Smt. Mira Devi Mishra, Howrah V. ITO, Ward - 47(4), Kolkata , Kolkata

MA 110/KOL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 8457 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2005-2006
• Appeal Filed On: 29-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH SMC, KOLKATA [BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT, KZ] M.A. NO. 110/KOL/2019 (A/O, ITA NO. 712/KOL/2018) ASSESSMENT YEAR: 2005-06 SMT. MIRA DEVI MISHRA......................................................................................................APPELLANT 33, SAILO KUMAR MUKHERJEE ROAD, HOWRAH 711 101. [PAN: AHTPM 8351 L] ITO, WARD 47(4), KOLKATA.................................................RESPONDENT 3, GOVERNMENT PLACE (WEST), KOLKATA 700 001. APPEARANCES BY: SHRI AKKAL DUDHWEWALA, FCA APPEARING ON BEHALF OF THE ASSESSEE. NONE APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : JULY 12, 2019 DATE OF PRONOUNCING THE ORDER : JULY 12, 2019 ORDER BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE TRIBUNALS ORDER DATED APRIL 3, 2019 PASSED EX-PARTE DISMISSING THE APPEAL OF THE ASSESSEE BEING ITA NO. 712/KOL/2018 FOR NON-PROSECUTION ON THE FOLLOWING GROUNDS: I. IN CONNECTION WITH HEARING OF THIS APPEAL THE BRIEF OF THE CASE WAS ENTRUSTED TO SHRI D. S. DAMLE, FCA, A/R WHO HAD ALSO FILED A PAPER BOOK CONTAINING RELEVANT DOCUMENTS IN THE REGISTRY OF ITAT ON 22.01.2019. INADVERTENTLY, ON THE DATE OF HEARING I.E. 03.04.2019 MR. DAMLE TO BE PRESENT IN MUMBAI ATTEND ANOTHER APPEAL HEARING BEFORE THE HONBLE ITAT MUMBAI BENCH AND THEREFORE HE WAS NOT PRESENT IN KOLKATA ON THAT DATE. II. THAT IN ABSENCE OF THE SAID A/R, HE HAD INSTRUCTED HIS COLLEAGUE MR. AKKAL DUDHWEWALA, FCA TO ATTEND THE APPELLATE HEARING. ON 03.04.2019 MR. DUDHWEWALA WAS ALSO HEARING ANOTHER APPEAL HEARING BEFORE THE C BENCH IN THE CASE OF M/S. EMAMI LTD. SINCE HEARING BEFORE THE C BENCH CAME UP FOR HEARING BEFORE THE HEARING OF THE APPLICANTS CASE CAMP UP BEFORE THE SMC BENCH, MR. DUDHWEWALA COULD NOT PRESENT HIMSELF BEFORE SMC BENCH AS HE WAS ARGUING THE APPEAL IN C BENCH. AS SOON AS THE HEARING BEFORE C BENCH GOT CONCLUDED MR. DUDHWEWALA RUSHED TO SMC 2 MA NO. 110/KOL/2019 ASSESSMENT YEAR: 2005-06 SMT. MIRA DEVI MISHRA BENCH COURT-ROOM, BUT BY THAT TIME THE APPEAL HEARINGS IN THE SMC BENCH WERE OVER. HE WAS FURTHER INFORMED THAT SINCE NONE WAS PRESENT AT THE TIME WHEN HEARING WAS CALLED, THE BENCH PRONOUNCED THE ORDER EX- PARTE. III. THE PETITIONER SUBMITS THAT THE FOREGOING SEQUENCE OF EVENTS WILL PROVE THAT THE NON-APPEARANCE BEFORE THE HONBLE BENCH ON THE DATE OF HEARING I.E. 03.04.2019 WAS NEITHER DELIBERATE NOR WILFUL. THE APPLICANT / PETITIONER WAS ALWAYS SERIOUS TO PURSUE THE APPEAL. HOWEVER FOR THE REASONS BEYOND APPLICANTS CONTROL THE COMPLIANCE COULD NOT BE ENSURED AT THE TIME WHEN APPEAL CAME UP FOR HEARING BEFORE THE HONBLE BENCH ON 03.04.2019. 2. KEEPING IN VIEW THE REASON GIVEN BY THE ASSESSEE, I AM SATISFIED THAT THERE WAS A SUFFICIENT CAUSE FOR THE NON-APPEARANCE OF THE ASSESSEE WHEN ITS APPEAL WAS CALLED FOR HEARING ON APRIL 3, 2019. I, THEREFORE, RECALL THE TRIBUNALS ORDER DATED APRIL 3, 2019 (SUPRA) PASSED EX-PARTE 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 01.08.2019 AS ANNOUNCED IN THE OPEN COURT. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 12 TH JULY, 2019. SD/- (P.M. JAGTAP) VICE PRESIDENT DATED: 12/07/2019 BISWAJIT, SR. PS 3 MA NO. 110/KOL/2019 ASSESSMENT YEAR: 2005-06 SMT. MIRA DEVI MISHRA COPY OF ORDER FORWARDED TO: 1. SMT. MIRA DEVI MISHRA, 33, SAILO KUMAR MUKHERJEE ROAD, HOWRAH 711 101. 2. ITO, WARD-47(4), KOLKATA. 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY, BY ORDER, ASSISTANT REGISTRAR / H.O.O. ITAT, KOLKATA