TaxTMI 
TaxTMI 
ITAT- Adjournment of hearing - notice through cause list is not proper – proper communication of date of hearing and reasonable opportunity of hearing are precondition to render justice.
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....TAT- Adjournment of hearing - notice through cause list is not proper – proper communication of date of hearing and reasonable opportunity of hearing are precondition to render justice.<br>By: - DEVKUMAR KOTHARI<br>Income Tax<br>Dated:- 4-2-2019<br><br>Logo of ITAT is as follows: From the logo of ITAT we find indication of moto of ITAT as Easy & Speedy Justice. From: https://www.itat.gov.in/page/content/about-tribunal ITAT draws inspiration from its motto 'Nishpaksh Sulabh Satvar Nyay', which means impartial, easy and speedy justice. ITAT stands out for its uniqueness of imparting justice to the litigants, by an inexpensive, easily accessible forum free from technicalities, Satisfactory performance: We experience that by and large ITAT is performing well and it can be said that in its working moto of ITAT as observed from its website is fulfilled to a satisfactory level. However, still there is lot of scope to really make process of rendering justice inexpensive and easily accessible from technicalities. Some issues are discussed below. Hearing: Many times we find that very short notices are issued for date of hearing and assesse and his authorised representative and Depar....
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....tmental Representative (D/R) get inadequate time. For this reason, assesse or D/R has to seek adjournment. Sometimes adjournment is also allowed for very short period and again assesse or D/R need to apply for adjournment. Some members prefer to allow very short time and it becomes difficult to prepare case satisfactorily and in filing of paper books. Reasonable time should be allowed particularly because now-a-days it is more important to gather up-to date information from various websites to represent case. Notice for date of hearing and new date of hearing in case of adjournment: Firstly a notice of filing of appeal is served on respondent along with copy of appeal memo and grounds of appeal preferred by the appellant. Generally this notice is also accompanied with notice or information about date of hearing. In case date is not fixed, then date is notified later on before the case if fixed for hearing. In case of adjournment of hearing by Tribunal, a notice for revised or new date of hearing is issued. In this notice date of last hearing (L / F) is also indicated. Earlier, different forms were used for date of first hearing and date of subsequent hearing o....
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....r date of hearing on adjournment. Sometimes we received notices in which particular item was ticked and other item was strike out. Adjournment when Representative is present: When a representative of assesse or D/R is present in Court Room and new date is announced, conveying date by announcement is good enough, provided that the assesse or his A/R or D/R take note of the same and there is clear communication and it is signed by the A/R or D/R. To avoid any confusion or communication mistake, it is better to get signed order sheet in which next date is fixed by the A/R or D/R. However, when assesse or his A/R and D/R is not present, it is desirable that the date of next hearing should be communicated properly in writing. Adjournment of hearing by Tribunal: Many times hearing is adjourned by Tribunal for reasons like: (a) The bench is not functioning on date of hearing fixed. (b) Declaration of holiday on the date or hearing fixed. (c) Bench was supposed to function but for some reasons bench is unable to function. (d) Shortage of time. Proper communication of new date of hearing is very much essential. In such circumstances r....
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....epresentative of assesse may not be available at the time of hearing. If D/R has permanent postings and there is office of CIT (D/R ITAT) then D/R is likely to be present in Court Room and he can note date of next hearing. However, in case of assesse it will not be possible if he or his A/R is not present. Communication of next date through notice board: Earlier we used to receive notice of adjournment and new date of hearing. However during last few years practice of mentioning date of hearing in case of adjournment in cause list has been adopted or sometimes it is mentioned in the notice of constitution of benches. For example, we find some communications about adjourned dates in the constitution cum cause list for Friday, 11.01.2019 for Kolkata Bench. In this cause list we find some cases are adjourned and next date is mentioned in the notice on notice board. For example, communication reads as follows: Note: following cases, which are fixed for hearing on 11.01.2019 stands adjourned to 18/01/2019. No further notice shall be issued: &nbs....
