M/s. S V Ghatalia & Associates LLP, Kolkata V. DCIT, Circle - 22, Kolkata

MA 9/KOL/2019

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 4813 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-02-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2012-2013
• Appeal Filed On: 15-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ROBIN CHOUDHARY
• Assessee Lawyers: DEBABRATA GHOSH

Judgement Text

M.A. NO. 09/KOL/2019 (IN ITA NO. 1285/KOL/2017) A.Y. 20 12-2013 M/S. S.V. GHATALIA & ASSOCIATES LLP 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA D BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT (KZ) & SHRI A.T. VARKEY, JUDICIAL MEMBER M.A. NO. 09/KOL/2019 (ARISING OUT OF I.T.A. NO. 1285/KOL/2017) ASSESSMENT YEAR: 2012-2013 M/S. S.V. GHATALIA & ASSOCIATES LLP,............... .........................APPLICANT 22, CAMAC STREET, KOLKATA-700 016 [PAN: ACHFS 9181 P] -VS.- DEPUTY COMMISSIONER OF INCOME TAX,................. ...................RESPONDENT CIRCLE-22, KOLKATA APPEARANCES BY: SHRI DEBABRATA GHOSH, FCA, FOR THE APPLICANT SHRI ROBIN CHOUDHARY, ADDL. CIT, D.R. , FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : FEBRUARY 15, 2019 DATE OF PRONOUNCING THE ORDER : FEBRUARY 15, 2019 O R D E R PER SHRI P.M. JAGTAP, VICE-PRESIDENT (KZ): BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RE-CALL OF THE ORDER OF THE TRIBUNAL DATED MAY 31, 2018 PASSED EX-PARTE DISMISSING THE APPEAL OF THE ASSESSEE BEING ITA NO. 1285/KOL/2 017 FOR NON- PROSECUTION ON THE GROUND THAT THE NOTICE FIXING TH E HEARING BEFORE THE TRIBUNAL ON MAY 31, 2018 WAS NEVER RECEIVED BY THE ASSESSEE. KEEPING IN VIEW THIS REASON GIVEN BY THE ASSESSEE, WE ARE SATI SFIED THAT THERE WAS A SUFFICIENT CAUSE FOR THE NON-APPEARANCE OF THE ASSE SSEE BEFORE THE TRIBUNAL ON MAY 31, 2018 WHEN ITS APPEAL WAS CALLED FOR HEARING. WE ACCORDINGLY RECALL THE EX-PARTE ORDER DATED MAY 31, 2018 PASSED BY THE TRIBUNAL, KEEPING IN VIEW THE PROVISO TO RULE 24 OF THE APPELLATE TRIBUNAL RULES, 1963 AND RESTORE THE APPEAL OF THE ASSESSEE AT ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO FIX THE SAME FOR HEARIN G AFRESH BEFORE THE M.A. NO. 09/KOL/2019 (IN ITA NO. 1285/KOL/2017) A.Y. 20 12-2013 M/S. S.V. GHATALIA & ASSOCIATES LLP 2 REGULAR BENCH ON 18 TH MARCH, 2019 AS ANNOUNCED IN THE OPEN COURT AND TAKEN NOTE OF BY THE LD. REPRESENTATIVES OF BOTH TH E SIDES. 2. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON FEBRUARY 15, 2019. SD/- SD/- (A.T. VARKEY) (P.M. JAGTAP) JUDICIAL MEMBER VICE -PRESIDENT (KZ) KOLKATA, THE 15 TH DAY OF FEBRUARY, 2019 COPIES TO : (1) M/S. S.V. GHATALIA & ASSOCIATES LLP, 22, CAMAC STREET, KOLKATA-700 016 (2) DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-22, KOLKATA, (3) COMMISSIONER OF INCOME TAX (APPEALS)-6, KOLKA TA, (4) COMMISSIONER OF INCOME TAX- , (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.