Suchi Marketing Private Limited, Kolkata V. ITO, Ward - 12(2), Kolkata, Now Ward - 5(1), Kolkata, Kolkata

MA 84/KOL/2018

• Counselvise Citation: [2018] 123 COUNSELVISE.COM (IT) 0824 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-10-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 1994-1995
• Appeal Filed On: 14-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAURAV KUMAR
• Assessee Lawyers: P J BHIDE

Judgement Text

PAGE | 1 IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH SMC, KOLKATA BEFORE SH. J.S.REDDY, ACCOUNTANT MEMBER AND SH. S.S.GODARA, JUDICIAL MEMBER M.A.NOS.-84 TO 86/KOL/2018 [IN ITA NOS.1402 TO 1404/KOL/2017] [ASSESSMENT YEARS: 1994-95 TO 1996-97] SUCHI MARKETING PVT. LTD., 77, NETAJI SUBHAS ROAD, KOLKATA-700001. PAN-ADCS6743G VS ITO, WARD-12(2), KOLKATA [NOW WARD-5(1)], AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-700069. (APPELLANT) (RESPONDENT) APPELLANT BY SH. P.J.BHIDE, AR RESPONDENT BY SH. SAURAV KUMAR, ADDL. CIT DR DATE OF HEARING 24.08.2018 DATE OF PRONOUNCEMENT 05.10.2018 ORDER PER J.SUDHAKAR REDDY, ACCOUNTANT MEMBER BY THESE MISCELLANEOUS APPLICATIONS, THE ASSESSEE SEEKS RECALL OF THE EX-PARTE ORDER PASSED BY THE TRIBUNAL DATED 31.10.2017. 2. LD. COUNSEL FOR THE ASSESSEE SUBMITS THAT NO NOTICE OF HEARING WAS RECEIVED, FIXING THIS CASE FOR HEARING ON 16.10.2017 AND HENCE, NO ARRANGEMENTS COULD BE MADE FOR REPRESENTING THE MATTER. 3. IN VIEW OF THE ABOVE SUBMISSIONS, WE ARE CONVINCED THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FROM APPEARING BEFORE THE TRIBUNAL ON THE DATE OF HEARING. HENCE, IN VIEW OF THE PROVISO OF RULE 24 OF THE INCOME TAX RULES, 1962, WE RECALL THIS ORDER OF THE TRIBUNAL. THE REGISTRY IS DIRECTED TO FIX THIS CASE FOR HEARING ON 29.10.2018. AS THIS DATE WAS PRONOUNCED IN THE OPEN COURT, NO SEPARATE NOTICE OF HEARING SHALL BE ISSUED TO THE PARTIES. 4. IN THE RESULT, ALL THREE MISCELLANEOUS APPEALS OF THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 05.10.2018. SD/- SD/- (S.S.GODARA) (J.SUDHAKAR REDDY) JUDICIAL MEMBER ACCOUNTANT MEMBER DATE:- 05.10.2018 *AMIT KUMAR* M.A.NOS.-84 TO 86/KOL/2018 [IN ITA NOS.1402 TO 1404/KOL/2017] [ASSESSMENT YEARS: 1994-95 TO 1996-97] PAGE | 2 COPY FORWARDED TO: 1. APPELLANT- SUCHI MARKETING PVT. LTD.,77, NETAJI SUBHAS ROAD, KOLKATA- 700001. 2. RESPONDENT- ITO, WARD-12(2), [NOW WARD-5(1)], AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-700069. 3. CIT-KOLKATA 4. CIT(APPEALS)-KOLKATA 5. DR: ITAT-KOLKATA BENCHES SR.P.S./H.O.O ITAT, KOLKATA