M/s Maya Trade Links Ltd., Kolkata V. DCIT, Circle -8, Kolkata, Kolkata

MA 72/KOL/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8742 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-07-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2007-2008
• Appeal Filed On: 06-06-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA () BEFORE , /AND . . . . ! . , '# ) [BEFORE SHRI MAHAVIR SINGH, JM & SHRI C. D. RAO, AM] $$ '% $$ '% $$ '% $$ '% & & & & /M. A. NO. 72/KOL/2012 IN & & & & /IN I.T.A NO. 1510/KOL/2011 %' () %' () %' () %' ()/ // / ASSESSMENT YEAR: 2007-08 M/S. MAYA TRADELINK LTD. VS. DEPUTY COMMISSIONER OF INCOME-TAX, (PAN:AAACM2192G) CIRCLE-8, KOLKATA. (' /APPLICANT ) (+,-./ RESPONDENT ) DATE OF HEARING : 20.07.2012 DATE OF PRONOUNCEMENT: 20.07.2012 ' / 0 ' /FOR THE APPLICANT: SHRI RAJEEVA KUMAR +,-. / 0 ' /FOR THE RESPONDENT: SHRI S. P. LAHIRI '1 / ORDER PER MAHAVIR SINGH, JM/ , : THROUGH THIS MISC. APPLICATION ASSESSEE HAS SUBMITT ED THAT TRIBUNAL IN ITS ORDER DATED 5 TH MARCH, 2012 OBSERVED THAT THE APPEAL IS NOT SIGNED BY MANAGING DIRECTOR AND DEFECT MEMO WAS ISSUED FOR REMOVAL OF DEFECT BY ASSESSEE. SINC E DEFECT WAS NOT REMOVED BY ASSESSEE THE APPEAL IS NOT MAINTAINABLE AND IS HEREBY DISMISSED. HE ALSO SUBMITTED THAT ASSESSEE COMPANY HAS APPOINTED MRS. JYOTI SINGH AS MANAGING DIRECTOR OF THE COMPANY W.E.F. 02.01.2012 AND NEW MEMORANDUM OF APPEAL IN ITA NO. 1510/K/2011, WH ICH IS BEING FILED ALONG WITH THIS APPLICATION FOR CONSIDERATION OF TRIBUNAL, HAS BEEN SIGNED BY MRS. JYOTI SINGH IN THE CAPACITY OF THE MANAGING DIRECTOR OF THE COMPANY. NOW THE D EFECT IS BEING REMOVED AND IT URGED BEFORE THE BENCH TO RECALL THE ORDER PASSED BY TRIB UNAL ON 05.03.2012. 2. WE HAVE HEARD BOTH THE SIDES. SINCE LD. DR CONC EDED THE POSITION, WE RECALL OUR ORDER DATED 05.03.2012 AND DIRECT THE REGISTRY TO FIX THE CASE FOR HEARING ON 03.01.2013. NO FRESH NOTICE IS REQUIRED TO BE SENT AS BOTH THE PARTIES W ERE INFORMED IN THE OPEN COURT. 3. IN THE RESULT, THE ASSESEES MISC. APPLICATION IS ALLOWED. 4. ORDER IS PRONOUNCED IN THE OPEN COURT . SD/- SD/- . . . . ! . , '# , (C. D. RAO) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER ( !# !# !# !#) )) ) DATED :20TH JULY, 2012 23 %45 6 JD.(SR.P.S.) 2 MA NO. 72/K/2012 MAYA TRADELINK LTD. A. Y 2007-08 '1 / +$ 7'$(8- COPY OF THE ORDER FORWARDED TO: 1 . ' /APPLICANT : M/S. MAYA TRADELINK LTD., VAIBHAV, 4F , 4, LEE ROAD, KOLKATA-700 020 2 +,-. / RESPONDENT DCIT, CIRCLE-8, KOLKATA. . 3 . 1% ( )/ THE CIT(A) , 4. CIT, 5 . >? +% / DR, KOLKATA BENCHES, KOLKATA ,$ +/ TRUE COPY, '1%@/ BY ORDER, 5 /ASSTT. REGISTRAR .