Manakamna Developers(P)Ltd, Siliguri V. Add.CIT,Range-2, Siliguri, Siliguri

MA 84/KOL/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9457 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-10-2012
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: 2006-2007
• Appeal Filed On: 17-07-2012
• Court: TRIBUNAL
• Department Lawyers: D J MEHTASR
• Assessee Lawyers: J M THARD

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL, BEN CH C, KOLKATA () BEFORE , , , , , SHRI MAHAVIR SINGH, JUDICIAL MEMBER. /AND . .. . ! ! ! !. .. . , '# SHRI C.D.RAO, ACCOUNTANT MEMBER $ $ $ $ / M.A.NO.84/KOL/2012 A/O ITA NO . 1577/KOL/2010 %& '(/ ASSESSMENT YEAR : 2006-07 (*+ / APPELLANT ) M/S.MANA KAMNA DEVELOPERS (P)LTD., SILIGURI (PAN: AADCM 7438 J) - % - - VERSUS - . (-.*+/ RESPONDENT ) ADDITIONAL C.I.T., RANGE- 2, SILIGURI *+ / 0 '/ FOR THE APPELLANT: SHRI J.M.THARD, ADVOCATE -.*+ / 0 '/ FOR THE RESPONDENT: SHRI D.J.MEHTA,SR.DR 1%2 / !# /DATE OF HEARING : 19.10.2012 3' / !# /DATE OF PRONOUNCEMENT : 19.10.2012. '4 / ORDER ( (( ( . .. . ! ! ! !. .. . ) )) ), , , , '# PER SHRI C.D.RAO, AM THE ABOVE MISCELLANEOUS APPLICATION HAS BEEN FILED BY ASSESSEE TO RECALL THE ORDER OF TRIBUNAL DATED 02.02.2012 VIDE ITA NO.1577 /KOL/2010 PERTAINING TO A.YR. 2006-07. 2. BY THIS MISCELLANEOUS APPLICATION THE ASSESSEE H AS FILED AN AFFIDAVIT TO THE EFFECT THAT 5. THAT THE CORRECT FACT IS THAT THE APPEAL WAS FI XED FOR HEARING ON 12.10.2010 WHEN OUR A/R SRI J. M. THARD. ADVOCATE DULY ATTENDED AND THE HEARING WAS ADJOURNED TO 23.12.2010 AT HIS REQUEST. ON 23.12.2010 BENCH C WAS CANCELLED. THEREAFTER COMPANY DID NOT RECEIVE ANY NOTICE ABOUT FIXATION OF HEARIN G OF THE APPEAL. 2 6. THAT THE SAID COMPANY THEREAFTER ENQUIRED BY THE IR LETTER DTD.18.05.2012 ABOUT THE FATE OF THE APPEAL WHEN THEY WERE INFORMED THAT THE APPEAL HAD BEEN DISMISSED EX-PARTE FOR NON- PROSECUTION AS NONE APPEARED ON THE DATE O F LAST DATE FIXED FOR HEARING ON 02.02.20 12. 7. . THAT THE DECLARANT SUBMITS THAT THE COMPANY DI D NOT RECEIVE ANY NOTICE ABOUT FIXATION OF THE HEARING ON 02.02.2012. IT APPEARS T HAT THE NOTICE WAS SENT TO THE COMPANYS OLD ADDRESS AT SEVOKE ROAD, SILIGURI WHIC H HAD BEEN CHANGED SINCE THEN AND THEREFORE THE COMPANY DID NOT RECEIVE THE NOTICE OF HEARING. THE DECLARANT SUBMITS THAT NON-APPEARANCE ON THE LAST DATE OF HEARING ON 02.02 .2012 WAS FOR SUFFICIENT CAUSE IN AS MUCH AS THE COMPANY DID NOT RECEIVE THE NOTICE OF H EARING BECAUSE OF NON-INTIMATION OF THE CHANGE OF ADDRESS TO THE I.T.A.T. OFFICE. 2.1. IN VIEW OF THE ABOVE THE LD. COUNSEL APPEARING ON BEHALF OF ASSESSEE WAS UNABLE TO ATTEND AT THE TIME OF HEARING. SO HE REQU ESTED TO RECALL THE ORDER OF TRIBUNAL DATED 02.02.2012. 3. ON THE OTHER HAND, THE LD. DR APPEARING ON BEHAL F OF REVENUE DID NOT OBJECT FOR THE SAID REQUEST OF THE LD. COUNSEL FOR ASSESSE E. 4. AFTER HEARING THE RIVAL SUBMISSIONS AND ON CAREF UL PERUSAL OF MATERIALS AVAILABLE ON RECORD, WE CONSIDER IT FIT TO RECALL T HE EXPARTE ORDER PASSED BY THIS TRIBUNAL DATED 02.02.2012 AND DIRECT THE REGISTRY T O FIX THE CASE FOR HEARING IN DUE COURSE AND INFORM BOTH THE PARTIES ACCORDINGLY. 5. IN THE RESULT THE MISCELLANEOUS APPLICATION FILE D BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 19.10.2012. SD/- SD/- , , , , MAHAVIR SINGH, JUDICIAL MEMBER . .. . ! ! ! !. .. . , , , , '# '# '# '# , C.D.RAO, ACCOUNTANT MEMBER. ( (( (!# !# !# !#) )) ) DATE: 19.10.2012. R.G.(.P.S.) 3 '4 / -5 6'5'7- COPY OF THE ORDER FORWARDED TO: 1. M/S.MANA KAMNA DEVELOPERS (P)LTD., 661, KISTURI NIW ASH, PANJABI PARA, SEVOKE ROAD, SILIGURI-734001. 2 ADDL. CIT-RANGE-2, SILIGURI. 3. THE CIT-SILIGURI 4. TH E CIT(A)-SILIGURI. 5. DR, KOLKATA BENCHES, KOLKATA .5 -/ TRUE COPY, '4%1/ BY ORDER, DEPUTY /ASST. REGISTRAR , ITAT, KOLKATA BENCHES