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....p; .... (list of cases is given) Note: following cases, which are fixed for hearing on 11.01.2019 stands adjourned to 01/02/2019. No further notice shall be issued: "B" Bench of ITAT, Kolkata was cancelled during 07.01.2019 to 10.01.2019. We find that the different dates of next hearing are mentioned in the cause list by mentioning Adjourned to date ... Two pictures about fixing date of next hearing through notice board/ e-notice board are also appended in this article for example. Communication through notice board is not proper: As discussed earlier the A/R , or D/R may not be available in the court Room this can be due to reason that notice of hearing itself was not served. Furthermore, notice on the notice board in physical form and also on the website is available for few days only. Many times, on notice board we find overlapping of newer notices over older notices, therefore it becomes difficult to read older notices. Therefore, it may not be possible for appellant or respondent to easily ascertain date of next hearing. Formal noti....
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....ce for adjourned hearing should be given. To make sulabh and saral nyay, it is very much essential that notice should be given in clear terms and in proper and easy to communicate and understand manner. Dismissal of appeals: In very popular case of Multiplan India Ltd, in a departmental appeal D/R was not present. A/R of assesse/ respondent was also not present, in that situation honourable Tribunal dismissed the appeal as not prosecuted or appellant presumed to be not interested etc. The judgment is being followed by benches and many times appeals are dismissed, if appellant in not present. In some cases communication of date of hearing was not made, therefore, the order dismissing appeal was called back and appeal was restored on an application called Miscellaneous Application (MA) by the Appellant and showing reasonable cause for not appearing on date of hearing. With due respect, author feel that such approach adopted by Tribunal is not as per law. Tribunal has most of relevant documents with appeal memo, and appeal can be decided on merits after considering the same. In many such appeals issues are covered by judgments of Courts and Tribunals. Ther....
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....efore, in interest of justice many of appeals can be decided on merit. Fortunately many members have adopted practice of considering material available and they decide appeal on merits, even if the appellant is not present. That is commendable. In case appellant is not present, proper course is either to decide appeal based on material available that is appeal records in case it is prima facie , considered that relief cannot be allowed to the appellant and justice is not possible without hearing, proper course is to adjourn hearing and allow further opportunity of hearing. Reply By Prashant Maharishi as = suppose if the issue is decided on merits by the itat in absence of parties, is itat not liable to recall it? if the matter is recalled, if the earlier if issue is decided on merits ex parte , the ITAT will be uninfluenced by the earlier ex parte decision, application of multi plan is not in favour of the assessee? Though several high courst have held that application of multipal is bad , but unless there is a change in ITAT rules, it owuld be difficult Dated: 16-3-2019 ============= Document 1 • अपीलीय सà¥à....
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....²à¤ नà¥à¤¯à¤¾à¤¯:। सतà¥à¤µà¤° नà¥à¤¯à¤¾à¤¯: ॥ आयकर अधिकरण Easy & Speedy Justice COME TAX APPELLATE TRIBUN Document 2 INCOME TAX APPELLATE TRIBUNAL : KOLKATA BENCHES : KOLKATA Sub: Cause list for the period from 07-01-2019 to 10-01-2019 (11-01-2019 is M.A. Day) Date: 07/01/2018 (MONDAY) "A" Bench Sr Appeal Appeal No Asst Appeal Name of the Assessee No. Type Year By 1. ITA 868/Kol/2015 10-11 D Vipul Gupta 2. ITA 55/Kol/2016 08-09 D 3. ITA 99/Kol/2016 09-10 D 4. ITA 100/Kol/2016 10-11 D M/S. Rameshwar Commercial Pvt. Ltd. Williamson Magor & Co. Ltd. Williamson Magor & Co. Ltd. 5. ITA 1095/Kol/2016 11-12 D M/S. Cemco Marketing 6. ITA 2188/Kol/2016 11-12 D M/S. Tulsi Rice Mills 7. ITA 801/Kol/2017 12-13 A Ragini Creations Pvt. Ltd. 8. ITA 811/Kol/2017 10-11 A Sambhu Ghosh 9. ITA 890/Kol/2017 13-14 A Bengal Infra Projects Pvt. Ltd. 012345678 10. ITA 902/Kol/2017 12-13 A Estate Rajendra Dutta 11. ITA 912/Kol/2017 11-12 A 12. ITA 1248/Kol/2017 12-13 D 13. ITA 1251/Kol/2017 0....
