Phonix Overseas Limited, Kolkata V. Addl. CIT, Range-7, Kolkata

MA 7/KOL/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 7691 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 14-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

1 MA NO. 7/KOL/2019 M/S. PHOENIX OVERSE AS LIMITED., AY- 2012-13 , A , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KOL KATA ( ) . . , . . ! , ' #$ ) [BEFORE SHRI P.M. JAGTAP, VICE PRESIDENT & SHRI A. T. VARKEY, JM] MA NO. 7/KOL/2019 IN I.T.A. NO. 580/KOL/2017 ASSESSMENT YEAR: 2012-13 M/S. PHOENIX OVERSEAS LIMITED (PAN: AADCP0393F) VS. ADDL. COMMISSIONER OF INCOME-TAX, RANGE-7, KOLKATA. APPLICANT RESPONDENT DATE OF HEARING 12.04.2019 DATE OF PRONOUNCEMENT 12.04.2019 FOR THE APPLICANT SHRI BISHNU KANT AGARWAL, ADVOCAT E FOR THE RESPONDENT SHRI SHANKAR HALDER, JCIT, SR. D R ORDER PER SHRI A.T.VARKEY, JM THIS MISC. APPLICATION HAS BEEN FILED BY THE ASSESS EE AGAINST THE EX PARTE ORDER PASSED BY THE TRIBUNAL DATED 11.09.2018 IN ITA NO. 580/KOL/2017 FOR AY 2012-13. 2. AT THE OUTSET ITSELF, WE NOTE THAT THIS IS AN EX PARTE ORDER PASSED BY THE TRIBUNAL IN THIS MATTER ON 11.09.2018. AT THE TIME OF HEARING, LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT ON THE DATE OF HEARING THE LD. AR OF THE ASSES SEE COULD NOT APPEAR BEFORE THE BENCH SINCE THE ASSESSEE HAD NOT BEEN SERVED ANY NOTICE O F HEARING. THEREFORE, HE PRAYED BEFORE THE BENCH TO RECALL THE TRIBUNALS ORDER PASSED EX PARTE ON 11.09.2018 FOR HEARING ON MERITS. SINCE THERE IS REASONABLE CAUSE FOR THE LD . AR OF THE ASSESSEE NOT TO APPEAR BEFORE US ON THE DATE FIXED FOR HEARING, WE ARE INCLINED T O RECALL OUR ORDER PASSED ON 11.09.2018 DISMISSING THE APPEAL FOR NON APPEARANCE OF THE LD. AR OF THE ASSESSEE. REGISTRY IS DIRECTED TO FIX THE APPEAL ON 09.05.2019. NO NOTIC E IS REQUIRED TO BE SERVED AS THE DATE OF HEARING IS PRONOUNCED IN THE OPEN COURT. 2 MA NO. 7/KOL/2019 M/S. PHOENIX OVERSE AS LIMITED., AY- 2012-13 3. IN THE RESULT, MISC. APPLICATION OF ASSESSEE IS ALLOWED. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- (P. M. JAGTAP) (ABY. T. VARKEY) VICE PRESIDENT JUDICIAL MEMBER DATED : 12 TH APRIL, 2019 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT M/S. PHOENIX OVERSEAS LIMITED, 13B, BIDHAN SARANI, CHANDA PLAZA, 4 TH FLOOR, KOLKATA-700 006. 2 RESPONDENT ADDL. CIT, RANGE-7, KOLKATA 3. 4. CIT(A)-3, KOLKATA (SENT THROUGH E-MAIL) CIT- , KOLKATA. 5. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR