Maa Transport Agency, Burdwan V. ITO, Ward-2(2), Asansol, Asansol

MA 10/KOL/2017

• Counselvise Citation: [2017] 123 COUNSELVISE.COM (IT) 5553 (ITAT-KOLKATA)
• Duration Of Justice: 9 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-10-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 03-01-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARINDAM BHATTACHARJEE CIT LD
• Assessee Lawyers: KANCHAN SADHU LD

Judgement Text

INCOME TAX APPELLATE TRIBUNAL D BENCH : K OLKATA BEFORE SHRI M.BALAGANESH, AM & SHRI S.S.VISWANE THRA RAVI, JM M.A. NO. 10/KOL /2017 [IN I.T A NO. 1591/KOL/2014 A.Y : 2008-09] M/S. MAA TRANSPORT AGENCY VS. INCOME TAX OFFICER PAN: AAKFM 9822A WARD 2(2),ASANSOL [ APPLICANT ] [ RESPONDENT ] APPLICANT BY : SHRI KANCHAN SADHU, AD VOCATE, LD.AR RESPONDENT BY : SHRI ARINDAM BHATTACHAR JEE, ADDL.CIT, LD.SR.DR DATE OF HEARING : 06-10-2017 DATE OF PRONOUNCEMENT : 2 5-10-2017 ORDER SHRI S.S.VISWANETHRA RAVI, JM BY VIRTUE OF THIS MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE U/S. 254(2) OF THE ACT, THE ASSESSEE INTENDS TO RECALL T HE IMPUGNED EX PARTE ORDER DT. 02-11-2016 PASSED BY THIS TRIBUNAL. 2. BY WAY OF THIS MISC. APPLICATION THE ASSESSEE ST ATED VIDE ORDER DT. 02-11-2016 THE TRIBUNAL [ITAT KOLKATA] DISMISSED TH E APPEAL OF THE ASSESSEE FOR NON PROSECUTION. THE ASSESSEE WAS UNA BLE TO REPRESENT THE MATTER BEFORE THE HONBLE BENCH 02-11-2016 I.E THE DATE OF HEARING. WHICH RESULTED IN NON PROSECUTION AND NON-ATTENDANC E BY THE ASSESSEE AND THE TRIBUNAL PASSED SAID EX PARTE ORDER. SUCH NON-ATTENDANCE/ NON PROSECUTION WAS DUE TO SAID BONAFIDE REASON, WHICH WAS BEYOND THE CONTROL OF THE ASSESSEE. IN VIEW OF ABOVE, HE PRAYE D TO RECALL THE SAID ORDER BY ALLOWING THIS MISC. APPLICATION FILED BY T HE ASSESSEE. 3. ON THE OTHER HAND, THE LD.DR RELIED ON THE SAID ORDER DT. 02-11- 2016 OF THE TRIBUNAL. HE OPPOSED TO THE SUBMISSIONS OF THE LD.AR IN ALLOWING THESE MISC. APPLICATIONS. M.A NO. 10/K/17 2 4. HEARD RIVAL SUBMISSIONS AND PERUSED THE RECORD. ON PERUSAL OF THE ORDER DT. 02-11-2016, WE FIND THAT INSPITE OF SERVI CE OF NOTICES BY THE REGISTRY TIME TO TIME NEITHER ANY ONE APPEARED NOR THERE WAS ANY ADJOURNMENT APPLICATION ON BEHALF OF ASSESSEE FOR T HE HEARING ON 02-11- 2016. THUS, FOLLOWING THE VARIOUS DECISIONS IN THE CASES OF MULTIPLAN INDIA (P) LTD REPORTED IN 38 ITD 320 (DEL), HONBLE MADHY A PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT REPORTED IN 223 ITR 480(MP) THE TRIBUNAL DISMISSED THE APPEAL OF ASSESS EE BY EX PARTE ORDER FOR NON PROSECUTION. WE FIND THAT THERE WAS SUFFICI ENT REASON OF ASSESSEE IN NOT APPEARING BEFORE THE TRIBUNAL ON THE SAID DA TE OF HEARING 02-11- 2016, WHICH WAS BEYOND THE CONTROL OF ASSESSEE. THE REFORE, IN VIEW OF SUBMISSIONS OF ASSESSEE, WE RECALL THE ORDER DT. 02 -11-2016 BY ALLOWING THIS MISC. APPLICATION FILED BY THE ASSESSEE. THE R EGISTRY IS DIRECTED TO FIX THE CASE AFRESH BY ISSUING NOTICES TO THE RESPECTIV E PARTIES. 5. IN THE RESULT, THE MISC. APPLICATION FILED BY T HE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 25-10-2017 SD/- SD/- M.BALAGANESHD S.S.VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 25-10-2017 COPY OF THE ORDER FORWARDED TO: 1 . APPLICANT/ASSESSEE : M/S.MAA TRANSPORT AGENCY C/O SHRI KANCHAN SADHU, ADVOCATE, VIVEKANANDA PAR, P.O RAMKRISHNA MISSION, ASANSOL, DIST. BURDWAN 713305. 2 RESPONDENT/DEPARTMENT : THE INCOME TAX OFFICER, WAR D 2(2), ASANSOL, PERMER BUILDING, 54 G.T ROAD (W), AP CAR GARDEN, ASANSOL-713304 DIST BURDWAN. 3 . CIT, 4 . CIT(A), 5 . DR, KOLKATA BENCHES, KOLKATA **PP/SPS TRUE COPY BY ORDER, SR.PS, H.O.O ITAT,KOL