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....8-09 A 14. ITA 2010/Kol/2017 09-10 D 15. ITA 2089/Kol/2017 12-13 D 16. ITA 2094/Kol/2017 10-11 A 17. ITA 2210/Kol/2017 05-06 A 18. ITA 19. ITA 2211/Kol/2017 05-06 2212/Kol/2017 05-06 A A Pravin Kumar Hetamsaria M/S. Aryavart Medical Services Pvt. Ltd. M/S. Refrigeration Accessories Ltd. M/S. New Central Jute Mills Co. Ltd. M/S. Dhankamal Commosales Pvt. Ltd. M/S. Salarpuria Properties Pvt. Ltd. Swarnaprava Dutta L/H Sri Ujjal Dutta Swarnaprava Dutta L/H Sri Ujjal Dutta Swarnaprava Dutta L/H Sri Ujjal Dutta Date: 08/01/2019 (TUESDAY) "A" Bench Sr Appeal Appeal No Asst No. Туре Year Appeal Name of the Assessee By 1. ITA 201/Kol/2018 14-15 A 2. ITA 676/Kol/2014 08-09 D 3. ITA 45 1737/Kol/2016 ITA 1882/Kol/2016 10-11 09-10 ᎠD 5. ITA 6. ITA 1883/Kol/2016 1034/Kol/2015 12-13 11-12 D D 7. ITA 348/Kol/2016 09-10 A Krishan Chandra Bajaj (Early Hearing) M/S. Andrew Yule & Company Ltd. M/S. Andrew Yule & Company Ltd. M/S. Andrew Yule & Company Ltd. M/S. Andrew Yule & Company Ltd. Sri PBN Construction Pvt. Ltd. Megatherm Elctronics Pvt. Ltd. 8. ITA 1706/Kol/2016 12-13 D M/S. All Time V....
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....incom Pvt. Ltd. 9. ITA 714/Kol/2017 11-12 D M/S. Asiatic Oxygen Ltd. 10. CO 43/Kol/2017 11-12 A M/S. Asiatic Oxygen Ltd. 11. ITA 736/Kol/2017 12-13 A Sri Netai Das 12. ITA 1129/Kol/2017 12-13 ᎠSri Netai Das 3456789 13. ITA 1338/Kol/2017 12-13 A M/S. Chien Hsing Tannery 14. ITA 1607/Kol/2017 13-14 D Ambey Mining Pvt. Ltd. 15. CO 97/Kol/2017 13-14 A Ambey Mining Pvt. Ltd. 16. ITA 1604/Kol/2017 13-14 D A.K.A. Logistics Pvt. Ltd. 17. CO 96/Kol/2017 13-14 A A.K.A. Logistics Pvt. Ltd. 18. ITA 1610/Kol/2017 13-14 D 19. CO 98/Kol/2017 13-14 A M/S. Calcutta Industrial Supply Corporation M/S. Calcutta Industrial Supply Corporation Contd. Page - 2 Date: 09/01/2019 (WEDNESDAY) -2- "A" Bench Sr Appeal Appeal No Asst Appeal Name of the Assessee No. Туре Year By 1. ITA 1854/Kol/2014 10-11 ᎠM/S. Reward Vinimay Promotion Pvt. Ltd. 2. ITA 3456 3. ITA 1875/Kol/2014 1914/Kol/2014 10-11 10-11 ᎠM/S. Ashirwad Vinimay Pvt. Ltd. A Dr. M.C. Seal 4. ITA 2098/Kol/2014 10-11 M/S. Kedia Pipes 5. ITA 1597/Kol/2016 12-13 D M/S. Smoothly Vintrade Pvt. Ltd. 6. ITA 614/Kol/2017 1....
