M/s Super Enterprise, Burdwan V. ITO, WD-2(3), DURGAPUR, Durgapur

MA 72/KOL/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4084 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-02-2016
• Appeal Filed By: Assessee
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 14-07-2015
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOL KATA [BEFORE SHRI P. M. JAGTAP, AM & SHRI MAHAVIR SINGH , JM] M. A. NO. 72/KOL/2015 IN I.T.A NO. 1495/KOL/2012 ASSESSMENT YEAR: 2009-10 M/S. SUPER ENTERPRISE VS. INCOME-TAX OFFICER, WD-2(3), DURGAPUR (PAN: AAXFS7550G) ( APPLICANT ) ( RESPONDENT ) DATE OF HEARING : 19.02.2016 DATE OF PRONOUNCEMENT: 19.02.2016 FOR THE APPLICANT: SHRI SUBHO CHAKRABORTY, ADVOCAT E FOR THE RESPONDENT: N O N E ORDER PER MAHAVIR SINGH, JM: BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE HAS SOUGHT FOR SETTING ASIDE THE EX PARTE ORDER PASSED BY THE TRIBUNAL IN ITA NO. 1495/KOL/2 012 DATED 27/05/2015 FOR ASSESSMENT YEAR 2009-10 AND FOR ADMISSION OF THE SA ME FOR HEARING ON MERITS. 2. THE TRIBUNAL VIDE ITS ORDER DATED 27/05/2015 DIS POSED OF THE APPEAL EX PARTE QUA THE ASSESSEE AND DISMISSED THE SAME FOR NON-PROSECU TION. 3. NONE APPEARED FOR AND ON BEHALF OF REVENUE. HOW EVER, AN APPLICATION DATED 18.02.2016 SEEKING ADJOURNMENT ON BEHALF OF REVENUE IS PLACED ON RECORD. WE REJECTED THE SAME. THE LD. COUNSEL FOR THE ASSESSEE HAS NOW MOVE D A MISC. PETITION AND STATED THAT ASSESSEE WAS PREVENTED FROM APPEARING BEFORE THE BE NCH ON THE DATE OF HEARING DUE TO NON- RECEIPT OF NOTICE OF HEARING AS HIS FAMILY WENT TO THEIR NATIVE DUE TO ASSESSEES BROTHERS DEATH, WHICH WAS BEYOND HIS CONTROL AND HENCE, HE C OULD NOT ATTEND THE HEARING BEFORE TRIBUNAL ON 27.05.2015. HENCE, THE ASSESSEE/APPLICA NT HAS PRAYED THAT THE ORDER PASSED ON 27.05.2015 MAY BE RECALLED FOR PASSING A FRESH ORDE R ON MERIT. IN THIS VIEW OF THE MATTER, WE RECALL THIS ORDER OF THE TRIBUNAL DATED 27.05.20 15 AND ADMIT THE APPEAL FOR FRESH HEARING. REGISTRY IS DIRECTED TO FIX THE APPEAL ON 29.03.2016. 4. IN THE RESULT, MISC. APPLICATION OF ASSESSEE IS ALLOWED. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- (P. M. JAGTAP) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 19 TH FEBRUARY, 2016 JD.(SR.P.S.) 2 MA NO.72/K/2015 SUPER ENTERPRISE A. Y 2009-10 COPY OF THE ORDER FORWARDED TO: 1 . APPLICANT: M/S. SUPER ENTERPRISE, C/O ARABINDA GHOS H, KHOTTADIHI, BURDWAN- 713346. 2 RESPONDENT ITO, WARD-2(3), DURGAPUR. 3 . THE CIT(A) , DURGAPUR 4. CIT, DURGAPUR 5 . DR, KOLKATA BENCHES, KOLKATA TRUE COPY, BY ORDER, ASSTT. REGISTRAR .