ORDER SHEET IN HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE ITAT No. 15 of 2015 G.A. No.202 of 2015 M/S PASUPATI COMMERCE PVT. LTD. Versus COMMISSIONER OF INCOME TAX, KOLKATA - II BEFORE: Hon'ble JUSTICE GIRISH CHANDRA GUPTA Hon'ble JUSTICE ARINDAM SINHA Date : 24th February, 2015. Mr. J.P. Khaitan, Senior Advocate, Mr. A.Gupta, Adv., Mr.S.Das, Adv and Mr.A.Sinha, Adv. For appellant Ms. Smita Das De, Adv. for Respondent Court : subject matter of challenge in this appeal is judgment and order dated 1st September, 2014 which it was submitted by Mr. Khaitan is ex-parte order. In support of such submission, our attention has been drawn to paragraph-18 of petition, which reads as follows: By order dated September 1, 2014 learned Tribunal passed impugned order ex parte on very first date fixed for hearing upholding Commissioner s said Order dated March 26, 2013 and, dismissing petitioner s appeal on merits. Your petitioner states that unfortunately its representative got delayed in reaching Tribunal. Upon reaching and enquiry, your petitioner s 2 representative was informed that appeal had already been dismissed. Mrs. Das De, learned Advocate appearing for Respondent did not dispute correctness of contents of paragraph-18 of petition. In that view of matter, on prayer of Mr. Khaitan, order under challenge is set aside subject to payment of costs assessed at Rs.20,000/- within four weeks from date. In event, such costs are paid, order under challenge shall stand set aside and learned Tribunal shall hear appeal once again after giving notice to parties. In event such costs are not paid, appeal shall stand dismissed. appeal is thus disposed of. (GIRISH CHANDRA GUPTA, J.) (ARINDAM SINHA, J.) km M/s Pasupati Commerce Pvt. Ltd. v. Commissioner of Income Tax, Kolkata - II