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....0-11 A 7. ITA 615/Kol/2017 11-12 A 1123 8. ITA 616/Kol/2017 12-13 A 9. ITA 617/Kol/2017 13-14 A 10. ITA 618/Kol/2017 14-15 A 11. ITA 638/Kol/2017 08-09 D District Land & Land Reforms Officer District Land & Land Reforms Officer District Land & Land Reforms Officer District Land & Land Reforms Officer District Land & Land Reforms Officer M/S. Coal India Ltd. 12. CO 88/Kol/2017 08-09 A M/S. Coal India Ltd. 13. ITA 1020/Kol/2017 07-08 ᎠLove Lock & Lewis 14. ITA 1021/Kol/2017 10-11 D Love Lock & Lewis 15. 16. 17. 18. 5658 ITA 1183/Kol/2017 11-12 A Jyoti Ranjan Ray ITA 2006/Kol/2017 11-12 D Sri Subhatosh Majumdar ITA 2007/Kol/2017 12-13 D Sri Subhatosh Majumdar ITA 2565/Kol/2007 12-13 A Quest Financial Services Ltd. 19. IT(SS)A 48/Kol/2017 11-12 M/S. Kamalpur Finance Pvt. Ltd. 20. IT (SS)A 49/Kol/2017 13-14 D M/S. Kamalpur Finance Pvt. Ltd. 21. IT(SS)A 50/Kol/2017 14-15 D M/S. Kamalpur Finance Pvt. Ltd. Date: 10/01/2019 (THURSDAY) "A" Bench Sr Appeal Appeal No Asst Appeal Name of the Assessee No. Type Year By 1. ITA 1515/Kol/2013 04-05 D M/S. Stewarts & Loyds of India Ltd. 23456 ....
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.... 2. ITA 1962/Kol/2014 10-11 D Subhra Ghosh Dastidar 3. ITA 716/Kol/2015 10-11 A Republic Stores (Trade) 4. ITA 196/Kol/2017 09-10 A Jelly Commotrade Ltd. 5. ITA 1551/Kol/2017 07-08 A Narinco (P) Ltd. 6. ITA 2022/Kol/2017 12-13 D Kabra Brothers 7. ITA 2031/Kol/2017 10-11 D The Institution of Engg. (I) 8. ITA 2059/Kol/2017 09-10 D Dr. Saumabha Dasgupta 9. ITA 2062/Kol/2017 15-16 D Shri Gopal Kumar Naradi 10. ITA 2068/Kol/2017 10-11 ᎠM/S. Chartered Finance & Leasing Ltd. 11. ITA 2077/Kol/2017 02-03 A Peerless Hotels Ltd. 12. ITA 2144/Kol/2017 09-10 D Kakrania Properties (P) Ltd. 13. CO 91/Kol/2017 09-10 A Kakrania Properties (P) Ltd. 14. ITA 2145/Kol/2017 09-10 D Liza Vincom (P) Ltd. 15. 16. 56 CO 90/Kol/2017 09-10 A Liza Vincom (P) Ltd. ITA 518/Kol/2018 13-14 A Samrat Mukherjee L/H of Late Arun Mukherjee Assistant Registrar INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCHES, KOLKATA CAUSE LIST FOR BENCH 'B' w.e.f.07.01.2019 to 10.01.2019 (11.01.2019 is M.A Day ). Due to cancellation of Bench the following cases fixed on these dates stands Adjourned as follows. No further notice will be issued. Date: 0....
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....7/01/2019 (MONDAY) Adjourned to 26.02.2019. BENCH-B Pow Rem e Sr Appeal Type / No Asst Appel Assessee N Year 1 IT-1757/kol-2016 |10-11 D Sukla Dutta. 2 IT-2170/kol/2016 12-13 D Rolex Trafin Pvt Ltd. 3 IT(SS)-122/kol-2017 09-10 ᎠM/S Aryan Mining & Trading Corp Ltd. 4 IT(SS)-123/kol-2017 10-11 D 5 IT-197/kol-2017 13-14 ᎠM/S Aryan Mining & Trading Corp Ltd. Debashish Bhattacharya. 6 IT-1198/kol-2017 13-14 A M/S Ambey Infratech Pvt Ltd. 7 IT-1353/kol/2017 |13-14 D M/S Ambey Infratech Pvt Ltd. 8 IT-1681/kol-2017 07-08 D Sri Prabir Santra. 9 IT--1682/kol-2017 08-09 D Sri Prabir Santra 10 IT-1683/kol-2017 09-10 ᎠSri Prabir Santra 11 CO-103/kol-2017 07-08 A Sri Prabir Santra 12 CO-104/kol-2017 08-09 A Sri Prabir Santra 13 CO-105/kol/2017 09-10 A Sri Prabir Santra 14 IT-2149/kol-2017 14-15 ᎠM/S EMC Ltd. 15 IT-2173/kol/2017 12-13 A Naba Diganta Water Management Ltd. 16 IT-2176/kol/2017 13-14 A Coastal Infra. 17 IT-2391/Kol/17 13-14 A Himalayan Endeevour (P) Ltd. Date: 08.01.2019 (TUESDAY) Adjourned to 27.02.2019. BENCH-B Sr Appeal Type / No Asst Appeal Assessee Pow R No Year by er IT-....
