M/s. Mini Iron & Alloys (P) Ltd., Kolkata V. ITO, Ward-3(4), Kolkata [Now ITO, Ward - 3(3), Kolkata], Kolkata

MA 1/KOL/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6295 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-03-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2005-2006
• Appeal Filed On: 03-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SOUMYAJIT DASGUPTA CIT REVEN
• Assessee Lawyers: ANUP KR SINHA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH SMC, KOLKATA [BEFORE SHRI P.M. JAGTAP, AM] M.A. NO. 1/KOL/2018 (A/O, ITA NO. 1103/KOL/2017) ASSESSMENT YEAR: 2005-06 M/S. MINI IRON & ALLOYS (P) LTD.........................................APPELLANT 37A, BENTICK STREET, 2 ND FLOOR, KOLKATA 700 069 [PAN: AADCM 4258 L] ITO, WARD 3(4), KOLKATA..........................RESPONDENT NOW WARD 3(3), KOLKATA, AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA 700 069 APPEARANCES BY: SHRI ANUP KR. SINHA, ADVOCATE APPEARING ON BEHALF OF THE ASSESSEE. SHRI SOUMYAJIT DASGUPTA, ADDL. CIT APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : MARCH 23, 2018 DATE OF PRONOUNCING THE ORDER : MARCH 23, 2018 ORDER PER P.M. JAGTAP, AM BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE TRIBUNALS ORDER DATED NOVEMBER 27, 2017 PASSED EX-PARTE IN ITA NO. 1103/KOL/2017 DISMISSING THE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION ON THE FOLLOWING GROUND: THAT YOUR PETITIONER STATES THAT THE HEARING WAS FINALLY FIXED FOR HEARING ON 27.11.2017 AND YOUR PETITIONER ENGAGED M. ANUP KUMAR SINHA, ADVOCATE TO REPRESENT THE CASE. BUT MR. SINHA COULD NOT APPEAR BEFORE THE BENCH ON THE DATE OF HEARING AS THE WIFE OF THE COUSIN ELDER BROTHER MRS. TAPASI SARKAR MET A MASSIVE HEART ATTACK IN THE EARLY MORNING ON THE SAID DATE AND ULTIMATELY SUCCUMB TO ILLNESS ROUND ABOUT 8.30 A.M. THE DEATH CERTIFICATE OF MRS. TAPASI SARKAR IS ENCLOSED HEREWITH FOR YOUR HONOUR KIND PERUSAL. 2 MA NO. 1/KOL/2018 ASSESSMENT YEAR: 2005-06 M/S. MINI IRON & ALLOYS PVT. LTD. 2. KEEPING IN VIEW THE REASON GIVEN BY THE ASSESSEE, WE ARE SATISFIED THAT THERE WAS A SUFFICIENT CAUSE FOR THE NON-APPEARANCE OF THE ASSESSEE WHEN HIS APPEAL WAS CALLED ON FOR HEARING ON NOVEMBER 27, 2017. WE, ACCORDINGLY, RECALL THE EX-PARTE ORDER PASSED BY THE TRIBUNAL DATED NOVEMBER 27, 2017, KEEPING IN VIEW THE PROVISO TO RULE 24 OF THE APPELLATE TRIBUNAL RULES, 1963 AND RESTORE THE APPEAL OF THE ASSESSEE TO ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO FIX THE SAID APPEAL FOR HEARING AFRESH BEFORE THE REGULAR BENCH ON 02.05.2018 AS ANNOUNCED IN THE OPEN COURT AND TAKEN NOTE OF BY THE LEARNED REPRESENTATIVES OF BOTH THE SIDES. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 23 RD MARCH, 2018. SD/- (P.M. JAGTAP) ACCOUNTANT MEMBER DATED: 23/03/2018 BISWAJIT, SR. PS COPY OF ORDER FORWARDED TO: 1. MINI IRON & ALLOYS (P) LTD., 37A, BENTICK STREET, 2 ND FLOOR, KOLKATA 700 069. 2. ITO, WD-3(4), NOW WARD 3(3) KOLKATA, AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA 700 069. 3. THE CIT(A) 4. THE CIT 3 MA NO. 1/KOL/2018 ASSESSMENT YEAR: 2005-06 M/S. MINI IRON & ALLOYS PVT. LTD. 5. DR TRUE COPY, BY ORDER, SR. P.S. / H.O.O. ITAT, KOLKATA