M/s. Behera Brothers, Kolkata V. ACIT, Circle - 28, Kolkata, Kolkata

MA 90/KOL/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7814 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-03-2012
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 19-10-2011
• Court: TRIBUNAL
• Department Lawyers: ANJAN PD ROY
• Section: 2

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL, BEN CH A, KOLKATA () BEFORE , , , , , SHRI MAHAVIR SINGH, JUDICIAL MEMBER. /AND . .. . ! ! ! !. .. . , '# SHRI C.D.RAO, ACCOUNTANT MEMBER $ $ $ $ / M.A.NO.90/KOL/2011 A/O ITA NO . 1868/KOL/2010 %& '(/ ASSESSMENT YEAR : 2007-08 (*+ / APPELLANT ) M/S.BEHERA BROTHERS, KOLKATA (PAN: AACFB 7769 B) - % - - VERSUS - . (-.*+/ RESPONDENT ) A.C.I.T., CIRCLE-28, KOLKATA *+ / 0 '/ FOR THE APPELLANT: SHRI ANANDA SEN -.*+ / 0 '/ FOR THE RESPONDENT: SHRI ANJAN PD.ROY 1%2 / !# /DATE OF HEARING : 02.03.2012 3' / !# /DATE OF PRONOUNCEMENT : 02.03.2012. '4 / ORDER ( (( ( . .. . ! ! ! !. .. . ) )) ), , , , '# PER SHRI C.D.RAO, AM THE ABOVE MISCELLANEOUS APPLICATION HAS BEEN FILED BY THE ASSESSEE TO RECALL THE ORDER OF THE TRIBUNAL DATED 01.09.2011 VIDE ITA NO.1868/KOL/2010 WHEREIN THE APPEAL OF THE ASSESSEE WAS DISMISSED IN LIMINE ON A CCOUNT OF NON-PROSECUTION. 2. AS PER THE ASSESSEES MISCELLANEOUS APPLICATION THE ASSESSEE EXPRESSED INABILITY TO APPEAR BEFORE THE TRIBUNAL ON VARIOUS DATES ON HIS BEHALF DUE TO VARIOUS REASONS. FINALLY WHEN THE CASE WAS FIXED FOR HEARIN G ON 1 ST SEPTEMBER, 2011 IT APPEARS FROM THE APPLICATION THAT THE APPLICANT DID NOT REC EIVE THE NOTICE FOR HEARING ON 1 ST 2 SEPTEMBER, 2011 AND IN ABSENCE OF ANY INFORMATION A ND KNOWLEDGE ABOUT THE NEXT DATE OF HEARING NOBODY COULD REPRESENT THE CASE ON BEHALF OF ASSESSEE. THEREFORE THE ASSESSEE REQUESTED TO RECALL THE EXPARTE ORDER AND THE APPEAL OF THE ASSESSEE MAY BE LISTED FOR HEARING AND DISPOSED ON MERITS. 3. THE LD. DR HAD NO OBJECTION IF THE EXPARTE ORDER IS RECALLED AND THE APPEAL IS DISPOSED ON MERIT AS NO PREJUDICE IS CAUSED TO THE REVENUE BY A DISPOSAL ON MERIT. 4. AFTER HEARING THE RIVAL SUBMISSIONS AND ON CARE FUL PERUSAL OF MATERIAL AVAILABLE ON RECORD WE RECALL OUR ORDER DATED 01.09.2011 AND FIX THE CASE FOR HEARING ON MERIT ON 11.07.2012. SINCE THE SAID DATE HAS BEEN PRONOUN CED IN THE OPEN COURT NO FRESH NOTICE OF HEARING WILL BE SERVED ON EITHER PARTIES. 5. IN THE RESULT THE MISCELLANEOUS APPLICATION OF T HE ASSESSEE IS ALLOWED ORDER PRONOUNCED IN THE OPEN COURT ON 02.03.2012. SD/- SD/- , , , , MAHAVIR SINGH, JUDICIAL MEMBER . .. . ! ! ! !. .. . , , , , '# '# '# '# , C.D.RAO, ACCOUNTANT MEMBER. ( (( (!# !# !# !#) )) ) DATE: 02.03.2012. '4 / -5 6'5'7- COPY OF THE ORDER FORWARDED TO: 1. M/S.BEHERA BROTHERS, 7/3, MUNSHIGANJ ROAD, KIDDERPO RE, KOLKATA-700023. 2 A.C.I.T., CIRCLE-28, KOLKATA 3. THE CIT-X, KOLKATA, 4. THE CIT(A)-XIV, KOLKATA 5. DR, KOLKATA BENCHES, KOLKATA .5 -/ TRUE COPY, '4%1/ BY ORDER, DEPUTY /ASST. REGISTRAR , ITAT, KOLKATA BENCHES R.G.(.P.S.) 3