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....1619/kol-2018 12-13 A Nilu Construction. 2 IT-85/kol/2016 09-10 A Neelagur Trust. 3 IT(SS)130-/kol/2017 |10-11 ᎠIndustrial Safety Products Pvt Ltd. 4 IT(SS)-141/kol-2017 12-13 D M/S Bhavya Pvt Ltd. 5 IT(SS)-154/Kol/17 09-10 D M/S Shree Ram Realcom Pvt Ltd. 6 IT-831/kol-2017 12-13 A Diagram Estates Pvt Ltd. 7 IT-1131/kol-2017 12-13 A Vidyasagar Himghar Pvt Ltd. 8 IT-1632/Kol/2017 12-13 A Divine Alloys & Power Co Ltd. 9 IT-1838/kol/2017 12-13 ᎠDivine Alloys & Power Co Ltd. 10 IT-1859/kol/2017 12-13 ᎠM/S Pansu Commercial Pvt Ltd. 11 IT-2002/kol/2017 12-13 ᎠMaa Saraswati gyan Mandir Education Society. 12 IT-2009/Kol-17 12-13 A Chandan Chatterjee. 13 IT-2183/Kol-17 13-14 A Zenith Ereters Pvt Ltd. (2) Sr Appeal Type / No Date: 09/01/2019 (Wednesday) Adjourned to 28.02.2019 Asst ÐÑ€ BENCH 'B' Assessee Pow No Year 1 IT-1218/kol-2017 12-13 A I.T.C Ltd. 2 IT-1222/kol/2017 10-11 D I.T.C Ltd. 3 IT-1223/kol/2017 11-12 D I.T.C Ltd. IT-1224/kol/2017 12-13 D I.T.C Ltd. A I.T.C Ltd. IT-1068/Kol/2017 10-11 A I.T.C Ltd. IT-1166/kol-2017 11-12 7 IT-1152/kol/2017 09-10 A Tata Metalik....
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....s. 8 IT-1339/kol-2017 09-10 A Tata Metaliks. 9 IT-210/kol-2017 12-13 A Bengal DCL Housing Devp Co Ltd. 10 IT-429/kol-2018 11-12 A Bengal DCL Housing Devp Co Ltd. 11 IT-2038/kol/2017 13-14 D Sunil Baran Dey. 12 IT-2041/Kol-17 14-15 A Kanco Tea & Industries Ltd. 13 IT-2049/Kol-17 14-15 D M/S India Infranirman Ltd. BENCH-B Pow Sr Date: 10.01.2019 (Thursday) Adjourned to 04.03.2019 Appeal Type / No Assessee No IT-1094/kol/2015 2 IT-1602/kol/2016 3 CO-55/kol/2016 IT-2378/kol/2016 5 7 IT(SS)-53/kol/2017 IT(SS)-54/kol-2017 IT(SS)-155/kol/2017 8 IT(SS)-158/Kol-17 9 IT-1988/kol/2017 10 IT-1989/kol-2017 11 IT-2067/kol-2017 12 IT-2088/kol-2017 13 IT-2091/kol-2017 14 IT-2096/kol-2017 11-12 10-11 D 10-11 A 14-15 A 11-12 D 14-15 D 10-11 D 15-16 D 08-09 A 08-09 07-08 A Mackintosh Burn Co- Opt Credit Society. Dotex Merchandise Pvt Ltd. Dotex Merchandise Pvt Ltd. Sri Beni Prasad Lahoti. Anand Joyti Developers Pvt Ltd. Anand Joyti Developers Pvt Ltd. M/S Shri Ram Realcon Pvt Ltd. M/S Jupiter International Ltd. Sk Babu Mani. A Sk Babu Mani. A M/S Nirman Construction. 12-13 D M/S Coolhut Marketing Pvt Ltd. 14-15 D Shri Ma....
