Trishul Hi -Tech Industries, Guwahati V. DCIT, Central Circle-2, Patna

MA 7/PAT/2018

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 6499 (ITAT-PATNA)
• Duration Of Justice: 3 year(s) 6 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-12-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2006-2007
• Appeal Filed On: 04-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

1 MA No. 07/Pat/2018 (A/o ITA No. 52/Pat/2015 M/s Trishul Hi Tech Industies AY: 2006-07 IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA” BENCH: PATNA HEARING AT KOLKATA [Before Shri P. M. Jagtap, Vice-President (KZ) and Shri A. T. Varkey, JM] MA No. 07/Pat/2018 (Arising out of I.T.A. No. 52/Pat/2015) Assessment Year: 2006-07 Trishul Hi-Tech Industries (PAN: AACFT 3457 G) Vs. DCIT, CC-2, Patna Appellant Respondent Date of Hearing (Virtual) 10.12.2021 Date of Pronouncement 13.12.2021 For the Appellant Shri Somnath Ghosh, Advocate For the Respondent Shri Sanjay Mukherjee, CIT DR ORDER Per Shri A. T. Varkey, JM: This is an Miscellaneous application preferred by the assessee against the order of ITA No. 52/Pat/2015 for AY 2006-07 dated 15.03.2018 of this Tribunal. 2. According to Ld. A.R., this is an ex-parte order passed by this Tribunal because none appeared on behalf of the assessee before the Tribunal on 14.03.2018. According to Ld. A.R., he is stationed at Kolkata had in fact filed the paper book including all necessary documents explaining the case of the assessee before the Tribunal. However due to illness and being bed ridden he could not board the train from Kolkata on 13.03.2018. Therefore he could not represent before the Tribunal on 14.03.2018 and to substantiate this fact he has filed the medical certificate. 3. Having regard to the fact that the Ld. A.R. was not well there is a reasonable cause for him not representing the assessee before the Tribunal on 14.03.2018. Therefore we are inclined to recall our impugned order dated 15.03.2018 and direct the Registry to fix the appeal for hearing on 21.12.2021. 2 MA No. 07/Pat/2018 (A/o ITA No. 52/Pat/2015 M/s Trishul Hi Tech Industies AY: 2006-07 4. In the result, the miscellaneous application of an assessee is allowed. Order is pronounced in the open court on 13 th December, 2021. Sd/- Sd/- (P. M. Jagtap) (A. T. Varkey) Accountant Member Judicial Member Dated: 13 th December, 2021 SB, Sr. PS Copy of the order forwarded to: 1. Appellant- Trishul Hi Tech Industries, C/o, S.N. Ghosh & Associates, Advocates ‘Seven Brothers’ Lodge, P.O.-Buroshibtala, PS-Chinsurah, District- Hooghly, Pin- 712105. 2. Respondent – DCIT, CC-2, Patna 3. The CIT(A) , Patna 4. CIT- , Patna 5. DR, Patna Bench, Patna True Copy By Order Senior Private Secretary ITAT, Kolkata Benches, Kolkata