IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA B BENCH, KOLKATA [BEFORE SHRI J. SUDHAKAR REDDY, HONBLE ACCOUNTANT MEMBER & SHRI S.S. GODARA, HONBLE JUDICIAL MEMBER] M.A. NO. 11/KOL/2020 I.T.A. NO. 2105/KOL/2018 ASSESSMENT YEAR: 2014-15 M/S. PARSAN BROTHERS.....................................................................APPELLANT 18B, SUKEAS LANE 1 ST FLOOR KOLKATA 700 001 [PAN : AAEFP 0090 P] VS. ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-35, KOLKATA...........................................RESPONDENT APPEARANCES BY: SMT. ANKITA MANEK, FCA, APPEARING ON BEHALF OF THE ASSESSEE SMT. RANU BISWAS, ADDL. CIT, D/R, APPEARED ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : MARCH 13 TH , 2020 DATE OF PRONOUNCING THE ORDER : JULY 10 TH , 2020 O R D E R PER S.S. GODARA, JM :- THIS ASSESSEES MISCELLANEOUS APPLICATION FILED U/S 254(2) OF THE ACT, SEEKS TO RECALL THE TRIBUNALS ORDER DT. 27/11/2019, DISMISSING THE MAIN APPEAL IN ITA NO. 2105/KOL/2018 ON ACCOUNT OF ITS NON-APPEARANCE. 2. HEARD BOTH PARTIES. CASE FILES PERUSED. 3. THE ASSESSEES ONLY PLEA RAISED DURING THE COURSE OF HEARING IS THAT IT HAD NOT RECEIVED THE NOTICE OF HEARING IN ITS APPEAL ON 22/10/2019 WHICH CULMINATED IN THE IMPUGNED EX-PARTE DISMISSAL ORDER BEING PASSED FORMING THE SUBJECT MATTER OF THIS MISCELLANEOUS APPEAL PROCEEDINGS. THE SAID CLINCHING ASPECT OF NON-SERVICE OF HEARING NOTICE HAS GONE UNREBUTTED FROM THE REVENUE SIDE. WE THEREFORE HOLD THAT THE ASSESSEES NON-APPEARANCE IN THE MAIN APPEAL ON 22/10/2019 WAS NEITHER INTENTIONAL NOR DELIBERATE BUT ON ACCOUNT OF NON-SERVICE OF ACTUAL HEARING NOTICE ONLY. WE THUS RESTORE THE MAIN APPEAL ITA NO. 2105/KOL/2018 AND DIRECT THE REGISTRY TO FIX THE SAME FOR HEARING IN DUE COURSE AFTER INTIMATION TO BOTH THE PARTIES. 4. BEFORE PARTING, IT IS NOTED THAT THE ORDER IS BEING PRONOUNCED AFTER NINETY (90) DAYS OF HEARING. HOWEVER, TAKING NOTE OF THE EXTRAORDINARY SITUATION IN THE LIGHT OF THE COVID-19 PANDEMIC AND LOCKDOWN, THE PERIOD OF LOCKDOWN DAYS NEED TO BE EXCLUDED. FOR COMING TO SUCH A CONCLUSION, I RELY UPON THE DECISION OF THE CO-ORDINATE BENCH OF THE MUMBAI TRIBUNAL IN THE CASE OF DCIT VS. JSW LIMITED IN ITA NO. 6264/MUM/2018 & 6103/MUM/2018, ASSESSMENT YEAR 2013-14, ORDER DT. 14 TH MAY, 2020. 2 M.A. NO. 11/KOL/2020 I.T.A. NO. 2105/KOL/2018 ASSESSMENT YEAR: 2014-15 M/S. PARSAN BROTHERS 5. THIS MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. KOLKATA, THE 10 TH DAY OF JULY, 2020. SD/- SD/- [J. SUDHAKAR REDDY] [S.S. GODARA ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 10.07.2020 {SC SPS} COPY OF THE ORDER FORWARDED TO: 1. M/S. PARSAN BROTHERS 18B, SUKEAS LANE 1 ST FLOOR KOLKATA -1 2. ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-35, KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES