ANIL PODDAR, Kolkata V. ITO,Ward-50(4), Kolkata, Kolkata

MA 111/KOL/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5874 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-11-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2009-2010
• Appeal Filed On: 27-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARINDAM BHATTACHARYA CIT LD
• Assessee Lawyers: S M SURANA 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. NO. 111/K OL/2017 [IN I.T A NO. 2090/KOL/2014 A.Y 2009-10] ANIL PODDAR VS. INCOME TAX OFFICER PAN: AFKPP8961L WARD 50(4), KOLKATA [ APPLICANT ] [ RESPONDENT ] APPLICANT BY : SHRI S. M. SURANA, AD VOCATE, LD.AR RESPONDENT BY : SHRI ARINDAM BHATTACHAR YA, ADDL.CIT, LD.SR.DR DATE OF HEARING : 03-11-2017 DATE OF PRONOUNCEMENT : 03-11-2017 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. 01-06-2017 PASSED BY THIS TRIBUNAL. 2. BY WAY OF THIS MISC. APPLICATION THE ASSESSEE ST ATED THAT VIDE ORDER DT. 01-06-2017 THE TRIBUNAL [ITAT KOLKATA] DISMISSE D THE APPEAL OF THE ASSESSEE FOR NON PROSECUTION AND PASSED AN EX PARTE ORDER. THE LD. AR OF THE ASSESSEE VIDE MISC. APPLICATION STATED THAT SHR I S.M. SURANA, ADVOCATE WAS APPOINTED TO ARGUE THE SAID APPEAL (ITA NO.2090 /KOL/2014 A.Y 2009- 10) ON 01-06-2017. HE COULD NOT APPEAR ON THE SAID DATE ( 01-06-2017), HE WAS ARGUING AN APPEAL BEFORE THE HONBLE C BEN CH, WHICH CONTINUED FOR LONG. THEREFORE, HE COULD NOT APPEAR NOR COULD ANY REQUEST FOR ADJOURNMENT ON 01-06-2017 BEFORE D BENCH IN RESPE CT OF ITA NO. 2090/KOL/2014. THEREFORE, ON THE DATE OF HEARING (0 1-06-2017) THE LD.AR OF THE ASSESSEE WAS ABSENT AND THE TRIBUNAL PASSED SAID EX PARTE ORDER. THE LD.AR OF THE ASSESSEE WAS UNABLE TO PRESENT DUE TO LONG HEARING OF ANOTHER CASE IN THE C BENCH. THUS, HE COULD NOT A PPEAR ON 01-06-2017 FOR THE HEARING OF AN APPEAL (ITA NO.20290/KOL/2014 ), WHICH RESULTED IN NON PROSECUTION AND NON-ATTENDANCE BY THE ASSESSEE. SUCH NON- M.A NO. 111/KOL/2017 2 ATTENDANCE/ NON PROSECUTION WAS DUE TO THE BONAFIDE REASON. IN VIEW OF ABOVE, HE PRAYED TO RECALL THE SAID ORDER DT. 01-06 -2017 BY ALLOWING THIS MISC. APPLICATION FILED BY THE ASSESSEE. 3. ON THE OTHER HAND, THE LD.DR RELIED ON THE SAID ORDER DT. 01-06- 2017 OF THE TRIBUNAL. HE OPPOSED TO THE SUBMISSION OF THE LD.AR IN ALLOWING THIS MISC. APPLICATION. 4. HEARD RIVAL SUBMISSIONS AND PERUSED THE RECORD. ON PERUSAL OF THE ORDER DT.01-06-2017, WE FIND THAT INSPITE OF SERVIC E OF NOTICES BY THE REGISTRY ISSUED TIME TO TIME NEITHER ANY ONE APPEAR ED NOR THERE WAS ANY ADJOURNMENT APPLICATION ON BEHALF OF ASSESSEE FOR T HE HEARING 01-06- 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 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 [01-06- 2017]. THEREFORE, IN VIEW OF SUBMISSIONS OF ASSESSE E, WE RECALL THE ORDER DT.01-06-2017 BY ALLOWING THIS MISC. APPLICATION FI LED BY THE ASSESSEE. THE REGISTRY IS DIRECTED TO FIX THE CASE AFRESH ON 19-12-2017. SINCE IT WAS PRONOUNCED IN THE OPEN COURT ON 03-11-2017, AND AC CORDINGLY INFORMED BOTH THE SAID PARTIES, NOT REQUIRED TO ISSUE ANY NO TICE FURTHER. 5. IN THE RESULT, THE MISC. APPLICATION FILED BY T HE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 03-11-2017 SD/- SD/- WASEEM AHMED S.S.VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 03-11-2017 M.A NO. 111/KOL/2017 3 COPY OF THE ORDER FORWARDED TO: 1 . APPLICANT/ASSESSEE :SHREE ANIL PODDAR, 204A LAKE TOWN,BLOCK-B, KOLKATA-89. 2 RESPONDENT/DEPARTMENT : THE INCOME TAX OFFICER, WARD 50(4), KOLKATA. 3 . CIT, 4 . CIT(A), 5 . DR, KOLKATA BENCHES, KOLKATA **PP/SPS TRUE COPY BY ORDER, SR.PS, H.O.O, ITAT,KOL