M/s. Alpha National Trading Co., [Formerly A.N. Trading Co.], Kolkata v. Principal CIT - 10, Kolkata , Kolkata

MA 193/KOL/2019 | 2013-2014
Pronouncement Date: 06-11-2019 | Result: Allowed

Appeal Details

RSA Number 19323524 RSA 2019
Assessee PAN AATFA1401A
Bench Kolkata
Appeal Number MA 193/KOL/2019
Duration Of Justice 1 month(s) 20 day(s)
Appellant M/s. Alpha National Trading Co., [Formerly A.N. Trading Co.], Kolkata
Respondent Principal CIT - 10, Kolkata , Kolkata
Appeal Type Miscellaneous Application
Pronouncement Date 06-11-2019
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted B
Tribunal Order Date 06-11-2019
Last Hearing Date 01-11-2019
First Hearing Date 01-11-2019
Assessment Year 2013-2014
Appeal Filed On 16-09-2019
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA B BENCH KOLKATA (BEFORE SRI J. SUDHAKAR REDDY ACCOUNTANT MEMBER & SRI S.S. GODARA JUDICIAL MEMBER) M.A. NO. 193/KOL/2019 ARISING OUT OF ITA NO. 1007/KOL/2018 ASSESSMENT YEAR: 2013-14 M/S. ALPHA NATIONAL TRADING CO..................................................APPELLANT (FORMERLY A.N. TRADING CO.) [PAN: AATFA 1401 A] VS. PRINCIPAL CIT-10 KOLKATA.......................................................RESPONDENT APPEARANCES BY: SHRI SUNIL SURANA FCA APPEARED ON BEHALF OF THE ASSESSEE. SHRI SUPRIYO PAUL JCIT APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : NOVEMBER 1 ST 2019 DATE OF PRONOUNCING THE ORDER : NOVEMBER 6 TH 2019 ORDER PER J. SUDHAKAR REDDY AM :- BY THIS MISCELLANEOUS APPLICATION THE ASSESSEE SEEKS RECALL OF THE ORDER OF THIS TRIBUNAL IN ITA NO. 1007/KOL/2018 DATED 28.08.2019. THE TRIBUNAL HAS DISMISSED THIS APPEALS FOR NON-PROSECUTION. 2. WE ARE CONVINCED THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FROM APPEARING BEFORE THIS TRIBUNAL ON THE DATE OF HEARING. HENCE WE RECALL THE ORDER OF THE TRIBUNAL DATED 28.08.2019 BY APPLYING THE PROVISO TO RULE 24 OF THE INCOME TAX APPELLATE TRIBUNAL RULES 1963. 3. THE APPEALS WILL BE POSTED FOR FRESH HEARING ON 02.12.2019 BY THE REGISTRY. ORDERED ACCORDINGLY. KOLKATA THE 6 TH NOVEMBER 2019. SD/- SD/- [ S.S. GODARA ] [J. SUDHAKAR REDDY] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 06.11.2019 BIDHAN 2 M.A. NO. 193/KOL/2019 A.O.O. ITA NO. 1007/KOL/2018 ASSESSMENT YEAR: 2013-14 M/S. ALPHA NATIONAL TRADING CO. COPY OF THE ORDER FORWARDED TO: 1. M/S. ALPHA NATIONAL TRADING CO. (FORMERLY A.N. TRADING CO.) C/O. SRI JITENDRA KAUSHIK ADVOCATE 19-D MUKTARAM BABU STREET KOLKATA-700 007. 2. PRINCIPAL CIT-10 KOLKATA. 3. CIT(A)- 4. CIT- 5. CIT(DR) KOLKATA BENCHES KOLKATA. (SENT THROUGH E-MAIL) TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT KOLKATA BENCHES