Globsyn Technologies Limited, Kolkata V. I.T.O., Ward-2(3), Kolkata, Kolkata

MA 78/KOL/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 5751 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 29-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANKAR HALDER
• Assessee Lawyers: MANISH TIWARI

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOLKATA BEFORE: SHRI P.M. JAGTAP, VICE-PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER M.A. NO.78/KOL/2019 (A/O. I.T.A NO.1999/KOL/2016) (ASSESSMENT YEAR: 2007-08) GLOBSYN TECHNOLOGIES LTD. APPELLANT [PAN:AAACG 3401 C] VS ITO, WARD-2(3), KOLKATA RESPONDENT FOR THE APPELLANT : SHRI MANISH TIWARI, AR FOR THE RESPONDENT : SHRI SANKAR HALDER, JCIT, SR. DR DATE OF HEARING : 03.05.2019 DATE OF PRONOUNCEMENT : 03.05.2019 ORDER PER SHRI S.S. VISWANETHRA RAVI, JM: THIS MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE TO RECALL THE EX PARTE ORDER DATED 14.02.2019 PASSED BY THIS TRIBUNAL IN ITA NO.1999/KOL/2016 FOR ASSESSMENT YEAR 2007-08. 2. HEARD BOTH PARTIES AND PERUSED THE MATERIALS AVAILABLE ON RECORD. ON PERUSAL OF THE MISCELLANEOUS APPLICATION WHEREIN IT WAS STATED, THE ASSESSEE ENGAGED ONE AUTHORIZED REPRESENTATIVE, SRI MANISH TIWARI, FCA TO PROSECUTE THIS APPEAL BEFORE THE TRIBUNAL. HE WAS VERY MUCH IN THE TRIBUNAL ON 14.02.19 WHEREIN HE WAS ENGAGED IN ANOTHER CASE IN ANOTHER BENCH OF THIS TRIBUNAL. FOR THE SAID REASON, HE COULD NOT APPEAR BEFORE THIS TRIBUNAL ON THE DATE OF HEARING AND NON-APPEARANCE IS NEITHER INTENTIONAL NOR DELIBERATE. WE FIND THAT THE REASONS STATED BY THE ASSESSEE AND THE SUBMISSIONS ADVANCED BY THE LD. AR AND IN THE INTEREST OF JUSTICE, WE DEEM IT PROPER TO RECALL EX M.A. NO.78/KOL/2019 GLOBSYN TECHNOLOGIES LTD. 2 PARTE ORDER DATED 14.02.2019 AND RESTORE THE APPEAL NO.ITA NO.1999/KOL/2016 TO THE FILE. WITH THE CONSENT OF BOTH THE PARTIES, WE FIX THE HEARING OF THIS APPEAL ON 10.06.2019. SINCE THE DATE OF HEARING IS PRONOUNCED IN OPEN COURT, NO SEPARATE NOTICES WILL BE ISSUED. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 03.05.2019. SD/- SD/- [P.M. JAGTAP] [S.S. VISWANETHRA RAVI] VICE PRESIDENT JUDICIAL MEMBER DATED : 03.05.2019 PLACE : KOLKATA RS, SR.PS COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT GLOBSYN TECHNOLOGIES LTD., XI-11 & 12, BLOCK-EP & GP, SECTOR-V, KOL- 700091. 2 RESPONDENT ITO, WARD-2(3), KOLKATA. 3 . THE CIT(A), KOLKATA 4. 5. CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA //TRUE COPY// BY ORDER, ASSISTANT REGISTRAR, ITAT, KOLKATA