Republic Stores (Trade), Kolkata V. JCIT, Range - 56, KOLKATA, Kolkata

MA 112/KOL/2018

• Counselvise Citation: [2018] 123 COUNSELVISE.COM (IT) 5789 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-08-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 22-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

1 MA NO.112/KOL/2018 REPUBLIC STORES (TRADE), AY- 2010-11 , A , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KOL KATA ( ) BEFORE . . , /AND . , ) [BEFORE SHRI A. T. VARKEY, JM & SHRI M.BALAGANESH, AM] M.A. NO.112/KOL/2018 IN I.T.A. NO. 716/KOL/2015 ASSESSMENT YEAR: 2010-11 REPUBLIC STORES (TRADE) (PAN: AADFR7428N) VS. JOINT COMMISSIONER OF INCOME-TAX, RANGE-56, KOLKATA. APPLICANT RESPONDENT DATE OF HEARING 03.08.2018 DATE OF PRONOUNCEMENT 03.08.2018 FOR THE APPLICANT SHRI ANKIT JALAN, AR FOR THE RESPONDENT SHRI ARINDAM BHATTACHARJEE, ADDL . CIT, SR. DR ORDER PER SHRI A.T.VARKEY, JM VIDE THIS MISC. APPLICATION THE ASSESSEE WANTS US T O RECALL OUR EX PARTE ORDER PASSED ON 11.10.2017 FOR AY 2010-11 IN ITA NO. 716/KOL/201 5. 2. AT THE OUTSET ITSELF, WE NOTE THAT THIS IS AN EX PARTE ORDER PASSED BY US IN THIS MATTER ON 11.10.2017. THIS MISC. APPLICATION OF THE ASSESS EE IS TIME BARRED BY 53 DAYS FOR THE REASON THAT PARTNER OF THE ASSESSEE FIRM WAS BED RI DDEN. MEDICAL CERTIFICATE HAS BEEN ENCLOSED TO THAT EFFECT THAT IS WHY THE ASSESSEE WA S UNABLE TO ENGAGE AUTHORIZED REPRESENTATIVE TO FILE THE MISC. APPLICATION WITHIN THE TIME LIMIT. TAKING NOTE OF THE FACT THAT THE FIRMS PARTNER WAS SUFFERING FROM ILLNESS WHICH FACT HAS BEEN DULY CORROBORATED BY THE MEDICAL CERTIFICATE, WE CONDONE THE DELAY AND P ROCEED TO HEAR THE MISC. APPLICATION. 2 MA NO.112/KOL/2018 REPUBLIC STORES (TRADE), AY- 2010-11 3. AT THE TIME OF HEARING, WE NOTE THAT THE TRIBUN AL HAS PASSED AN EX PARTE ORDER DISMISSING THE APPEAL OF THE ASSESSEE SINCE NONE AP PEARED ON BEHALF OF THE ASSESSEE. WE NOTE THAT FOR THE SAME REASON FOR CONDONING THE DEL AY IS THE CAUSE FOR NON-ENGAGEMENT OF THE COUNSEL TO REPRESENT THE APPEAL WHEN LISTED OR HEARING BEFORE US. THEREFORE, WE FIND THAT THERE IS A REASONABLE AND JUSTIFIABLE REASON TO REC ALL THE ORDER EX PARTE ORDER PASSED BY THE TRIBUNAL ON 11.10.2017 AND WE DO SO AND THE REGISTR Y IS DIRECTED TO FIX THE MATTER FOR HEARING ON 17.09.2018. NO NOTICE IS REQUIRED TO BE SERVED SINCE THE ORDER IS PRONOUNCED IN THE OPEN COURT. 4. IN THE RESULT, MISC. APPLICATION OF ASSESSEE IS ALLOWED. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- (M. BALAGANESH) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 3 RD AUGUST, 2018 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT REPUBLIC STORES (TRADE), 13B, CHITTA RANJAN AVENUE, KOLKATA- 700 013. 2 RESPONDENT JCIT, RANGE-56, KOLKATA. 3. 4. CIT(A)-12, KOLKATA. (SENT THROUGH E-MAIL) CIT KOLKATA. 5. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, SR. PVT. SECRETARY