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....noj Rathi. 08-09 D M/S Josan Deposits & Advances Pvt Ltd. 15 IT-2204/kol-2017 12-13 D M/S W.B State Co-opt Bank Ltd. 16 IT-2191/kol-2017 17 IT-2127/kol-2017 18 IT-2411/kol-2017 11-12 A Sai Industries (P) Ltd. 15-16 D New Horizans Ltd. 12-13 A Kanchan Plywood Products (P) Ltd. Assistant Registrar INCOME TAX APPELLATE TRIBUNEL: KOLKATA CAUSELIST FOR BENCH 'C' Sub: Cause list for the period from 07/01/2019 to 10/01/2019 and 11/01/2019 is M.A. Day) 07/01/2019 (Monday) Bench-C Sr. Appeal Appeal Number Asst. Year Assessee Name No. BY IT-779/Kol-2011 2006-07 Ꭰ1 Pradeep Kumar Jhawar 2 IT-59/Kol/2015 2007-08 A Phoenix conveyor Belt I. P. Ltd. 3 IT-789/Kol/2015 2010-11 ᎠM/s. Rabin Singh Heavy Earth movers Co. Pvt. Ltd. 4 Co. 32/Kol/15 2010-11 A M/s. Rabin Singh Heavy Earth movers Co. Pvt. Ltd. 5 IT-379/Kol/2016 2010-11 A M/s. J. K. Enterprises 6 IT-595/Kol/2016 2008-09 A Shri Shyam Sunder Rawat 7 IT-1685/Kol/2016 2010-2011 ᎠM/s. SBD Enterprise 8 IT-1694/Kol/2016 2012-13 D M/s. Intime Commodeal P. Ltd. 9 IT-1947/Kol/2016 2005-06 M/s. Rajadhiraj Commotrade P. Ltd. 10 IT-2154/Kol/2016 2012-13 M/s. C....
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....loret Investments Pvt. Ltd. 11 IT-1445/Kol/2017 2013-14 D Ananya Wood P. Ltd. 12 IT-17/Kol/2018 2009-10 A Sri Neeraj Uma Shankar Murarka 13 IT-24/Kol/2018 2013-14 A Muskan Agencies & Trdg. Ltd. 14 IT-33/Kol/2018 2010-11 A Russell Credit Ltd. 15 IT-47/Kol/2018 2012-13 D M/s. Navketan Nursing Home Pvt. Ltd. 16 IT-83/Kol/2018 2013-14 A TKM Globel Logistics Ltd. 08/01/2019 (Tuesday) Bench-C Sr. Appeal Number No. 1 ITA 436/KOL/2014 2 IT-835/Kol/2015 Appeal Asst. Year Assessee Name BY 2012-13 D Shri Ajay Kumar Agarwala 2010-11 ᎠM/s. U. M. Cables 3 IT-836/Kol/2015 4 IT-1206/Kol/2015 2011-12 ᎠM/s. U. M. Cables 2011-12 ᎠM/s. Iris Commosale Pvt. Ltd. 5 IT-1212/Kol/2015 2012-13 ᎠM/s. Trimudra Credit Ltd. 6 ITA 1298/KOL/2016 2012-2013 Ꭰ7 IT-1816/Kol/2016 2005-06 A 8 IT-1817/Kol/2016 2008-09 A 9 IT-1818/Kol/2016 2009-10 A 10 IT-678/Kol/2016 2007-08 A 11 IT-2241/Kol/2016 2012-13 ᎠM/s Bengal Ambuja Housing Development Ltd. Mr. Ashavin Kr. Tulsidas & Jayant Kr. Tulsidas Mr. Ashavin Kr. Tulsidas & Jayant Kr. Tulsidas Mr. Ashavin Kr. Tulsidas & Jayant Kr. Tulsidas Mr. Ashavin Kr. Tul....
