M/s Saini Motor Finance Co. Pvt. Ltd, Kolkata V. CIT, KOLKATA-1, Kolkata

MA 71/KOL/2016

• Counselvise Citation: [2016] 123 COUNSELVISE.COM (IT) 5460 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-08-2016
• Appeal Filed By: Assessee
• Bench Allotted: B
• Next Hearing Date: 05-08-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 24-05-2016
• Court: TRIBUNAL
• Department Lawyers: RAJAT KUMAR KUREEL

Judgement Text

M.A.NO.71/K/2016 A/O ITA.2189/K/2014-M/S.SAINI MOTO R FINANCE CO.LTD A.Y.2009-10 1 IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH : KOLKATA [BEFORE HONBLE SHRI P.M.JAGTAP, AM & SRI N.V.VA SUDEVAN, JM ] M.A.NO.71/KOL/2016 (A/O I.T.A NO. 2189/KOL/2014) ASSESSMENT YEAR : 2009-1 0 M/S. SAINI MOTOR FINANCE CO. PVT. LTD. -VS.- .C.I.T.- 1, KOLKATA KOLKATA KOLKATA [PAN : AANCS 8270 J] (APPELLANT) (RESPONDENT) FOR THE APPELLANT : SHRI SUBASH AGAR WAL, ADVOCATE FOR THE RESPONDENT : SHRI RAJAT KUMAR KU REEL, JCIT DATE OF HEARING : 05.08.2016. DATE OF PRONOUNCEMENT : 05.08.2016. ORDER PER N.V.VASUDEVAN, JM THIS IS A MISCELLANEOUS APPLICATION FILED BY THE AS SESSEE U/S.254(2) OF THE INCOME TAX ACT, 1961 (ACT) PRAYING FOR RECALLING OF THE EX-PARTE ORDER DATED 10.8.2015 PASSED IN THE AFORESAID APPEAL. 2. IT HAS BEEN STATED IN THE M.A. THAT THE APPEAL WAS ORIGINALLY FIXED FOR HEARING ON 13.7.15. ON 13.7.2015 THE CASE WAS ADJOURNED TO 20 .7.2015. NOTICE OF HEARING WAS ORDERED TO BE SENT TO THE ASSESSEE BY SPEED POST FO R THE HEARING ON 20.7.2015. ON 20.7.2015 NONE APPEARED ON BEHALF OF THE ASSESSEE A ND THE APPEAL WAS FIXED FOR HEARING AGAIN ON 21.7.2015. ON 21.7.2015 THE APPE AL WAS TREATED AS HEARD EX-PARTE AND THE LEARNED DR WAS ALONE HEARD. 3. IT IS THE PLEA OF THE ASSESSEE IN THIS M.A. THA T IT DID NOT RECEIVE THE NOTICE OF HEARING FIXING THE APPEAL FOR HEARING ON 13.7.2015, 20.7.2015 OR 21.7.2015. HENCE THE ASSESSEE COULD NOT APPEAR BEFORE THE TRIBUNAL T O PUT FORTH ITS CASE. THE ASSESSEE HAS THEREFORE PRAYED FOR AN OPPORTUNITY OF BEING HE ARD BY SETTING ASIDE THE EX-PARTE ORDER DATED 10.8.2015. M.A.NO.71/K/2016 A/O ITA.2189/K/2014-M/S.SAINI MOTO R FINANCE CO.LTD A.Y.2009-10 2 4. WE HAVE HEARD THE RIVAL SUBMISSIONS. THERE IS NO EVIDENCE OF SERVICE OF NOTICE OF HEARING FIXING THE APPEAL FOR HEARING ON 13.7.2015, 20.7.2015 OR 21.7.2015 ON RECORD. IN THESE CIRCUMSTANCES, WE RECALL THE ORDER DATED 1 0.8.2015 AND DIRECT THE REGISTRY TO FIX THE APPEAL FOR HEARING ON 19.9.2016. THE DATE OF HEARING WAS ANNOUNCED IN OPEN COURT AND IT WAS ALSO INFORMED THAT NO SEPARATE NOT ICE WILL BE SENT TO THE ASSESSEE. 5. IN THE RESULT, THE M.A. IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON 05 .08.2016. SD/- SD/- [P.M.JAGTAP] [ N.V.VASUDEVAN ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 05.08.2016. [RG PS] COPY OF THE ORDER FORWARDED TO: 1.M/S. SAINI MOTOR FINANCE CO.PVT. LTD., 42/1, B.B. GANGULY STREET, 2 ND FLOOR, KOLKATA-700012. 2. C.I.T.-1, KOLKATA. 3. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER AS STT.REGISTRAR, ITAT, KOLKATA BENCHES