DCIT, Circle - 4, Kolkata, Kolkata V. M/s. Mazbat Tea Estate Ltd., Kolkata

ITA 2010/KOL/2010

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 48086 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-05-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2006-2007
• Appeal Filed On: 04-11-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B R PUROKAYASTHA
• Assessee Lawyers: N O N E
• Keywords: Reasonable cause
• Section: 143(3)

Judgement Text

, C , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA () , , , !' ) [BEFORE HONBLE SRI MAHAVIR SINGH, JM & HONBLE SHR I AKBER BASHA, AM] # # # # / I.T.A NO. 2010/KOL/2010 $% &' $% &' $% &' $% &'/ // / ASSESSMENT YEAR: 2006-07 DEPUTY COMMISSIONER OF INCOME-TAX -VS- M/S. MAZBA T TEA ESTATE LTD. CIRCLE-4, KOLKATA. (PAN-AABCM 7770 P) ()* /APPELLANT ) (+,)*/ RESPONDENT ) FOR THE APPELLANT: SHRI B. R. PUROKAYASTHA FOR THE RESPONDENT: N O N E ! / ORDER PER SHRI MAHAVIR SINGH/ : THIS APPEAL BY REVENUE IS ARISING OUT OF THE ORDER OF CIT(A)-IV, KOLKATA IN APPEAL NO. 92/CIT(A)-IV/08-09 DATED 16.02.2010. THE ASSESSMENT WAS FRAMED BY ACIT, CIRCLE-4, KOLKATA, U/S. 143(3) OF THE INCOME TAX ACT, 1961 (H EREINAFTER REFERRED TO AS THE ACT) FOR ASSESSMENT YEAR 2006-07 VIDE HIS ORDER DATED 15.10. 2008. 2. AT THE TIME OF HEARING, LD. SR. DR SRI B. R. PUR OKAYASTHA PRAYED FOR ADJOURNMENT STATING THE REASON THAT SHRI ASHOK KUMAR, SR. DR WA S ASSIGNED TO APPEAR BEFORE THE HONBLE MEMBERS ON THIS DAY. HOWEVER, SHRI ASHOK KUMAR HAS BEEN TRANSFERRED OUT OF WEST BENGAL TO GUWAHATI AND HE HAS EXPRESSED HIS INABILITY TO APPE AR. DUE TO SHORTAGE OF SR. DRS DEPARTMENT IS UNABLE TO FIND SUBSTITUTE TO APPEAR BEFORE THE H ONBLE MEMBERS TO REPRESENT THIS CASE AND HE URGED BEFORE THE BENCH THAT A SUITABLE ADJOURNMENT MAY KINDLY BE GRANTED. IN VIEW OF THESE REASONS STATED IN THE PETITION FOR ADJOURNMENT, WE ARE OF THE VIEW THAT TRANSFER OF A DR IS NO REASONABLE CAUSE FOR ADJOURN MENT. HENCE, WE REJECT THE ADJOURNMENT PETITION AND DECIDE THE ISSUE. 3. AT THE OUTSET, IT IS NOTICED THAT THE APPEAL FIL ED BY THE REVENUE IS DELAYED BY 19 DAYS AND THE CAUSE STATED IN AFFIDAVIT FOR CONDONATION OF DE LAY SEEMS REASONABLE IN VIEW OF THE REASONS GIVEN THEREIN. ACCORDINGLY, WE CONDONE THE DELAY AN D ADMIT THE APPEAL.