M/s Free Towers Pvt. Ltd., Kolkata V. CIR, KOLKATA-II, Kolkata

MA 69/KOL/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3762 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-12-2015
• Appeal Filed By: Assessee
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 08-07-2015
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOL KATA [BEFORE SHRI P. M. JAGTAP, AM & SHRI MAHAVIR SINGH , JM] M. A. NO. 69/KOL/2015 IN I.T.A NO. 1814/KOL/2013 ASSESSMENT YEAR: 2008-09 M/S. FREE TOWERS PVT. LTD. VS. COMMISSIONER OF I NCOME-TAX, (PAN: AABCF1927F) KOLKATA-II, KOLKATA. ( APPLICANT ) ( RESPONDENT ) DATE OF HEARING : 04.12.2015 DATE OF PRONOUNCEMENT: 04.12.2015 FOR THE APPLICANT: SHRI A. K. UPADHYAY, ADVOCATE FOR THE RESPONDENT: SHRI N. JUNGIO, JCIT ORDER PER MAHAVIR SINGH, JM: BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE HAS SOUGHT FOR SETTING ASIDE THE EX PARTE ORDER PASSED BY THE TRIBUNAL IN ITA NO. 1814/KOL/2 013 DATED 26/05/2015 FOR ASSESSMENT YEAR 2008-09 AND FOR ADMISSION OF THE SA ME FOR HEARING ON MERITS. 2. THE TRIBUNAL VIDE ITS ORDER DATED 26.05.2015 DIS POSED OF THE APPEAL EX PARTE QUA THE ASSESSEE AND DISMISSED THE SAME FOR NON-PROSECU TION. 3. THE ASSESSEE HAS NOW MOVED A MISC. PETITION AND STATED THAT ASSESSEE DID NOT APPEAR AND FILED ADJOURNMENT PETITION FOR THE REASO N THAT THE NOTICES WERE DULY SENT TO THE OFFICE OF THE ADVOCATE SHRI A. K. UPADHYAY, 16, G. C. AVENUE, KOLKATA-700013 TO WHOM THE POWER OF ATTORNEY WAS GIVEN AND WHICH IS SUBMIT TED WITH THE RECORD OF THE ASSESSEE. HOWEVER, IT CAME TO THE KNOWLEDGE OF THE ASSESSEE A FTER PASSING OF THE ORDER THAT SHRI A. K. UPADHYAY WAS OUT OF STATION DUE TO HIS PERSONAL REASON AND DUE TO INADVERTENT MISTAKE COULD NOT INFORM THE ASSESSEE AND ON THE DAY OF HEA RING AT LAST MOMENT HE GAVE THE INSTRUCTION TO HIS JUNIOR SHRI DEBANJAN SAHA TO APP EAL BEFORE THE HONBLE BENCH FOR TAKING THE ADJOURNMENT. HONBLE BENCH DID NOT ALLOW THE J UNIOR OF SHRI A. K. UPADHYAY, ADVOCATE WITHOUT HIS POWER OF ATTORNEY OR VAKALATNA MA. HENCE, THE ASSESSEE/APPLICANT HAS PRAYED THAT THE ORDER PASSED ON 26.05.2015 MAY BE R ECALLED FOR PASSING A FRESH ORDER ON MERIT. IN THIS VIEW OF THE MATTER AND NO OBJECTION ON BEHALF OF THE LD. SR. DR, WE RECALL THIS ORDER OF THE TRIBUNAL DATED 26.05.2015 AND ADM IT THE APPEAL FOR FRESH HEARING. REGISTRY IS DIRECTED TO FIX THE APPEAL IN REGULAR C OURSE. 2 MA NO.69/K/2015 M/S. FREE TOWERS PVT. LTD. A. Y 2008-09 4. IN THE RESULT, MISC. APPLICATION OF ASSESSEE IS ALLOWED. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- (P. M. JAGTAP) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 4TH DECEMBER, 2015 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 . APPLICANT: M/S. FREE TOWERS PVT. LTD. 9/12, LAL BA ZAR STREET, MERCANTILE BUILDING, 3 RD FLOOR, BLOCK-B, ROOM NO. 10, KOLKATA-700 001 2 RESPONDENT CIT, KOLKATA-II, KOLKATA. 3 . THE CIT(A) , KOLKATA 4. ACIT, KOLKATA 5 . DR, KOLKATA BENCHES, KOLKATA TRUE COPY, BY ORDER, ASSTT. REGISTRAR .