Income Tax Appellate Tribunal - Kolkata
Kirpal Exports, Ludhiana vs Assessee on 3 August, 2012
आयकर अपीलीय अधीकरण, Ûयायपीठ - "ऐ " कोलकाता,
IN THE INCOME TAX APPELLATE TRIBUNAL "A" BENCH: KOLKATA
(सम¢)Before ौी महावीर िसंह, Ûयायीक सदःय एवं/and ौी,.डȣ.राव, लेखा सदःय)
[Before Shri Mahavir Singh, JM & Shri C. D. Rao, AM]
ǒवǒवध आवेदन संÉया /M. A. No. 23/Kol/2012
आयकर अपील संÉया /In I.T.A No. 2172/Kol/2009
िनधॉरण वषॅ/Assessment Year: 2003-04
M/s. Kirpal Exports Vs. Assistant Commissioner of Income-tax,
(PAN: AACFK7853R) Circle-53, Kolkata.
(आवेदक /Applicant) (ू×यथȸ/Respondent)
Date of hearing: 03.08.2012
Date of pronouncement: 03.08.2012
आवेदक कȧ ओर से/For the Applicant: Shri Somnath Ghosh
ू×यथȸ कȧ ओर से/For the Respondent: Shri A. K. Pramanick
आदे श/ORDER
महावीर िसंह, Ûयायीक सदःय:
Per Mahavir Singh, JM/महावीर सदःय
Through this Misc. application assessee has required the bench to recall the Tribunal's order dated 24.10.2011 passed ex parte as assessee had engaged Sri Rathindra Nath Bandyopadhyay in this matter and the paper book was given to him for filing before Hon'ble Bench and accordingly, was under belief that only the paper books were to be filed and then the adjournment shall be granted automatically. Hence, due to this bonafide mistake he did not put up and application for adjournment before the Hon'ble Bench. He, therefore, requested to recall the ex parte order dated 24.10.2011 and fresh opportunity be afforded to the assessee in the interest of natural justice and equity. Since Ld. DR has not objected to this prayer of assessee, we recall our ex parte order dated 24.10.2011 and direct the registry to fix the appeal in due course.
2. In the result, the assessee's Misc. application stands allowed.
3. Order is pronounced in the open court .
Sd/- Sd/-
सी.डȣ.राव, लेखा सदःय महावीर िसंह, Ûयायीक सदःय
(C. D. Rao) (Mahavir Singh)
Accountant Member Judicial Member
तारȣख)
तारȣख) Dated :3rd August, 2012
(तारȣख
वǐरƵ िनǔज सिचव Jd.(Sr.P.S.)
2 MA No. 23/K/20112 M/s. Kirpal Exports.
A. Y 2003-04
आदे श कȧ ूितिलǒप अमेǒषतः- Copy of the order forwarded to:
1. आवेदक /Applicant - M/s. Kirpal Exports, 1-F, Shaheed Bhagatsingh Nagar, Palshwal Road, Ludhiana-141 001.
2 ू×यथȸ/ Respondent - ACIT, Circle-53, Kolkata. .
3. आयकर किमशनर (अपील)/ The CIT(A) , Kolkata
4. आयकर किमशनर /CIT, Kolkatan
5. वभािगय ूितनीधी / DR, Kolkata Benches, Kolkata स×याǒपत ूित/True Copy, आदे शानुसार/ By order, सहायक पंजीकार/Asstt. Registrar.