M/s Greenex Chemicals (P) Ltd, Siliguri V. A.C.I.T Cir - 1,Siliguri, Siliguri

MA 95/KOL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 8962 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 18-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

M.A. NO. 95 /KOL/2019 (IN ITA NO . 596/KOL/2013) A.Y. 20 09-2010 M/S. GREENEX CHEMICALS (P) LIMITED 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA B BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT (KZ) & SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER M.A. NO. 95/KOL/2019 (ARISING OUT OF I.T.A. NO. 596/KOL/2013) ASSESSMENT YEAR: 2009-2010 M/S. GREENEX CHEMICALS (P) LIMITED,................ ......................APPLICANT SEVOKE ROAD, SILIGURI [PAN: AAACG 8396 G] -VS.- ASSISTANT COMMISSIONER OF INCOME TAX,.............. ................RESPONDENT CIRCLE-1, SILIGURI APPEARANCES BY: SHRI M.D. SHAH, A.R., FOR THE APPLICANT SHRI C.J. SINGH, JCIT, SR. D.R. , FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : JUNE 21, 2019 DATE OF PRONOUNCING THE ORDER : JUNE 21, 2019 O R D E R PER SHRI P.M. JAGTAP, VICE-PRESIDENT (KOLKATA ZONE) :- BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE TRIBUNALS ORDER DATED FEBRUARY 11, 2016 PASSED EX-PARTE DISMISSING THE APPEAL OF THE ASSESSEE BEING ITA NO. 596/KOL/20 13 FOR NON- PROSECUTION ON THE GROUND THAT THE NOTICE OF HEARIN G FIXED BEFORE THE TRIBUNAL WAS NEVER RECEIVED BY THE ASSESSEE, WHICH RESULTED IN NON- COMPLIANCE. KEEPING IN VIEW THIS REASON GIVEN BY TH E ASSESSEE, WE ARE SATISFIED THAT THERE WAS A SUFFICIENT CAUSE FOR THE NON-APPEARANCE OF THE ASSESSEE, WHEN ITS APPEAL WAS FIXED FOR HEARING BEF ORE THE TRIBUNAL ON FEBRUARY 11, 2016. WE, THEREFORE, RECALL THE TRIBUN ALS ORDER DATED M.A. NO. 95 /KOL/2019 (IN ITA NO . 596/KOL/2013) A.Y. 20 09-2010 M/S. GREENEX CHEMICALS (P) LIMITED 2 FEBRUARY 11, 2016 (SUPRA) PASSED EX-PARTE KEEPING I N VIEW THE PROVISO TO RULE 24 OF THE APPELLATE TRIBUNAL RULES, 1963 AND R ESTORE THE APPEAL OF THE ASSESSEE TO ITS ORIGINAL NUMBER. THE REGISTRY I S DIRECTED TO FIX THE SAME FOR HEARING AFRESH BEFORE THE REGULAR BENCH ON 25 TH JULY, 2019 AS ANNOUNCED IN THE OPEN COURT. 2. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON JUNE 21, 201 9. SD/- SD/- (S.S. VISWANETHRA RAVI) (P.M. JAGTAP) JUDICIAL MEMBER VICE-P RESIDENT (KZ) KOLKATA, THE 21 ST DAY OF JUNE, 2019 COPIES TO : (1) M/S. GREENEX CHEMICALS (P) LIMITED, SEVOKE ROAD, SILIGURI (2) ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, SILIGURI (3) COMMISSIONER OF INCOME TAX (APPEALS), SILIGUR I, (4) COMMISSIONER OF INCOME TAX , KOLKATA (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.