M/s. GNB Motors Pvt. Ltd., Kolkata V. DCIT, Circle - 13(1), KOLKATA, Kolkata

MA 81/KOL/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 7118 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-08-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 09-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARINDAM BHATTACHARYA
• Assessee Lawyers: AMITAVA BOSE LD
• Keywords: Principle of natural justice

Judgement Text

INCOME TAX APPELLATE TRIBUNAL A BENCH : KOLKATA BEFORE SHRI J. SUDHAKAR REDDY , AM & SHRI S.S.VISWANETHRA RAVI, JM M.A. NO . 8 1/KOL/2018 [ IN I.T A NO . 1331/KOL/2016 A.Y 20 1 1 - 12 ] M/S. GNB MOTORS P.LTD VS. D.C.I.T, CIR - 13(1), KOLKATA PAN: AA ACG9149H [ APPLICANT ] [ RESPONDENT ] APPLICANT BY : SHRI A MITAVA BOSE, LD.AR RESPONDE NT BY : SHRI ARINDAM BHATTACHARYA, ADDL. CIT, DR DATE OF HEARING : 15 - 06 - 2018 DATE OF PRONOUNCEMENT : 08 - 0 8 - 2018 ORDER SHRI S.S.VISWANETHRA RAVI, JM BY T H IS MISCELLANEOUS APPL ICATION FILED U/S. 254(2) OF THE ACT THE APPLICANT ASSESSEE INTENDS TO REC ALL THE EX PARTE ORDER DT. 19 - 04 - 2018 PASSED N ITA NO. 1331/KOL/2016 FOR THE A.Y 201 1 - 12 . 2. AFTER HEARING BOTH THE PARTIES, WE FIND THAT THE APPEAL WAS FIXED ON 14 - 6 - 2016 AND THE CASE WAS ADJOURNED FROM TIME TO T IME ON VARIOUS OCCASIONS DUE TO NON - FUNCTIONING OF THE BENCH. BEFORE US THE CONTENTION OF THE LD.AR , THAT NO NOTICE WAS RECEIVED BY THE ASSESSE AND AS SUCH IN ABSENCE OF ANY RECEIPT OF NOTICE, THE ASSESSE COULD NOT APPE AR ON THE DATE OF HEARING. THEREFORE, TAKING INTO CONSIDERATION THE FACTS AND CIRCUMSTANCES OF THE CASE, SUBMISSIONS OF THE LD.AR AND IN THE INTEREST OF NATURAL JUSTICE, WE RECALL THE SAID EX PARTE ORDER DT. 19 - 04 - 2018 . REGISTRY IS DIRECTED TO FIX THE CASE AFRESH BY ISSUING NOTICES TO THE RESPECTIVE PARTIES. M.A. NO . 81 /K/18 M/S. GNB MOTORS P.LTD 2 3. IN THE RESULT, THE M ISC. APPLICATION FILED BY THE ASSESSEE IS ALLOWED . ORDER PRONOUNCED IN THE OPEN COURT ON 08 - 08 - 2018 SD/ - SD/ - J. SUDHAKAR REDDY S.S.VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 08 - 08 - 2018 COPY OF THE ORDER FORWARDED TO: 1. APPLICANT / ASSESSEE: M/S. GNB MOTORS P.LTD, P - 15, INDIA E XCHANGE PLACE EXTN, TODI MANSION, 9 TH FL., KOLKATA - 73. 2 RESPONDENT / DEPARTMENT: THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 13(1), AAYKAR (POORVA), 110 SHANTIPALLY, EM BYPASS, 6 TH FLOOR, KOLKATA - 107. 3. CIT, 4. CIT(A), 5. D R, KOLKATA B ENCHES, KOLKATA * *PP/SPS TRUE COPY BY ORDER, SR.PS, H.O.O ITAT,KOL