Shri Jahar Motilal, Kolkata V. Addl. CIT, Range - 53, Kolkata, Kolkata

MA 116/KOL/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7820 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-02-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2005-2006
• Appeal Filed On: 16-12-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

, B , , IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH- B, KOL KATA [ , . . , ! ] BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER & SRI C.D. RAO, ACCO UNTANT MEMBER '' # $ '' # $ '' # $ '' # $ /M.A. NO. 116 (KOL) OF 2011 [ $ $ $ $ / ITA NO. 531 (KOL) OF 2010] #% &' / ASSESSMENT YEAR 2005-06 SRI JAHAR MOTILAL , KOLKATA. (PAN-AFAPM9697J) # - VERSUS ADDL .COMMISSIONER OF INCOME - TAX, RANGE-53, KOLKATA. ( / APPLICANT ) ( ,-./ / RESPONDENT ) 0 1 / FOR THE APPLICANT: / SRI A.K.BANERJEE ,-./ 0 1 / FOR THE RESPONDENT: / SRI P.S. DUTTA 2#3 0 ! /DATE OF HEARING : 03/02/2012 4& 0 ! /DATE OF PRONOUNCEMENT : 03/02/2012 5 / ORDER ( ,) (MAHAVIR SINGH), JUDICIAL MEMBER : BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE HAS SOUGHT FOR SETTING ASIDE THE EX PARTE ORDER PASSED BY THE TRIBUNAL IN ITA NO. 531/KOL/201 0, DATED 21/09/2011 FOR ASSESSMENT YEAR 2005-06 AND FOR ADMISSION OF THE SAME FOR HEARING O N MERITS. 2. THE TRIBUNAL VIDE ITS ORDER DATED 21/9/2011 HAS DISPOSED OF THE APPEAL EX PARTE QUA THE ASSESSEE AND DISMISSED THE SAME FOR WANT OF NON-PRO SECUTION FOLLOWING THE DECISION IN THE CASE OF CIT VS. MULTIPLAN INDIA PVT. LTD. [38 ITD 3 20 (DEL)]. 3. THE ASSESSEE HAS NOW MOVED A MISC. PETITION EXP LAINING THE REASON FOR NON-APPEARANCE ON THE DATE OF HEARING ON 21/09/2011 AND PRAYING FO R RESTORATION OF THE APPEAL FOR PASSING A FRESH ORDER ON MERIT. AFTER CONSIDERING THE SAID P ETITION AND HEARING THE PARTIES, WE ARE OF THE OPINION THAT THE ASSESSEE WAS PREVENTED BY SUFFICIE NT AND REASONABLE CAUSE FOR NON- APPEARANCE ON THE DATE OF HEARING ON 21/09/2011. I N THIS VIEW OF THE MATTER, WE RECALL THIS ORDER OF THE TRIBUNAL DATED 21/09/2011 AND ADMIT FO R FRESH HEARING ON 16 TH MAY, 2012. THE DATE WAS ANNOUNCED IN THE OPEN COURT AND IT WAS MADE CLE AR THAT NO SEPARATE NOTICE OF HEARING SHALL BE ISSUED ON THE PARTIES FOR THE SAME. WE DIRECT A CCORDINGLY. MA 116/K/2011 AY -05-06 2 4. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. 5 !2 6 2# 7 8 THIS ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- ( . . ) ! ( , ) (C.D. RAO) ACCOUNTANT MEMBER (MAHAVIR SINGH) JUDICIAL MEMBER ( ! ! ! ! ) DATE: 03 -02-2012 5 0 ,' 9 '&: - COPY OF THE ORDER FORWARDED TO: 1. /APPLICANT : SRI JAHAR MOTILAL, ANNAPURNA FEED MIL L, ROOM-2 & 3, SAKHER BAZAR, SUPE R MARKET, BARISHA, KOLKATA-700 008 2 ,-./ / THE RESPONDENT : ADDL.C.I.T., RANGE-53, KOLKATA . 3 5# ( ) : THE CIT(A)-XXXIII, KOLKATA. 4. 5# / THE CIT, KOL - 5 . ;7 ,# / DR, ITAT, KOLKATA BENCHES, KOLKATA 6 . GUARD FILE . -' , / TRUE COPY, 5#2 / BY ORDER, (DKP) ASSISTANT REGISTRAR .