M/s. Shiv Ratan Agarwal (HUF), Kolkata V. ITO, Ward-36(2), Kolkata, Kolkata

MA 105/KOL/2017

• Counselvise Citation: [2017] 123 COUNSELVISE.COM (IT) 5555 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-10-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2006-2007
• Appeal Filed On: 19-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DAVID Z CHAWNGTHU CIT LD
• Assessee Lawyers: MANISH TIWARI LD

Judgement Text

INCOME TAX APPELLATE TRIBUNAL D BENCH : K OLKATA BEFORE SHRI WASEEM AHMED, AM & SHRI S.S.VISWANE THRA RAVI, JM M.A. NOS. 104 & 105/KOL/2017 [IN I.T A NO. 1711 & 1712/KOL/2014 A.YS 2006-07 & 2007-08] M/S. SHIV RATAN AGARWAL VS. INCOME TAX OFFICER PAN: ACXPA 1430B WARD 36(2), KOLKATA [ APPLICANT ] [ RESPONDENT ] APPLICANT BY : SHRI MANISH TIWARI, AD VOCATE, LD.AR RESPONDENT BY : SHRI DAVID Z. CHAWNGTHU, ADDL.CIT, LD.SR.DR DATE OF HEARING : 06-10-2017 DATE OF PRONOUNCEMENT : 25 -10-2017 ORDER SHRI S.S.VISWANETHRA RAVI, JM BY VIRTUE OF THESE MISCELLANEOUS APPLICATIONS FILED BY THE ASSESSEE U/S. 254(2) OF THE ACT, THE ASSESSEE INTENDS TO REC ALL THE IMPUGNED EX PARTE ORDER DT. 22-03-2017 PASSED BY THIS TRIBUNAL. 2. BY WAY OF THIS MISC. APPLICATION THE ASSESSEE ST ATED VIDE ORDER DT. 22-03-2017 THE TRIBUNAL [ITAT KOLKATA] DISMISSED TH E APPEALS OF THE ASSESSEE FOR NON PROSECUTION. THE ASSESSEE FURTHER STATED THAT THE PETITIONER APPLICANT RECEIVED ORDER PASSED U/S. 25 4 DT. 22-03-2017 AND ON SUCH DATE THE TRIBUNAL DISMISSED THE APPEALS ON THE GROUND OF NON- COMPLIANCE ON 22-03-2017. THE ASSESSEE WAS UNABLE T O REPRESENT THE MATTER BEFORE THE HONBLE BNEHC ON 22-03-2017 I.E T HE DATE OF HEARING, DUE TO COMPELLING REASONS THAT THE ASSESSEE WAS SIC K AND WAS UNDER MEDICAL TREATMENT FROM 10.03.2017. THE DOCTOR ALSO ADVISED COMPLETE BED REST FOR 4 WEEKS AT LEAST, WHICH RESULTED IN NO N PROSECUTION AND NON- ATTENDANCE BY THE ASSESSEE AND THE TRIBUNAL PASSED SAID EX PARTE ORDER. SUCH NON-ATTENDANCE/ NON PROSECUTION WAS DUE TO SAI D BONAFIDE REASON, WHICH WAS BEYOND THE CONTROL OF THE ASSESSEE. IN VI EW OF ABOVE, HE M.A NOS. 104 & 105/KOL/2017 2 PRAYED TO RECALL THE SAID ORDER BY ALLOWING THIS MI SC. APPLICATION FILED BY THE ASSESSEE. 3. ON THE OTHER HAND, THE LD.DR RELIED ON THE SAID ORDER DT. 22-03- 2017 OF THE TRIBUNAL. HE OPPOSED TO THE SUBMISSIONS OF THE LD.AR IN ALLOWING THESE MISC. APPLICATIONS. 4. HEARD RIVAL SUBMISSIONS AND PERUSED THE RECORD. ON PERUSAL OF THE ORDER DT. 22-03-2017, 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 22-03- 2017. 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 APPEALS OF ASSES SEE BY EX PARTE ORDER FOR NON PROSECUTION. WE FIND THAT THERE WAS S UFFICIENT REASON OF ASSESSEE IN NOT APPEARING BEFORE THE TRIBUNAL ON TH E SAID DATE OF HEARING [22-03-2017], WHICH WAS BEYOND THE CONTROL OF ASSES SEE. THEREFORE, IN VIEW OF SUBMISSIONS OF ASSESSEE, WE RECALL THE ORDE R DT. 22-03-2017 BY ALLOWING THESE MISC. APPLICATIONS FILED BY THE ASSE SSEE. THE REGISTRY IS DIRECTED TO FIX THE CASES AFRESH BY ISSUING NOTICES TO THE RESPECTIVE PARTIES. 5. IN THE RESULT, THE MISC. APPLICATIONS FILED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 25-10-2017 SD/- SD/- WASEEM AHMED S.S.VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 25-10-2017 M.A NOS. 104 & 105/KOL/2017 3 COPY OF THE ORDER FORWARDED TO: 1 . APPLICANT/ASSESSEE : M/S. SHIV RATAN AGARWAL, 2 LAL BAZAR STREET, 3 RD FLOOR, ROOM NO. 315, TODI CHAMBERS, KOLKATA- 700 001. 2 RESPONDENT/DEPARTMENT : THE INCOME TAX OFFICER, WAR D 36(2), 18 RABINDRA SARANI, PODDAR COURT, 3 RD FLOOR, ROOM NO. 3/26, KOLKATA-700001. 3 . CIT, 4 . CIT(A), 5 . DR, KOLKATA BENCHES, KOLKATA **PP/SPS TRUE COPY BY ORDER, SR.PS, H.O.O ITAT,KOL