M/S. ENFIELD VYAPAAR PVT. LTD.,KOLKATA V. I.T.O., WARD - 1(1), KOLKATA, KOLKATA

MA 51/KOL/2023

AI Insights

The case involves M/s Enfield Vyapaar Pvt. Ltd., the appellant, seeking the recall of an ex-parte order passed by the Income Tax Appellate Tribunal. The ex-parte order was issued due to the absence of the assessee's representative at the hearing, attributed to illness. The assessee argued that they had not received notice of the hearing, leading to the ex-parte decision without a substantive hearing on the merits. The Departmental Representative opposed the recall, stating that the Tribunal had already considered the merits in the ex-parte decision. However, the Tribunal found merit in the assessee's request for a fair hearing and allowed the recall of the order.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 25214 (ITAT-KOLKATA)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-02-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAILEN SAMADDER; ADDL
• Assessee Lawyers: SOUMITRA CHOUDHRY

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM MA No. 51/KOL/2023 (Assessment Year:2008-09) M/s Enfield Vyapaar Pvt. Ltd. P-58/1, Strand Bank Road, Ground Floor, Opp. Burra Bazar, Circular Road, Kolkata-700006 West Bengal Vs. Income Tax Officer, Ward 1(1) Kolkata, Aaykar Bhavan, P-7, Chowringhee Square, Kolkata-700069, West Bengal (Appellant) (Respondent) PAN No. AABCE9251H Assessee by : Shri Soumitra Choudhry, AR Revenue by : Shri Sailen Samadder, Addl CIT Date of hearing: 07.02.2025 Date of pronouncement : 24.02.2025 O R D E R Per Rajesh Kumar, AM: By way of this Miscellaneous Application the assessee seeks the recalling of the ex-parte order dated 27.04.2023, passed in ITA No. 142/KOL/2023. 02. The ld. Authorized Representative for the assessee submitted that the hearing of the above said case was fixed on 27.04.2023 for which the assessee had not received any notice fixing the hearing of the case. The ld. Counsel for the assessee submitted that the Authorized Page | 2 MA No.51/KOL/2023 M/s Enfield Vyapaar Pvt. ltd.; 2008-09 representative of the assessee Shri Vinay Singh, advocate, who was looking after the tax matters, was suffering from fever and could not follow the cause list issued by the Registry. The ld. Counsel submitted that on the very first date of hearing, the tribunal decided the appeal ex-parte without any further date thereby dismissing the appeal in limine. The ld. Counsel for the assessee stated that it is not a case where the assessee was not complied to the repeated opportunities given by the Tribunal but on the very first date, the case of the assessee was decided ex-parte. Therefore, in the interest of justice and fair play, the assessee may kindly be given one more opportunity of hearing to the present its cases on merit by recalling the impugned order. 03. The ld. DR on the other hand, strongly opposed the contentions of the counsel of the assessee by submitting that though the case was decided on the very first date of hearing in absence of the assessee, , the Tribunal was kind enough to decide the merits of the case in the ex-parte order. Therefore, the plea of the assessee that case was not decided on merits by the Tribunal was contrary on the facts on record and therefore, the MA of the assessee may kindly be dismissed. 04. After hearing the rival contentions and perusing the materials available on record, we observe that on the very first date of hearing the appeal of the assessee was dismissed by the coordinate bench by passing ex-parte order, when assessee failed to attend the hearing. In our opinion, the assessee has to be given one fair chance to present its case on merit in the interest of justice and fair play. Accordingly, we are inclined to recall the order dated 27.04.2023 and direct the Page | 3 MA No.51/KOL/2023 M/s Enfield Vyapaar Pvt. ltd.; 2008-09 registry to fix the case for hearing before the regular Bench. The MA of the assessee is allowed. 05. In the result, the Miscellaneous Application of the assessee is allowed. Order pronounced in the open court on 24.02.2025. Sd/- Sd/- (PRADIP KUMAR CHOUBEY) (RAJESH KUMAR) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) Kolkata, Dated: 24.02.2025 Sudip Sarkar, Sr.PS Copy of the Order forwarded to : 1. The Appellant 2. The Respondent 3. CIT 4. DR, ITAT, 5. Guard file. BY ORDER, True Copy// Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Kolkata "