOGHLY 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY HEAD OF OFFICE/ D.D.O. ITAT, KOLKATA BENCHES