M/s Everlink Distributors Pvt. Ltd., Kolkata V. The CIT, KOLKATA-1, KOLKATA, Kolkata

MA 99/KOL/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 6021 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-12-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2009-2010
• Appeal Filed On: 12-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SOUMYAJIT DASGUPTA CT

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH : KOLKATA [BEFORE HONBLE SRI N.V.VASUDEVAN, JM & DR.ARJUN LAL SAINI, AM] M.A.NO.99/KOL/2017 (A/O I.T.A NO.726/KOL/2015) ASSESSMENT YEAR : 2009-1 0 EVERLINK DISTRIBUTORS PVT.LTD. -VS.- C.I.T ., KOL-1, KOLKATA KOLKATA. [PAN : AACCE 1268 R] (APPELLANT) (RESPONDENT) FOR THE APPELLANT : SHRI SUBASH AGARWAL, ADVO CATE FOR THE RESPONDENT : SHRI.SOUMYAJIT DASGUPTA, ADDL. CT, SR.DR DATE OF HEARING : 15.12.2017. DATE OF PRONOUNCEMENT :15.12.2017. ORDER PER N.V.VASUDEVAN, JM THIS IS A MISCELLANEOUS APPLICATION FILED BY THE A SSESSEE U/S 254 (2) OF THE INCOME TAX ACT, 1961 (ACT), PRAYING FOR RECALLING OF THE ORDER DATED 06.03.2017 WHEREBY THE APPEAL OF THE ASSESSEE WAS DISMISSED EX -PARTE FOR NON PROSECUTION. 2. IT IS THE PLEA OF THE ASSESSEE THAT THE ASSESS EES COUNSEL SHRI SUSHIL PUROHIT COULD NOT REACH THE TRIBUNAL ON THE DATE FIXED FOR HEARIN G DUE TO TRAFFIC JAM. HENCE THE APPEAL WAS NOT REPRESENTED BY HIM. SHRI SUSHIL PUROHIT HAS FILED AN AFFIDAVIT IN SUPPORT OF THE ABOVE FACTS. 3. KEEPING IN MIND THE MATERIAL ON RECORD WE ARE S ATISFIED THAT THE FAILURE OF THE ASSESSEE TO APPEAR ON 06.03.2017 AT THE TIME OF HEA RING OF THE APPEAL WAS OWING TO A REASONABLE AND SUFFICIENT CAUSE. HENCE EXPARTE ORDE R DATED 06.03.2017, IN SO FAR AS THE ASSESSEE IS CONCERNED, IS RECALLED. THE APPEAL IS D IRECTED TO FIX OUT OF TURN HEARING ON 2 M.A.NO.99/KOL/2017 (A/O ITA NO.726/KOL/2015) EVERLINK DISTRIBUTORS PVT.LTD. A.YR..2009-10 2 04.01.2018. THE DATE OF HEARING WAS ANNOUNCED IN THE OPEN COURT AND HENCE NO NOTICE OF HEARING WOULD BE SENT TO THE PARTIES. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE COUR T ON 015.12.2017. SD/- SD/- [DR.A.L.SAINI] [ N.V.V ASUDEVAN ] ACCOUNTANT MEMBER JUDI CIAL MEMBER DATED : 15.12.2017. [RG SR.PS] COPY OF THE ORDER FORWARDED TO: 1.M/S. EVERLINK DISTRIBUTORS PVT. LTD., 16, MANGOE LANE, 2 ND FLOOR, KOLKATA-700001. 2. C.I.T.- KOL-1, KOLKATA. 3.CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PR IVATE SECRETARY HEAD OF OFFICE/D.D.O., I.T.A.T., KOLKATA BENCHE S