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....sidas & Jayant Kr. Tulsidas Jani Fincom P. Ltd. 12 IT-989/Kol/2017 2011-12 ᎠM/s. Philips Carbon Black Ltd. 13 IT-54/Kol/2018 2012-13 D M/s. A. A. Infraproperties Pvt. Ltd. 14 IT-55/Kol/2018 2013-14 ᎠM/s. A. A. Infraproperties Pvt. Ltd. 15 IT-64/Kol/2018 2012-13 A M/s. Baba Bhootnath Commex Pvt. Ltd. 09/01/2019-(Wednesday) Bench-C Sr. Appeal Appeal Number Asst. Year Assessee Name No. BY 1 IT-2530/Kol/2017 2013-14 A M/s. Earnest Towers Pvt. Ltd. (Early Hearing) 2 IT-2323/Kol/2018 2015-16 A Paarth Somani Minor Beneficiary (Early Hearing) 3 IT-1203/Kol/2015 2011-12 ᎠM/s. Gemini Infra Properties Pvt. Ltd. + IT-1735/Kol/2016 2010-11 D M/s. Assambrook Ltd. 5 IT-401/Kol/2014 2006-07 A Datex Ohmeda (India) P. Ltd. 6 IT-353/Kol/2014 2006-07 ᎠDatex Ohmeda (India) P. Ltd. 7 IT-1361/Kol/2017 2007-08 A Datex Ohmeda (India) P. Ltd. 8 IT-1319/Kol/2017 2007-08 ᎠDatex Ohmeda (India) P. Ltd. 9 IT-658/Kol/2017 2012-13 A Cargo Partner Logistics (I.) P. Ltd. 10 IT-2492/Kol/2017 2013-14 A Cargo Partner Logistics (I.) P. Ltd. 11 IT-1364/Kol/2017 2009-10 D M/s. Cargo Partners Logistics India Pvt. ....
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....Ltd. 12 IT-1365/Kol/2017 2010-11 D M/s. Cargo Partners Logistics India Pvt. Ltd. 13 IT-2258/Kol/2017 2012-13 ᎠWiliamson Mangor & Comp. Ltd. 14 Co.-02/Kol/2018 2012-13 A Wiliamson Mangor & Comp. Ltd. 15 IT-74/Kol/2018 2010-11 A United Bank of India 16 IT-75/Kol/2018 2012-13 A United Bank of India 17 IT-81/Kol/2018 2012-13 D M/s. Calcutta Carbide Pvt. Ltd. 18 IT-89/Kol/2018 2014-15 ᎠDulichand Shreelal 10/01/2019 - (Thursday) Bench- C Sr. No. Appeal Appeal Number Asst. Year Assessee Name BY 1 IT-664/Bang./2007 2002-03 A Philips India Itd. 2 IT-1142/Kol-2016 2009-2010 A Philips India Ltd. 3 IT(SS)-44/Kol/15 Surendra Kumar Sharma 4 IT-112/Kol-2016 2011-2012 A Koninklijke Philips N.V. 5 IT-87/Kol/2017 2012-13 A Koninklijke Philips N.V. 6 IT-2474/Kol/2017 2013-14 A Koninklijke Philips N.V. 7 IT-1703/Kol/2016 2012-2013 D M/s. Savitri Share & Securities Pvt. Ltd. 8 IT-1705/Kol/2016 2012-2013 ᎠM/s. Jai Tara carriers Pvt. Ltd. 9 IT-1964/Kol/2017 2013-14 ᎠAllahabad Bank 10 10 IT-1993/Kol/2017 2013-14 A Allahabad Bank 11 IT-92/Kol/2018 2013-14 Gangadhar Developers Pvt. Ltd. 12 I....
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....T-97/Kol/2018 2010-11 M/s. AKG Finvest Ltd. 13 IT-111/Kol/2018 2012-13 A Balmer Lawire & Co. Ltd. 14 IT-123/Kol/2018 2009-10 A M/s. Mukut Buildcon Pvt. Ltd. 15 IT-124/Kol/2018 2014-15 A Nippon Yusen Kabushiki Kaisha Assistant Registrar 1 2 INCOME TAX APPELLATE TRIBUNAL: KOLKATA BENCHES: KOLKATA CAUSE LIST FOR 'D' w.e.f 07.01.2019 to 10.01.2019. INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCHES, KOLKATA CAUSELIST FOR BENCH 'D' Date: 07/01/2019 (Monday ) Sr No. Appeal Type / No Asst Year IT-2203/ “/2017 IT-2482/Ko-2017 Assessee Aryvarat construction(P)Ltd Appeal By ᎠA Ankit Nahata 3 IT-151/ "/2018 A Accurate shoppers(P)Ltd 4 IT-1161/Kol/2017 D Stewarts & Lloyds of India Ltd 5 IT-2152/Ko-2014 A Arati Engg. & Construction Co. 6 IT-1853/Ko-2017 A Tristar Metallurgical(P)Ltd 7 IT-1986/Ko-2017 A Srinath Metals(P)Ltd 8 IT-677/Kol/2018 A IT-678/ A 66 10 IT-682/ A .. 11 IT-281/" A Baleswar Oils (P) Ltd Magnum Clothing(P)Ltd SRK Tea Processing Industries Ltd Cindrella Dealers(P)Ltd INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCHES, KOLKATA CAUSELIST FOR BENCH 'D' Date: 08/01/2019 (Tuesday ) Sr No. Appeal Type/No ....
