M/s Hamayam Barter Pvt. Ltd., Kolkata V. CIT, KOLKATA-1, Kolkata

MA 73/KOL/2016

• Counselvise Citation: [2016] 123 COUNSELVISE.COM (IT) 5459 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-08-2016
• Appeal Filed By: Assessee
• Bench Allotted: D
• Assessment Year: 2008-2009
• Appeal Filed On: 26-05-2016
• Court: TRIBUNAL
• Department Lawyers: RAJAT KUMAR KUREEL
• Keywords: Opportunity of being heard

Judgement Text

M.A.NO.73/K/2016 A/O ITA.959/K/2013-M/S.HAMAYAN BAR TER PVT.LTD. A.Y.2008-09 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.73/KOL/2016 (A/O I.T.A NO. 959/KOL/2013) ASSESSMENT YEAR : 2008-0 9 M/S. HAMAYAN BARTER PVT. LTD. -VS.- .C.I .T.- 1, KOLKATA KOLKATA KOLKATA [PAN : AAACH 6442 A] (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 3.11.2015 PASSED IN THE AFORESAID APPEAL. 2. IT HAS BEEN STATED IN THE M.A. THAT THE APPEAL WAS HEARD AND DECIDED EX-PARTE. THE ASSESSEE DID NOT RECEIVE NOTICE OF HEARING AND THER EFORE COULD NOT APPEAR ON THE DATE FIXED FOR HEARING I.E., ON 3.11.2015. 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 3.11.2015. HENCE THE ASSESSEE COULD NOT APPEAR BEFORE THE TRIBUNAL TO PUT FORTH ITS CASE. THE ASSESSEE HAS THEREFORE PRAYED FOR AN OPPORTUNITY OF BEING HEARD BY SETTING ASIDE THE EX-PARTE ORDER DATED 3.11.2015. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS. THERE IS NO EVIDENCE OF SERVICE OF NOTICE OF HEARING FIXING THE APPEAL FOR HEARING ON 3.11.2015 ON RECORD. IN THESE CIRCUMSTANCES, WE RECALL THE ORDER DATED 3.11.2015 AND DIRECT THE REGISTRY TO FIX THE APPEAL FOR HEARING M.A.NO.73/K/2016 A/O ITA.959/K/2013-M/S.HAMAYAN BAR TER PVT.LTD. A.Y.2008-09 2 ON 19.9.2016. THE DATE OF HEARING WAS ANNOUNCED IN OPEN COURT AND IT WAS ALSO INFORMED THAT NO SEPARATE NOTICE WILL BE SENT TO TH E 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. HAMAYAN BARTER PVT. LTD., C/O MAHESH SHARMA, 9/2/1, GIRISH BANERJEE LANE, GROUND FLOOR, ROOM NO.1C, HOWRAH-711101. 2. C.I.T.-1, KOLKATA. 3. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER AS STT.REGISTRAR, ITAT, KOLKATA BENCHES