M/s. Crabel Infotech Pvt. Ltd., , Kolkata V. ITO, Ward - 8(1), Kolkata , Kolkata

MA 88/KOL/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 4021 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 6 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-10-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2012-2013
• Appeal Filed On: 11-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUPRIYO PAL
• Keywords: Unexplained cash credit
• Section: 254(2); 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA A BENCH, KOLKATA [BEFORE SHRI P.M. JAGTAP, HONBLE VICE PRESIDENT, KZ & SHRI S.S. GODARA, HONBLE JUDICIAL MEMBER] M.A. NO. 88/KOL/2019 I.T.A. NO. 497/KOL/2018 ASSESSMENT YEAR: 2012-13 M/S CRABEL INFOTECH PVT. LTD....................................................APPELLANT 46A, RAFI AHMED KIDWAI ROAD 3 RD FLOOR KOLKATA 700 016 [PAN : AAECC 7483 N] VS. INCOME TAX OFFICER, WARD-8 (1), KOLKATA............................................RESPONDENT APPEARANCES BY: SHRI SOUMITRA CHOUDHURY, ADVOCATE APPEARING ON BEHALF OF THE ASSESSEE SHRI SUPRIYO PAL, JCIT, D/R, APPEARED ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : OCTOBER 9 TH , 2020 DATE OF PRONOUNCING THE ORDER : OCTOBER 22 ND , 2020 O R D E R PER S.S. GODARA, JM :- BY VIRTUE OF THIS MISCELLANEOUS APPLICATION FILED U/S 254(2) OF THE INCOME TAX ACT, 1961, THE ASSESSEE SEEKS TO RECALL THE TRIBUNALS EX-PARTE ORDER DT. 28/12/2018 REMITTING ITS GRIEVANCE(S) TO THE CIT(A) FOR FRESH ADJUDICATION. 2. THE ASSESSEES ONLY CASE DURING THE COURSE OF HEARING IS THAT IT COULD NOT APPEAR IN THE MAIN APPEAL ON ACCOUNT OF SOME COMMUNICATION GAP BETWEEN OWING TO LATE SERVICE OF HEARING NOTICE. ITS FURTHER CASE IS THAT THE ASSESSEE HAS FILED OVERWHELMING EVIDENCE BEFORE THE LOWER AUTHORITIES IN ORDER TO PROVE THE IDENTITY, GENUINENESS AND CREDITWORTHINESS OF UNEXPLAINED CASH CREDITS IN THE NATURE OF SHARE CAPITAL/PREMIUM. ALL THESE PLEADINGS AND MORE PARTICULARLY THAT OF DELAYED SERVICE OF HEARING NOTICE HAVE GONE UNREBUTTED FROM THE DEPARTMENT SIDE TO THE LIMITED EXTENT OF ASSESSEES INSTANT MISCELLANEOUS APPLICATION. WE THEREFORE RECALL OUR ORDER DT. 28/12/2018 AND DIRECT THE REGISTRY TO FIX THE MAIN APPEAL ITA NO. 497/KOL/2018 FOR HEARING IN DUE COURSE AFTER PRIOR INTIMATION TO BOTH THE PARTIES. 3. IN THE RESULT, THIS MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. KOLKATA, THE 22 ND DAY OF OCTOBER, 2020. SD/- SD/- [P.M. JAGTAP] [ S.S. GODARA ] VICE PRESIDENT JUDICIAL MEMBER DATED : 22.10.2020 {SC SPS} 2 M.A. NO. 88/KOL/2019 I.T.A. NO. 497/KOL/2018 ASSESSMENT YEAR: 2012-13 M/S CRABEL INFOTECH PVT. LTD. COPY OF THE ORDER FORWARDED TO: 1. M/S CRABEL INFOTECH PVT. LTD 46A, RAFI AHMED KIDWAI ROAD 3 RD FLOOR KOLKATA 700 016 2. INCOME TAX OFFICER, WARD-8 (1), KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES