The West Bengal Power Development Corpn. Ltd., Kolkata v. ACIT, Circle - V, Kolkata, Kolkata

MA 39/KOL/2011 | 2006-2007
Pronouncement Date: 01-07-2011 | Result: Allowed

Appeal Details

RSA Number 3923524 RSA 2011
Bench Kolkata
Appeal Number MA 39/KOL/2011
Duration Of Justice 1 month(s) 18 day(s)
Appellant The West Bengal Power Development Corpn. Ltd., Kolkata
Respondent ACIT, Circle - V, Kolkata, Kolkata
Appeal Type Miscellaneous Application
Pronouncement Date 01-07-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted C
Tribunal Order Date 01-07-2011
Assessment Year 2006-2007
Appeal Filed On 13-05-2011
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA () BEFORE /AND . . !' ) [BEFORE HONBLE SRI MAHAVIR SINGH JM & HONBLE SHR I C. D. RAO AM] ## !$ ## !$ ## !$ ## !$ % % % % /M. A. NOS. 39&40/KOL /201 1 11 1 % % % % /IN I.T.A NOS. 834&1639/KOL/2010 $' () $' () $' () $' ()/ // / ASSESSMENT YEARS: 2006-07 & 2007-08 THE WEST BENGAL POWER DEVELOPMENT VS. ASSTT. COMMI SSIONER OF INCOME-TAX CORPN. LTD. CIRCLE-V KOLKATA. (! /APPLICANT ) (+ -./ RESPONDENT ) ! / 0 ! / FOR THE APPLICANT: SHRI B. C. JAIN + -. / 0 ! / FOR THE RESPONDENT: SHRI A. K. PRAMANICK !1 / ORDER PER MAHAVIR SINGH JM/ : THESE MISCELLANEOUS PETITIONS FILED BY THE ASSESSEE ARE DIRECTED AGAINST COMMON ORDER PASSED BY TRIBUNAL DATED 07.03.2011 IN ITA NO S.834 & 1639/K/2010 FOR ASSESSMENT YEARS 2006-07 & 2007-08. 2. AT THE TIME OF HEARING I T WAS SUBMITTED BY THE ASSESSEE IN HIS MISC. APPLIC ATION U/S. 254(2) THAT APPEALS WERE DISPOSED OF EX PARTE AS O N THE DATE OF HEARING NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE SINCE THERE WAS AN UNINTENTIONAL FAILURE ON THE PART OF SR. MANAGER (F&A) DUE TO WHICH A.R APPOINTED BY AS SESSEE COULD NOT APPEAR BEFORE BENCH AND/OR FAILED TO SEEK ADJOURNMENT FROM BENCH. TO THAT EFFECT IT HAS ALSO FILED AN AFFIDAVIT. HENCE THE APPLICANT PRAYED BEFORE BENCH TO RECALL THE EX PARTE ORDER DATED 07.03.2011 AND GIVE IT AN OPPORTUNITY OF BEING HEAR D TO REPRESENT ITS CASE. 3. LD. DEPARTMENTAL REPRESENTATIVE HOWEVER OPPOSE D THE PRAYER OF ASSESSEE FOR RECALLING OF EX PARTE ORDER. 4. WE HAVE CAREFULLY HEARD BOTH PARTIES AND PERUSED MATERIAL AVAILABLE ON RECORD. IN THE ABSENCE OF ANY CONTRARY MATERIAL BROUGHT ON REC ORD BY THE REVENUE AND CONSIDERING FACTS AND CIRCUMSTANCES OF THE CASE AND ALSO THE AF FIDAVIT WE ARE OF THE VIEW THAT THERE 2 MA NO. 50&51/K/2010 M/S.BISWAS AGRO LTD. ASSESSMENT YEAR 2004-05 & 2005-06 WAS SUFFICIENT CAUSE FOR NON-APPEARANCE OF THE APPL ICANT ON APPOINTED DATE OF HEARING AND ACCORDINGLY THE EX PARTE ORDER DATED 07.03.201 1 PASSED BY TRIBUNAL IS HEREBY RECALLED. THE MISC. PETITIONS FILED BY ASSESSEE AR E THEREFORE ALLOWED. REGISTRY IS DIRECTED TO FIX THESE APPEALS ON 19.10.2011. BOTH PARTIES WERE INFORMED ACCORDINGLY AT THE TIME OF HEARING. 3. IN THE RESULT THE ASSESSEES MISC. PETITIONS ST AND ALLOWED. 4. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- . . !' (C. D. RAO) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER ( ' ' ' ') )) ) DATED 1 ST JULY 2011 23 $45 6 JD.(SR.P.S.) !1 / +# 7!#(8- COPY OF THE ORDER FORWARDED TO: 1 . ! /APPLICANT THE WEST BENGAL POWER DEVELOPMENT COR PN. LTD. BIDYUT UNNAYAN BHAWAN PLOT-3/C LA BLOCK SE C.III SALT LAKE KOLKATA-700 098. 2 + -. / RESPONDENT ACIT CIRCLE-V KOLKATA 3 . 1$ ( )/ THE CIT(A) KOLKATA 4. 1$ / CIT KOLKATA 5 . >? +$ / DR KOLKATA BENCHES KOLKATA # +/ TRUE COPY !1$@/ BY ORDER 5 /ASSTT. REGISTRAR .