M/s. Esteem Tradecomm Pvt. Ltd., Kolkata V. ITO, Ward - 5(3), Kolkata, Kolkata

MA 88/KOL/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6784 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-06-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 18-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S DASGUPTA
• Assessee Lawyers: MIRAJ D. SHAH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH B, KOLKATA [BEFORE SHRI P.M. JAGTAP, AM & SHRI S.S. VISWANETHRA RAVI, JM] M.A. NO. 88/KOL/2018 (A/O, ITA NO. 1991/KOL/2016) ASSESSMENT YEAR: 2008-09 M/S. EASTERN TRADECOMM PVT. LTD.........................................APPELLANT 90, CHAKDAH ANANDPALLY DHALIPARA, NEAR PURBA ANANDPALLY AUTOSTAND, KOLKATA 700 093. [PAN: AAACE 5486 D] ITO, WARD 5(3), KOLKATA................................RESPONDENT 54/1, RAFI AHMED KIDWAI ROAD, KOLKATA 700 016. APPEARANCES BY: SHRI MIRAJ D. SHAH, AR APPEARING ON BEHALF OF THE ASSESSEE. SHRI S. DASGUPTA, ADDL. CIT APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : JUNE 22, 2018 DATE OF PRONOUNCING THE ORDER : JUNE 22, 2018 ORDER PER P.M. JAGTAP, AM BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE TRIBUNALS ORDER DATED APRIL 2, 2018 PASSED EX-PARTE DISMISSING THE APPEAL OF THE ASSESSEE BEING ITA NO. 1991/KOL/2016 FOR NON-PROSECUTION ON THE GROUND THAT THE NOTICE OF THE HEARING FIXED ON APRIL 2, 2018 WAS NOT RECEIVED BY THE ASSESSEE WHICH RESULTED IN ITS NON-APPEARANCE. 2. KEEPING IN VIEW THE REASON GIVEN BY THE ASSESSEE, WHICH IS DULY SUPPORTED BY AN AFFIDAVIT FILED BY THE DIRECTOR OF THE ASSESSEE COMPANY AFFIRMING THE RELEVANT FACTS ON OATH, WE ARE SATISFIED THAT THERE WAS A SUFFICIENT CASE FOR THE NON-APPEARANCE OF THE ASSESSEE ON APRIL, 2, 2018 WHEN ITS APPEAL WAS CALLED ON FOR HEARING. WE ACCORDINGLY RECALL THE EX-PARTE ORDER OF THE TRIBUNAL DATED APRIL 2, 2 MA NO. 88/KOL/2018 ASSESSMENT YEAR: 2008-09 M/S. EASTERN TRADECOMM PVT. LTD. 2018 KEEPING IN VIEW THE PROVISO TO RULE 24 OF THE APPELLATE TRIBUNALS RULES 1963 AND RESTORE THE APPEAL OF THE ASSESSEE TO ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO FIX THE SAID APPEAL FOR HEARING AFRESH BEFORE THE REGULAR BENCH ON 01.08.2018 AS ANNOUNCED IN THE OPEN COURT AND TAKEN NOTE OF BY THE LEARNED REPRESENTATIVES OF BOTH THE SIDES. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 22 ND JUNE, 2018. SD/- SD/- (S.S. VISWANETHRA RAVI) (P.M. JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 22/06/2018 BISWAJIT, SR. PS COPY OF ORDER FORWARDED TO: 1. M/S. ESTEEM TRADECOMM PVT. LTD., 90, CHAKDAH ANANDPALLY DHALIPARA, NEAR PURBA ANANDPALLY AUTOSTAND, KOLKATA 700 093. 2. ITO, WD-5(3), 54/1, RAFI AHMED KIDWAI ROAD, KOLKATA 700 016. 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY, BY ORDER, SR. P.S. / H.O.O. ITAT, KOLKATA