M/s. Ranjeet Retail Garments Trading Private Limited, Kolkata V. ITO, Ward - 9(3), Kolkata, Kolkata

MA 93/KOL/2018

• Counselvise Citation: [2018] 123 COUNSELVISE.COM (IT) 5783 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-08-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 28-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S DASGUPTA
• Assessee Lawyers: NIRAV SHETH ACA LD

Judgement Text

INCOME TAX APPELLATE TRIBUNAL A BENCH : KOLKATA BEFORE SHRI M. BALAGANESH, AM & SHRI S.S.VISWANETHRA RAVI, JM M.A. NO . 93 /KOL/2018 [IN I.T A NO. 2113 /KOL/201 6 A.Y 200 8 - 09 ] M/S. RANJEET R ETAIL VS. I.T.O. WARD 9(3), KOLKATA GARMENTS TRADING PVT. LIMITED. PAN: AADCR 6994G [ APPLICANT ] [ RESPONDENT ] APPLICANT BY : SHRI NIRAV SH ETH, ACA, LD.AR RESPONDENT BY : SHRI S . DASGUPTA, ADDL. CIT, DR DATE OF HEARING : 10 - 08 - 2018 DATE OF PRONOUNCEMENT : 10 - 08 - 2018 ORDER SHRI S.S.VISWANETHRA RAVI, JM BY T H IS M ISCELLANEOUS APPLICATION FILED U/S. 254(2) OF THE ACT THE APPLICANT ASSESSEE INTENDS TO RECALL THE EX PARTE ORDER DT. 06 - 02 - 2018 PASSED IN ITA NO. 21 13 /KOL/201 6 FOR THE A.Y 200 8 - 09 . 2. AFTER HEARING BOTH THE PARTIES, WE FIND THAT THE REASONS STATED IN TH E MISC. APPLICATON ARE BONAFIDE, WHICH PREVENTED THE ASSESSE TO APPEAR BEFORE THIS TRIBUNAL ON THE DATE OF HEARING I.E. 06 - 02 - 2018. THEREFORE, TAKING INTO CONSIDERATION THE FACTS AND CIRCUMSTANCES OF THE CASE, REASONS STATED IN THE MISC. APPLICATION AND PR OVISO (2) OF RULE 24 OF ITAT RULES, 1963 AND IN THE INTEREST OF JUSTICE, WE RECALL THE IMPUGNED EX PARTE ORDER DT. 06 - 02 - 2018. THE REGISTRY IS DIRECTED TO FIX THE CASE AFRESH FOR HEARING ON 10 - 09 - 2018. SINCE THE DATE OF HEARING (10 - 09 - 2018) IS PRONOUNCED I N THE OPEN COURT, NO SEPARATE NOTICES WILL BE ISSUED/SERVED TO THE SAID PARTIES. M.A. NO . 93 /K/18 M/S. RANJEET RETAIL GARMENTS TRADING PVT. LTD . 2 3. IN THE RESULT, THE M ISC. APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 10 - 08 - 2018 SD/ - SD/ - M. BALAGANESH S.S.VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 10 - 08 - 2018 COPY OF THE ORDER FORWARDED TO: 1. APPLICANT /ASSESSEE: M/S. RANJEET RET AIL GARMENTS TRADING PVT. LIMITED. C/O. CHHAPARIA & ASSOCIATED, CHARTERED ACCOUNTANTS, 8 CAMAC STREET, SHANTINIKETAN BUILDING, 5 TH FLOOR, R. NO. 2, KOLKATA - 700 017. 2 RESPONDENT /DEPARTMENT: THE ITO, W 9 ( 3 ), KOLKATA, AAYKAR BHAWAN, 5 TH FLOOR, P - 7 CHOWRING HEE SQUARE, KOLKATA - 700 069. 3. CIT, 4. CIT(A), 18, KOLKATA. 5. DR, KOLKATA BENCHES, KOLKATA **PP/SPS TRUE COPY BY ORDER, SR.PS, H.O.O ITAT,KOL