M/s. Zenith Exports Limited, Kolkata V. ACIT, Circle - 5, Kolkata, Kolkata

MA 92/KOL/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7813 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-03-2012
• Appeal Filed By: Assessee
• Bench Allotted: B
• Assessment Year: 2004-2005
• Appeal Filed On: 20-10-2011
• Court: TRIBUNAL
• Department Lawyers: ANJAN PD ROY
• Assessee Lawyers: U N RAI SHRI MANISH TIWARY

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL, BEN CH B, KOLKATA () BEFORE , , , , , SHRI MAHAVIR SINGH, JUDICIAL MEMBER. /AND . .. .!' !'!' !'. .. . , #$ SHRI C.D.RAO, ACCOUNTANT MEMBER % % % % / M.A.NOS.92& 93/KOL/2011 A/O ITA NOS . 05&06/KOL/2011 &' ()/ ASSESSMENT YEAR : 2004-05 (+, / APPELLANT ) M/S.ZENITH EXPORTS LIMITED, KOLKATA (PAN: AAACZ 0986 F) - & - - VERSUS - . (./+,/ RESPONDENT ) A.C.I.T., CIRCLE-5, KOLKATA +, 0 1 #/ FOR THE APPELLANT: SHRI U.N.RAI ON BEHALF OF SHRI MANISH TIWARY ./+, 0 1 #/ FOR THE RESPONDENT: SHRI ANJAN PD.ROY 2&3 0 '$ /DATE OF HEARING : 02.03.2012 4( 0 '$ /DATE OF PRONOUNCEMENT : 02.03.2012. #5 / ORDER ( (( ( . .. .!' !'!' !'. .. . ) )) ), , , , #$ PER SHRI C.D.RAO, AM THE ABOVE TWO MISCELLANEOUS APPLICATIONS HAVE BEEN FILED BY THE ASSESSEE TO RECALL THE ORDERS OF THE TRIBUNAL DATED 22.09.2011 VIDE ITA NOS.05 & 06/KOL/2011 WHEREIN THE APPEALS OF THE ASSESSEE WERE DISMISSED IN LIMINE ON ACCOUNT OF NON- PROSECUTION. 2. AT THE TIME OF HEARING BEFORE US THE LD. AR APPE ARING ON BEHALF OF ASSESSEE SUBMITTED AN ADJOURNMENT PETITION DATED 01.03.2012 STATING THAT HE IS GOING OUT OF STATION AND NOT POSSIBLE TO REPRESENT THE HEARING O N THE SCHEDULED DATE AND REQUESTED 2 TO REFIX THE HEARING ON 16.03.2012. THE LD. AR HAS ENCLOSED THE POWER OF ATTORNEY IN HIS FAVOUR. THE ADJOURNMENT PETITION WAS REJECTED B Y THE BENCH AND THE CASE WAS HEARD ON MERIT. AS PER THE MISCELLANEOUS APPLICATIO N THE ASSESSEE REQUESTED TO RECALL THE EXPARTE ORDER AND THE APPEAL OF THE ASSESSEE MA Y BE LISTED FOR HEARING AND DISPOSED ON MERIT. 3. THE LD. DR HAD NO OBJECTION IF THE EXPARTE ORDER IS RECALLED AND THE APPEALS ARE 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 ORDERS DATED 22.09.2011 AN D FIX THE CASE FOR HEARING ON MERIT ON 18.06.2012. 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 APPLICATIONS OF THE ASSESSEE ARE 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. #5 0 .6 7#6(8- COPY OF THE ORDER FORWARDED TO: 1. M/S.ZENITH EXPORTS LIMITED, 19, R.N.MUKHERJEE ROAD, KOLKATA-700001. 2 A.C.I.T., CIRCLE-5, KOLKATA 3. THE CIT-II, KOLKATA, 4. THE CIT(A)-VI, KOLKATA 5. DR, KOLKATA BENCHES, KOLKATA /6 ./ TRUE COPY, #5&2/ BY ORDER, DEPUTY /ASST. REGISTRAR , ITAT, KOLKATA BENCHES R.G.(.P.S.) 3