M/s. Alclad Fabrication Pvt. Ltd., Kolkata V. DCIT, HQR-1, KOLKATA, Kolkata

MA 98/KOL/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 2755 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-11-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 31-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

1 MA NO.98/KOL/2018 M/S. ALCLAD FA RBRICATION PVT. LTD., AY- 2011-12 , B , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOL KATA ( ) BEFORE . , /AND . . , ) [BEFORE SHRI J. SUDHAKAR REDDY, AM & SHRI A. T. VA RKEY, JM] M.A. NO.98/KOL/2018 IN I.T.A. NO. 1438/KOL/2015 ASSESSMENT YEAR: 2011-12 M/S. ALCLAD FABRICATION PVT. LTD. (PAN: AAFCA2783C) VS. DEPUTY COMMISSIONER OF INCOME-TAX, HQR.-1, KOLKATA. APPLICANT RESPONDENT DATE OF HEARING 02.11.2018 DATE OF PRONOUNCEMENT 02.11.2018 FOR THE APPLICANT SHRI SOUMITRA CHOUDHURY, ADVOCATE FOR THE RESPONDENT SHRI SANKAR HALDER, JCIT, SR. DR ORDER PER SHRI A.T.VARKEY, JM THIS MISC. APPLICATION HAS BEEN FILED BY THE ASSESS EE AGAINST THE EX PARTE ORDER PASSED BY THE TRIBUNAL DATED 26.04.2018 IN ITA NO. 1438/KOL/2015 FOR AY 2011-12. 2. AT THE OUTSET ITSELF, WE NOTE THAT THIS IS AN EX PARTE ORDER PASSED BY THE TRIBUNAL IN THIS MATTER ON 26.04.2018. AT THE TIME OF HEARING, LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT ON THE DATE OF HEARING THE LD. AR OF THE ASSES SEE COULD NOT APPEAR BEFORE THE BENCH SINCE THE ASSESSEE HAD NOT BEEN SERVED ANY NOTICE O F HEARING AND TO THAT RESPECT ASSESSEE HAS ALSO FILED AN AFFIDAVIT. THEREFORE, HE PRAYED BEFORE THE BENCH TO RECALL THE TRIBUNALS ORDER PASSED EX PARTE ON 26.04.2018 FOR HEARING ON MERITS. SINCE THERE IS REASONABLE CAUSE FOR THE LD. AR OF THE ASSESSEE NOT TO APPEAR BEFORE US ON THE DATE FIXED FOR HEARING, WE ARE INCLINED TO RECALL OUR ORDER PASSED ON 26.04.2018 D ISMISSING THE APPEAL FOR NON APPEARANCE 2 MA NO.98/KOL/2018 M/S. ALCLAD FA RBRICATION PVT. LTD., AY- 2011-12 OF THE LD. AR OF THE ASSESSEE. REGISTRY IS DIRECTE D TO FIX THE APPEAL ON 20.12.2018. NO NOTICE IS REQUIRED TO BE SERVED AS THE ORDER IS PRO NOUNCED IN OPEN COURT. 3. IN THE RESULT, MISC. APPLICATION OF ASSESSEE IS ALLOWED. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- (J. SUDHAKAR REDDY) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIALMEMBER DATED : 02 ND NOVEMBER, 2018 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT M/S. ALCLAD FABRICATION PVT. LTD., 1 67/4, LENIN SARANI, 3 RD FLOOR, KOLKATA-700 073. 2 RESPONDENT DCIT, HQR. 1, KOLKATA. 3. 4. CIT(A)-4, KOLKATA. (SENT THROUGH E-MAIL) CIT- 4, KOLKATA. 5. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, SR. PVT. SECRETARY