Emkay Fabricators & Finvest Pvt. Ltd., Kolkata V. ACIT, CC- XXIII, Kolkata, Kolkata

MA 83/KOL/2011

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0012 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 5 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-03-2013
• Appeal Filed By: Assessee
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 19-09-2011
• Court: TRIBUNAL
• Department Lawyers: DILIP KUMAR RAKSHIT
• Assessee Lawyers: R CHOWDHURY

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL, BEN CH B, KOLKATA () BEFORE , , , , , ,, , SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER ! ! ! ! /AND ''# $% ''# $% ''# $% ''# $%, , , , & & & & SHRI GEORGE MATHAN, JUDICIAL MEMBER !' !' !' !' / M.A.NO.83/KOL/2011 A/O IT(SS)A.NO.125/KOL/2004 &%( )*/ BLOCK PERIOD : 01.04.1990 TO 24.10.2000 ($, / APPELLANT ) M/S. EMKAY FABRICATORS & FINVEST PVT. LTD., KOLKATA (PAN: AAACE 7421 Q) - % - - VERSUS - . (.$,/ RESPONDENT ) A.C.I.T., CENTRAL CIRCLE- XXIII, KOLKATA. $, / 0 / FOR THE APPELLANT: SHRI R.CHOWDHURY, ADVOCATE .$, / 0 / FOR THE RESPONDENT: SHRI DILIP KUMAR RAKSHIT, SR.DR % 1 / 2 /DATE OF HEARING : 15.03.2013. 3) / 2 /DATE OF PRONOUNCEMENT :.15.03.2013. 4 / ORDER ( (( (''# $% ''# $% ''# $% ''# $%) )) ), , , , & PER GEORGE MATHAN, JM THE ABOVE MISCELLANEOUS APPLICATION FILED BY THE A SSESSEE TO RECALL THE ORDER OF TRIBUNAL DATED 30.03.2005 .VIDE IT(SS)A NO.125/K OL/2004 PERTAINING TO BLOCK PERIOD 01.04.1990 TO 24.10.2000 WHEREIN THE APPEAL OF ASSESSEE WAS DISMISSED IN LIMINE ON ACCOUNT OF NON-PROSECUTION. 2. AS PER THE ASSESSEES MISCELLANEOUS APPLICATION IT WAS SUBMITTED THAT THE ASSESSEE COMPANY IS IN EXISTENCE AT THE ADDRESS STA TED IN GROUND OF APPEAL AND THE NOTICE COULD NOT BE SERVED ON THE ASSESSEE COMPANY. THEREFORE THE ASSESSEE REQUESTED M.A.NO.83/KOL/2011 A/O IT(SS)A NO.125/KOL/2004 2 TO RECALL THE EXPARTE ORDER AND THE APPEAL OF THE A SSESSEE MAY BE LISTED FOR HEARING AND DISPOSED ON MERITS. 3. THE LD. DR HAD NO OBJECTION IF THE EXPARTE ORDER IS RECALLED AND THE APPEAL IS DISPOSED ON MERIT AS NO PREJUDICE IS CAUSED TO THE REVENUE BY A DISPOSAL ON MERIT. 4. AFTER HEARING THE RIVAL SUBMISSIONS AND ON CARE FUL PERUSAL OF MATERIAL AVAILABLE ON RECORD WE RECALL OUR ORDER DATED 30.03.2005 AND FIX THE CASE FOR HEARING ON MERIT ON 26.08.2013. SINCE THE SAID DATE HAS BEEN PRONOUN CED IN THE OPEN COURT NO FRESH NOTICE OF HEARING WILL BE SERVED ON EITHER PARTIES. 5. IN THE RESULT THE MISCELLANEOUS APPLICATION OF T HE ASSESSEE IS ALLOWED ORDER DICTATED AND PRONOUNCED IN THE OPEN COURT ON 15.03.2013. SD/- SD/- , , , , , PRAMOD KUMAR, ACCOUNTANT MEMBER. ''# $% ''# $% ''# $% ''# $%, , , , & & & & GEORGE MATHAN, JUDICIAL MEMBER ( (( (2 2 2 2) )) ) DATE: 15.03.2013 4 / &&5 65)7- COPY OF THE ORDER FORWARDED TO: 1. EMKAY FABRICATORS & FINVEST PVT. LTD., 187, RABINDR A SARANI, 1 ST FLOOR, ROOM NO.52, KOLKATA-700007. 2 A.C.I.T., CENTRAL CIRCLE-XXIII, KOLKATA 3. CIT , KOLKATA 4. CIT(A)- K OLKATA 5. . CIT(DR), KOLKATA. .5 &/ TRUE COPY, 4%/ BY ORDER, DEPUTY /ASST. REGISTRAR , ITAT, KOLKATA BENCHES R.G.(.P.S.) M.A.NO.83/KOL/2011 A/O IT(SS)A NO.125/KOL/2004 3