M/s Leader Construction Pvt. Ltd., Kolkata V. I.T.O., Ward-9(3), Kolkata, Kolkata

MA 7/KOL/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2523 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-10-2014
• Appeal Filed By: Assessee
• Bench Allotted: C
• Next Hearing Date: 01-08-2014
• Assessment Year: 2003-2004
• Appeal Filed On: 04-03-2014
• Court: TRIBUNAL
• Department Lawyers: S S ALAM
• Assessee Lawyers: K K GOSWAMI
• Keywords: Reasonable cause

Judgement Text

, C , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA () BEFORE , /AND , ! ) [BEFORE SHRI MAHAVIR SINGH, JM & SHRI SHAMIM YAHYA, AM] M.A. NO. 07/KOL/2014 IN ' ' ' ' / I.T.A NO. 742/KOL/2009 #$ %& #$ %& #$ %& #$ %&/ // / ASSESSMENT YEAR: 2003-04 M/S. LEADER CONSTRUCTION PRIVATE LIMITED VS. INCOM E-TAX OFFICER, WD-9(3), KOLKATA (PAN: ADWPG2256P) ( /APPLICANT ) (()*+/ RESPONDENT ) DATE OF HEARING: 17.10.2014 DATE OF PRONOUNCEMENT: 17.10.2014 APPLICANT BY : SHRI K. K. GOSWAMI, ADVOCATE RESPONDENT BY: SHRI S. S. ALAM, JCIT ORDER PER SHRI 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. 742/KOL/200 9, DATED 02/09/2009 FOR ASSESSMENT YEAR 2003-04 AND FOR ADMISSION OF THE SAME FOR HEARING O N MERITS. 2. THE TRIBUNAL VIDE ITS ORDER DATED 02/09/2009 DIS POSED OF THE APPEAL EX PARTE QUA THE ASSESSEE AND DISMISSED THE SAME FOR WANT OF NON-PRO SECUTION. 3. THE ASSESSEE HAS NOW MOVED A MISC. PETITION EXP LAINING THE REASON FOR NON-APPEARANCE ON THE DATE OF HEARING ON 02/09/2009 AND PRAYING FO R RESTORATION OF THE APPEAL FOR PASSING A FRESH ORDER ON MERIT. AFTER CONSIDERING THE SAID P ETITION AND HEARING THE PARTIES, WE ARE OF THE OPINION THAT THE ASSESSEE WAS PREVENTED BY SUFFICIE NT AND REASONABLE CAUSE FOR NON-APPEARANCE ON THE DATE OF HEARING ON 02/09/2009. IN THIS VIEW OF THE MATTER, WE RECALL THIS ORDER OF THE TRIBUNAL DATED 02/09/2009 AND ADMIT FOR FRESH HEARI NG. REGISTRY IS DIRECTED TO FIX THE APPEAL IN DUE COURSE. 4. IN THE RESULT, MISC. APPLICATION OF ASSESSEE IS ALLOWED. 5. ORDER IS PRONOUNCED IN OPEN COURT. SD/- SD/- , ! , (SHAMIM YAHYA) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 17 TH OCTOBER, 2014 ,- #./ 0 JD.(SR.P.S.) 2 M.A. NO. 07/K/2014 IN ITA NO.742/K/2009 LEADER CONSTN. P. LTD. AY 2003-04 1 (2 3 2%4- COPY OF THE ORDER FORWARDED TO: 1 . *+ *+ *+ *+ /APPELLANT- M/S. LEADER CONSTRUCTION PRIVATE LTD., 4A, COUNCIL HOUSE STREET, M.M.S. CHAMBERS, 1 ST FLOOR, KOLKATA-700 001. 2 ()*+ ()*+ ()*+ ()*+ / RESPONDENT ITO, WARD-932), KOLKATA, 3 . # ( )/ THE CIT(A), KOLKATA 4. 5. # / CIT KOLKATA 2:; (# / DR, KOLKATA BENCHES, KOLKATA )2 (/ TRUE COPY, #