Maithan Alloys Ltd., Kolkata V. ITO, (International Taxation), Ward - 2(1), KOLKATA, Kolkata

MA 99/KOL/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6891 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-07-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 05-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

1 MA NO.99/KOL/2018 MAITHAN ALLOYS LTD., AY- 2011-12 , C , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA ( ) BEFORE . . , /AND . , ) [BEFORE SHRI A. T. VARKEY, JM & SHRI M.BALAGANESH, AM] M.A. NO.99/KOL/2018 IN I.T.A. NO. 517/KOL/2016 ASSESSMENT YEAR: 2011-12 MAITHAN ALLOYS LTD. (PAN: AABCM7758B) VS. INCOME-TAX OFFICER (INTERNATIONAL TAXATION), WD-2(1), KOLKATA. APPLICANT RESPONDENT DATE OF HEARING 06.07.2018 DATE OF PRONOUNCEMENT 06.07.2018 FOR THE APPLICANT SHRI P. C. NAYAK, AR FOR THE RESPONDENT SHRI ARINDAM BHATTACHARJEE, ADDL . CIT, SR. DR ORDER PER SHRI A.T.VARKEY, JM VIDE THESE MISC. APPLICATION THE ASSESSEE WANTS US TO RECALL OUR EX PARTE ORDER PASSED ON 23.05.2018 FOR AY 2011-12 IN ITA NO. 517/KOL/201 6. 2. AT THE OUTSET ITSELF, WE NOTE THAT THIS IS AN EX PARTE ORDER PASSED BY US IN THIS MATTER ON 23.05.2018. AT THE TIME OF HEARING, LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT ON THE DATE OF HEARING I.E. ON 15.05.2018 THE LD. AR OF TH E ASSESSEE FAILED TO APPEAR BEFORE THE BENCH DUE TO SUDDEN DEMISE OF HIS FATHER ON 10.04.2 018 AND DUE TO POST DEATH MOURNINGS AND CEREMONIES ETC. HE, THEREFORE, SUBMITTED THAT T HE NON-APPEARANCE BEFORE THE ITAT WAS NEITHER DELIBERATE NOR INTENTIONAL. SO, HE PRAYED THAT THE EX PARTE ORDER BE SET ASIDE AND THE SAME BE RECALLED FOR HEARING ON MERITS. SINCE THERE IS REASONABLE CAUSE FOR THE LD. AR OF THE ASSESSEE NOT TO APPEAR BEFORE US ON THE DATE FI XED FOR HEARING, WE ARE INCLINED TO RECALL 2 MA NO.99/KOL/2018 MAITHAN ALLOYS LTD., AY- 2011-12 OUR ORDER PASSED ON 23.05.2018 DISMISSING THE APPEA L FOR NON APPEARANCE OF THE LD. AR OF THE ASSESSEE. WE ORDER ACCORDINGLY. REGISTRY IS D IRECTED TO FIX THE MATTER ON 01.08.2018. 3. IN THE RESULT, MISC. APPLICATION OF ASSESSEE IS ALLOWED. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- (M. BALAGANESH) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 6 TH JULY, 2018 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT MAITHAN ALLOYS LTD., 9, A. J. C. BOS E ROAD, IDEAL CENTRE, 4 TH FLOOR, KOLKATA-700 017. 2 RESPONDENT ITO (INTERNATIONAL TAXATION), WD-2(1 ), KOLKATA. 3. 4. CIT(A)-22, KOLKATA. (SENT THROUGH E-MAIL) CIT KOLKATA. 5. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, SR. PVT. SECRETARY