M/s. Shree Nurshingsahay Mudungopal Engg. (P) Ltd., Kolkata V. ITO, Ward - 59(3) (TDS), KOLKATA, Kolkata

MA 76/KOL/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6921 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-07-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2009-2010
• Appeal Filed On: 01-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S KUMAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH D, KOLKATA [BEFORE SHRI P.M. JAGTAP, AM & SHRI S.S. VISWANETHRA RAVI, JM] M.A. NO. 76/KOL/2018 (A/O, ITA NO. 1124/KOL/2016) ASSESSMENT YEAR: 2009-10 M/S. SHREE NURSINGSAHAY MUDUNGOPAL ENGG (P) LTD......................................APPELLANT 55, EZRA STREET, 1 ST FLOOR, KOLKATA 700 001. [PAN: CALSO 5533 C] ITO, WARD 59(3) TDS, KOLKATA.......................RESPONDENT 169, A.J.C. BOSE ROAD, BAMBOO VILLA, KOLKATA 700 014. APPEARANCES BY: SHRI SUNIL SURANA, ADVOCATE APPEARING ON BEHALF OF THE ASSESSEE. SHRI S. KUMAR, ADDL. CIT APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : JULY 20, 2018 DATE OF PRONOUNCING THE ORDER : JULY 20, 2018 ORDER PER P.M. JAGTAP, AM BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE TRIBUNALS ORDER DATED APRIL 9, 2018 PASSED EX-PARTE DISMISSING THE APPEAL OF THE ASSESSEE BEING ITA NO. 1124/KOL/2016 FOR NON-PROSECUTION ON THE GROUND THAT THE DATE OF HEARING FIXED BY THE TRIBUNAL ON APRIL 9, 2018 WAS WRONGLY NOTED BY THE LEARNED COUNSEL FOR THE ASSESSEE IN HIS DIARY AS MAY 9, 2018. 2. KEEPING IN VIEW THE REASON GIVEN BY THE ASSESSEE, WE ARE SATISFIED THAT THERE WAS A SUFFICIENT CAUSE FOR THE NON-APPEARANCE OF THE ASSESSEE WHEN ITS APPEAL WAS CALLED ON FOR HEARING ON APRIL 9, 2018. WE, ACCORDINGLY, RECALL THE EX-PARTE ORDER PASSED BY THE TRIBUNAL DATED APRIL 9, 2018, KEEPING IN VIEW THE PROVISO TO RULE 24 OF THE APPELLATE TRIBUNAL RULES, 1963 AND RESTORE THE APPEAL OF THE 2 MA NO. 76/KOL/2018 ASSESSMENT YEAR: 2009-10 SHREE NURSINGSAHAY MUDUNGOPAL ENGG. (P). LTD. ASSESSEE TO ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO FIX THE SAID APPEAL FOR HEARING AFRESH BEFORE THE REGULAR BENCH ON 03.09.2018 AS ANNOUNCED IN THE OPEN COURT AND TAKEN NOTE OF BY THE LEARNED REPRESENTATIVES OF BOTH THE SIDES. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 20 TH JULY, 2018. SD/- SD/- (S.S. VISWANETHRA RAVI) (P.M. JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 20/07/2018 BISWAJIT, SR. PS COPY OF ORDER FORWARDED TO: 1. SHREE NURSINGSAHAY MUDUNGOPAL ENGG (P) LTD., 55, EZRA STREET, 1 ST FLOOR, KOLKATA 700 001. 2. ITO, WD-59(3), 169, A.J.C. BOSE ROAD, BAMBOO VILLA, KOLKATA 700 014. 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY, BY ORDER, SR. P.S. / H.O.O. ITAT, KOLKATA