M/s. Mas Realcon Pvt. Ltd., , Kolkata v. ITO, Ward - 7(1), Kolkata , Kolkata

MA 201/KOL/2019 | 2012-2013
Pronouncement Date: 06-11-2019 | Result: Allowed

Appeal Details

RSA Number 20123524 RSA 2019
Assessee PAN AAHCM3191N
Bench Kolkata
Appeal Number MA 201/KOL/2019
Duration Of Justice 1 month(s) 11 day(s)
Appellant M/s. Mas Realcon Pvt. Ltd., , Kolkata
Respondent ITO, Ward - 7(1), Kolkata , Kolkata
Appeal Type Miscellaneous Application
Pronouncement Date 06-11-2019
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted D
Tribunal Order Date 06-11-2019
Last Hearing Date 01-11-2019
First Hearing Date 01-11-2019
Assessment Year 2012-2013
Appeal Filed On 25-09-2019
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. 200/KOL/2019 ARISING OUT OF ITA NO. 1191/KOL/2018 ASSESSMENT YEAR: 2012-13 M/S. MAS REAL ESTATE PVT. LTD.......................................APPELLANT [PAN: AAHCM 3191 N] VS. INCOME TAX OFFICER WARD-7(1) KOLKATA..................................................RESPONDENT M.A. NO. 201/KOL/2019 ARISING OUT OF ITA NO. 1192/KOL/2018 ASSESSMENT YEAR: 2012-13 M/S. MAS REALCON PVT. LTD.......................................APPELLANT [PAN: AAHCM 3192 R] VS. INCOME TAX OFFICER WARD-7(1) KOLKATA..................................................RESPONDENT APPEARANCES BY: NONE 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 THESE MISCELLANEOUS APPLICATIONS THE ASSESSEE SEEKS RECALL OF THE ORDER OF THIS TRIBUNAL IN ITA NO. 1191/KOL/2018 AND 1192/KOL/2018 DATED 15.03.2019. THE TRIBUNAL HAS DISMISSED THOSE 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 15.03.2019 BY APPLYING THE PROVISO TO RULE 24 OF THE INCOME TAX APPELLATE TRIBUNAL RULES 1963. 2 M.A. NO. 200 & 201/KOL/2019 A.O.O. ITA NO. 1191 & 1192/KOL/2018 ASSESSMENT YEAR: 2012-13 M/S. MAS REAL ESTATE PVT. LTD. M/S. MAS REALCON PVT. LTD. 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 COPY OF THE ORDER FORWARDED TO: 1. M/S. MAS REAL ESTATE PVT. LTD. 86A JHOWTALA ROAD KOLKATA-700 006. 2. M/S. MAS REALCON PVT. LTD. 86A JHOWTALA ROAD KOLKATA-700 006. 3. INCOME TAX OFFICER WARD-7(1) KOLKATA. 4. CIT(A)- 5. CIT- 6. CIT(DR) KOLKATA BENCHES KOLKATA. (SENT THROUGH E-MAIL) TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT KOLKATA BENCHES