Royal India House Finvest Ltd, Sitamarhi V. ACIT, Circle-II, Muzaffarpur

MA 02/PAT/2011

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6343 (ITAT-PATNA)
• Duration Of Justice: 7 year(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-03-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 1997-1998
• Appeal Filed On: 14-02-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KAU SHIK KUMAR DAS
• Assessee Lawyers: ASHISH AGRAWAL; K K CHOUDHARY
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH, PATNA BEFORE SH. N. K. SAINI, AM AND SH. AMIT SHUKLA , JM MA NO. 02/PAT. /201 1 (IN ITA NO. 23/PAT./2005 : ASSTT. YEAR : 1997 - 98 ) ROYAL INDIA HOUSE FINVEST LTD., JAI PRAKASH NAGAR, SITAMARHI VS ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE - 1, MUZAFFARPUR (APPELLANT) (RESPONDENT) PAN NO. ASSESSEE BY : SH. ASHISH AGRAWAL & SH. K. K. CHOUDHARY, ADV. REVENUE BY : SH. KAUSHIK KUMAR DAS , SR. DR DATE OF HEARING : 09 .0 3 .201 8 DATE OF PRONOUNCEMENT : 09 .03 .201 8 ORDER PER N. K. SAINI, AM: T HIS MISCELLANEOUS APPLICATION ARISING OUT OF THE EX - PARTE ORDER DATED 27.06.2007 IN ITA NO. 23/PAT./2005 FOR THE ASSESSMENT YEAR 1997 - 9 8 HAS BEEN FILED BY THE ASSESSEE STATING THEREIN AS UNDER: MOST RESPECTFULLY, THIS HUMBLE PETITION SHOWETH AS UNDER: THE ASSESSEE IS A PUBLIC LIMITED COMPANY REGISTERED UNDER THE COMPANIES ACT, 1956. THE ASSESSEE FILED AN APPEAL BEFORE THE INCOME TAX A PPELLATE TRIBUNAL, PATNA BENCH, PATNA AGAINST THE ORDER OF THE CIT(APPEALS) FOR THE ASSESSMENT YEAR 1997 - 98. THE CASE WAS FIXED FOR HEARING ON 27.06.2007. THE CASE COULD NOT BE REPRESENTED BY THE ASSESSEE AND THE CASE WAS DISPOSED OFF EX - PARTE ON 27.06.200 7. THE ASSESSEE COULD NOT RECEIVE THE NOTICE OF FIXATION OF THE DATE OF HEARING DUE TO THE REASON AS EXPLAINED BELOW. MA NO . 02/PAT. /201 1 ROYAL INDIA HOUSE FINVEST LTD. 2 A PART OF THE RESIDENTIAL BUILDING OF THE MANAGING DIRECTOR OF THE COMPANY MR. NAGENDRA PRASAD SINGH SITUATED AT JAI PRAKASH NAGAR, SITA MARTHI WAS BEING USED AS REGISTERED OFFICE OF THE COMPANY. THE BUILDING WAS ATTACHED BY THE ORDER OF THE CIVIL C OURT S ITAMARHI IN MONEY SUIT NO. 1/99. THE RESIDENCE OF THE MANAGING DIRECTOR AND THE OFFICE OF THE COMPANY WERE VACATED FROM THE ATTACHED HOUSE PROPERTY. AS THE HOUSE UNDER ATTACHMENT WAS FACETED THE NOTICE OF THE FIXATION OF DATE OF HEARING COULD NOT BE RECEIVED BY US AND THE CASE COULD NOT BE REPRESENTED AND EX - PARTE ORDER WAS PASSED. IT IS TO MENTION THAT MY ADDRESS MAY KINDLY BE CHANGED AS B ELOW FOR ALL FUTURE CORRESPONDENCES: C/O - CA. K.K. CHOUDHARY RAMNI MOHAN GARDEN KALAMBAG ROAD, MUZAFFARPUR BIHAR - 842002 IT IS MOT RESPECTFULLY PRAYED THAT THE CASE ITA NO. 23/PAT./2005 MAY KINDLY BE RESTORED IN THE INTEREST OF JUSTICE SO THAT WE MAY REP RESENT OUR CASE PROPERLY . FOR ROYAL INDIA HOUSE FINVEST PVT. LTD. SD/ - (NAGENDRA PRASAD SINGH) DIRECTOR 2 . DURING THE COURSE OF HEARING, THE LD. COUNSEL FOR THE ASSESSEE STATED THAT NO NOTICE FOR HEARING WAS RECEIVED AND THE ASSESSEE IS VERY MUCH INTERE STED TO PROSECUTE THE MATTER . THEREFORE, THERE WAS A REASONABLE CAUSE FOR NON - APPEARANCE ON 27.06.2007 . HE REQUESTED TO RECALL THE EX - PARTE ORDER IN VIEW OF THE PROVISIONS CONTAINED IN PROVISO TO RULE 24 OF THE INCOME TAX APPELLATE TRIBUNAL RULES, 1963. MA NO . 02/PAT. /201 1 ROYAL INDIA HOUSE FINVEST LTD. 3 3 . IN HIS RIVAL SUBMISSIONS , THE LD. SR. DR OPPOSED THE RECALLING OF THE ORDER BUT COULD NOT CONTROVERT THE AFORESAID CONTENTION OF THE LD. COUNSEL FOR THE ASSESSEE . 4. AFTER CONSIDERING THE SUBMISSIONS OF BOTH THE PARTIES, WE ARE OF THE VIEW THAT THE ASSE SSEE H AS A PLAUSIBLE EXPLANATION FOR HIS NON - APPEARANCE ON 27.06.2007 , SINCE THE NOTICE FOR HEARING WAS NOT RECEIVED BY IT . WE , THEREFORE, RECALL THE ORDER DATED 27.06.2007 AND THE REGISTRY IS DIRECT ED T O FIX THE APPEAL IN ITA NO. 23/PAT./2005 FOR THE ASSE SSMENT YEAR 1997 - 98 I N REGULAR COURSE . 5 . IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED . (O RDER PRONOUNCED IN THE COURT ON 09 /03 /2018 ) SD/ - SD/ - ( AMIT SHUKLA ) (N. K. SAI NI) JUDICIAL MEMBER ACCOUNTANT MEMBER DAT ED: 09 /0 3 /2 018 *SUBODH* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR