M/s. Intime Commosales Pvt. Ltd., Kolkata V. TRO - 2, Kolkata, Kolkata

MA 70/KOL/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6783 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-06-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 19-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAURABH KUMAR ADD L
• Assessee Lawyers: SANA JAVED

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : KOLKATA [BEFORE HONBLE SHRI S.S. GODARA, JM & HONBLE S HRI M.BALAGANESH, AM] M.A. NO. 70/KOL/2018 (A/O I.T.A NO. 1380/KOL/2016) ASSESSMENT YEAR: 2012-13 M/S INTIME COMMOSALES PVT. LTD. VS.- TRO-2 , KOLKATA [PAN : AACCI 5654 H ] (APPELLANT) (RESPONDENT) FOR THE APPELLANT : SHRI SANA JAVED, A DVOCATE FOR THE RESPONDENT : SHRI SAURABH KUMAR, ADD L. CIT (DR) DATE OF HEARING : 22.06.2018 DATE OF PRONOUNCEMENT : 22.06.2018 ORDER PER M.BALAGANESH, AM 1. BY VIRTUE OF THIS MISCELLANEOUS APPLICATION THE ASSESSEE SEEKS TO RECALL THE EX PARTE ORDER PASSED BY THIS TRIBUNAL IN I.T.A. NO. 1 380/KOL/2016 DATED 02.01.2018 DISMISSING THE APPEAL OF THE ASSESSEE FOR NON-PROSE CUTION. THE ASSESSEE HAD MENTIONED IN ITS MISCELLANEOUS APPLICATION THAT TH E DIRECTOR OF THE ASSESSEE COMPANY LOOKING AFTER THE TAX AFFAIRS OF THE COMPANY WAS OU T OF STATION, AND THEREFORE, HE COULD NOT INFORM THE TAX COUNSEL OF THE COMPANY REG ARDING THE DATE OF HEARING OF THE APPEAL. 2. WE HAVE HEARD THE RIVAL SUBMISSIONS AND WE ARE S ATISFIED THAT NON APPEARANCE OF THE ASSESSEE ON 02.01.2018 WHEN THE APPEAL WAS CALL ED FOR HEARING, WAS DUE TO REASONABLE AND SUFFICIENT CAUSE. HENCE THE ORDER D ATED 02.01.2018 IS RECALLED. THE 2 MA NO. 70/KOL/2018 (A/O I.T.A NO. 1380/KOL/2016) M/S INTIME COMMOSALES PVT. LTD. A.YR.2012-13 2 REGISTRY IS DIRECTED TO FIX THE CASE FOR HEARING ON 26.09.2018. BOTH THE PARTIES ARE INFORMED IN THE OPEN COURT AND NO FRESH NOTICES WOU LD FOLLOW FOR THE SAME. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON 22.06.2018 SD/- SD/- [S.S. GODARA] [ M.BALAGANESH] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 22.06.2018 SB, SR. PS COPY OF THE ORDER FORWARDED TO: 1.M/S INTIME COMMOSALES PVT. LTD., ASHA CHAMBERS, ROOM NO. 25, 6B, BENTICK STREET, KOLKATA-700001. 2. TRO-2, KOLKATA, 54/1, RAFI AHMED KIDWAI ROAD, KO LKATA-700016. 3.CIT(A)- 4. CIT- 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PRIVA TE SECRETARY HEAD OF OFFICE/ D.D.O., ITAT KOLKATA BENCHE S