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.... Asst Year Appeal Assessee By 1 IT-687/ Kol/2018 A Tractors India(P)Ltd 2 IT-694/ "/2018 A Mangalshrees Vintrade(P)Ltd 3 IT-696/Ko-2018 A Usha Audiotel Ltd 4 IT-704/ "/2018 A Ramesh D. Chandak 5 IT-708/Ko-2018 A Debashish Bhattacharjee IT-709/Ko-2018 D Hasibul Hossain 7 IT-714/Ko-2018 ᎠAshiana Housing Ltd 8 IT-720/Kol/2018 A Satya Hari Samvi IT-728/ " A Aradhana Investment Ltd 10 11 IT-734/Kol/2018 IT-573/Kol/2018 A Haldia Petrochermicals Ltd A Apoorv Industrial Corpn. Sr No. Appeal Type / No Asst Year INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCHES, KOLKATA CAUSELIST FOR BENCH 'D' Date: 09/01/2019 (Wednesday) Appeal By Assessee 1 2 IT-735/ Kol/2018 IT-743/Kol/2018 .. A Smt. Radha Devi Mohta A Sri Kamal kumar Bansal 3 IT-749/" ᎠVisa Infrastructures Ltd 4 IT-752/Kol/2018 A Hitasu constructions (P)Ltd 5 IT-754/" A Nature & Waste Management India 6 IT-755/ Document 3 INCOME TAX APPELLATE TRIBUNAL: KOLKATA BENCHES : KOLKATA. Sub: Cause List for the Cases fixed on Friday the 11/01/2019 COURT ROOM No. - I Before Hon'ble' S/Shri P.M. Jagtap, V.P. & S.S. Viswanethra Ravi,JM ( Consideration for grant....
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.... of Early Hearing) 1.I.T.A. No.938/Kol/2018 2SA No. 129/Kol/2018 -The Peerless Gen.fin.& Inv.Co.Ltd (Early Hearing)B/ -Andrew Yule & Co. Ltd A/ Before Hon'ble' S/Shri J.Sudhar Reddy, A.M. & S.S. Viswanethra Ravi,JM 1.S.A. No. 01/Kol/2019 2.S.A. No. 02/Kol/2019 3.S.A. No. 03/Kol/2019 4.S.A. No. 126/Kol/2018 -M/s.Organon (India) Ltd -Purushottam Das Agarwal -Rohit Bansal -Sonar Bangla Jeweelers(P)Ltd Note: Following case, which are fixed for hearing on 11/01/2019 stand adjourned to 18/01/2019. No further notice will be issued. Before Hon'ble' S/Shri P.M. Jagtap, V.P. & A.T. Varkey,JM (For Clarification) -A/Jupiter International Ltd 1-4.I.T.(SS). No.131-134/Kol/2017-D/Jupiter International Ltd 5-7.CO. No.18-20/Kol/2018 Note :Following case, which are fixed for hearing on 11/01/2019 stand adjourned to 01/02/2019. No further notice will be issued. C/ C/ B/ C/ A/JM A/JM Before Hon'ble S/Shri J.Sudhakar Reddy, A.M. &Hon'ble' Sri A.T. Varkey, JM 1-2. M.A. No.146-147/Kol/2018 -Russel Credit Ltd 3. M.A. No.159/Kol/2018 -W.B. Transport Corpn. Ltd C/JM B/JM 1.M.A. No.210/Kol/2018 Before Hon'ble' S/Shri J.Sudhar Reddy, A.M. & S.S. Godara,JM -Nikhil Oil fi....
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....eld supply & Services (P) Ltd A/AM 215-4 Assistant Registrar<br> Scholarly articles for knowledge sharing by authors, experts, professionals ....