Orga System India Pvt. Ltd., Kolkata V. DCIT, Cir-7(2), Kolkata, Kolkata

MA 66/KOL/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 1466 (ITAT-KOLKATA)
• Duration Of Justice: 8 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-12-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 05-03-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH VIRTUAL C KOLKATA BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT, MEMBER AND SHRI S.S.GODARA JUDICIAL MEMBER (MISC. APPLICATION) M.A.NO.66/KOL/2020 (ARISING OUT ITA NO.1819/KOL/2017) / ASSESSMENT YEAR:2013-14 ORGA SYSTEMS INDIA PVT. LTD., (NOW KNOWN AS REDKNEE INDI OS PVT. LTD.)DLF IT PARK-II, PLOT NO.IIF/I, ACTION AREA-II. BLOCK-IC, 3 RD FLOOR, RAJARHAT, KOLKATA-156 [ PAN NO. AABC 4121 G ] / V/S . DCIT, CIRCLE-7(2) & DCIT (TOP)-II, KOLKATA, AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-700 069 (ORIGINAL APPELLANT) (ORIGINAL R ESPONDENT) (APPELLANT) .. (RESPONDENT) /BY APPLICANT SHRI SOURABH BAGARIA & SHRI RITESH GOEL, AR '# / BY RESPONDENT NONE / DATE OF HEARING 04-12-2020 / DATE OF PRONOUNCEMENT 04-12-2020 / ORDER PER S.S.GODARA, JUDICIAL MEMBER:- THIS ASSESSEES MISCELLANEOUS APPLICATION FILED U/S 254(2) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT SEEKS TO R E-CALL / RECTIFY TRIBUNALS ORDER DATED 18.10.2019 DISMISSING THE MAIN APPEAL F OR NON-PROSECUTION. 2. AFTER GIVING OUR THOUGHTFUL CONSIDERATION TO THE ASSESSEES PLEADINGS, WE NOTICE AT THE OUTSET THAT THE ASSESSEES NON APP EARANCE IN THE MAIN MA NO.66/KOL/2020 (A/O ITA NO.1819/K/17) M/S ORGA SYSTEM INDIA PVT. LTD. V. DCIT, CIR-7(2 )/DCIT(TPO)-KOL. PAGE 2 APPEAL (ITA NO.1819/KOL/2017) HEARING ON 18.10.2019 WAS ON ACCOUNT OF LACK OF ACTUAL SERVICE OF NOTICE AT THE CHANGED ADD RESS GIVEN IN ANNEXURE-A FORMING PART OF THE CASE FILE WHICH FORMS SUFFICIEN T CAUSE THEREOF. WE THEREFORE ACCEPT THE ASSESSEES INSTANT MISCELLANEOUS APPLICA TION AND RE-CALL OUR ORDER DATED 18.10.2019. THE ASSESSEES MAIN APPEAL ITA NO .1819/KOL/2017 IS RESTORED AT ITS ORIGINAL NUMBER. THE REGISTRY IS DI RECTED TO FIX THE SAME IN DUE COURSE AFTER PRIOR INTIMATION TO BOTH THE PARTIES. 3. THIS ASSESSEES MISCELLANEOUS APPLICATION IS ALL OWED IN ABOVE TERMS. ORDER PRONOUNCED IN OPEN COURT AT THE CLOSE OF HEAR ING ON FRIDAY 4 TH DECEMBER, 2020 SD/- SD/- ( )) ( )) (J. SUDHAKAR REDDY) (S.S .GODARA) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) KOLKATA, *DKP SR.P.S +- 04 / 12 /20 20 / COPY OF ORDER FORWARDED TO:- 1. / APPELLANT-M/S ORGA SYSTEMS INDIA PVT. LTD. DLFIT PARK-II, PLOT NO.11F/1, ACTION AREA-II BLOCK-IC, 3 RD FLOOR, RAJARHAT, KOLKATA-700 156 2. '# / RESPONDENT-DCIT, CIR-7(2)/DCIT(TPO)-II, AAYAKAR BHAWAN,P-7, CHOWRINGHEE SQ.KOL-69 3. 6 7 / CONCERNED CIT 4. 7- / CIT (A) 5. '6, 6, KOLKATA / DR, ITAT, KOLKATA 6. / GUARD FILE. BY ORDER/ , /TRUE COPY/ 6,