M/s Khumor Investments Ltd., Kolkata V. DCIT, Cir.-3, Kolkata, Kolkata

MA 12/KOL/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 6025 (ITAT-KOLKATA)
• Duration Of Justice: 11 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-12-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2006-2007
• Appeal Filed On: 09-01-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

1 M.A. NO. 12/KOL/2017 (ARISING OUT OF I.T.A. NO. 356/KOL/2015) ASSESSMENT YEAR : 2006-2007 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA B BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER M.A. NO. 12/KOL./2017 (IN I.T.A. NO. 356/KOL./2015) ASSESSMENT YEAR : 2006-2007 M/S. KHUMOR INVESTMENTS LKMITED,................... ........................APPLICANT 19, ESPLANADE MANSIONS, 14, GOVERNMENT PLACE (EAST), KOLKATA-700 069 [PAN : AABCK 1248 A] -VS.- DEPUTY COMMISSIONER OF INCOME TAX,................. .....................RESPONDENT CIRCLE-3, KOLKATA, P-7, CHOWRINGHEE SQUARE, KOLKATA-700 069 APPEARANCES BY: SHRI ARVIND AGARWAL, ADVOCATE, FOR THE APPLICANT SHRI S. DASTUPTA, ADDL. CIT, D.R., FOR THE RESPONDE NT DATE OF CONCLUDING THE HEARING : DECEMBER 15, 2017 DATE OF PRONOUNCING THE ORDER : DECEMBER 15, 2017 O R D E R PER SHRI P.M. JAGTAP, ACCOUNTANT MEMBER : BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DATED JULY 19, 2016 PASSE D EX- PARTE DISMISSING THE APPEAL OF THE ASSESSEE BEING I.T.A. NO. 356/KOL /2015 FOR NON- PROSECUTION ON THE FOLLOWING GROUNDS:- REGARDING NON - APPEARANCE ON THE DATE OF HEARING FIXED ON 19.07.2016 AS MENTIONED IN YOUR ORDER, IT IS HUM BLY SUBMITTED THAT THERE WAS NO LACK OF INTEREST AT ALL IN PROSECUTING THE APPEAL FILED BEFORE THE HON'BLE TRI BUNAL. THE LETTER, NOTICES AND OTHER COMMUNICATIONS FROM VARIOUS AUTHORITIES /DEPARTMENTS ADDRESSED, OUR OFF ICE ADDRESS AT 19, ESPLANADE MANSION, NO 14 GOVT PLACE (EAST) KOLKATA700069 ARE REGULARLY RECEIVED BY OUR PERSONNEL WORKING IN THE SAID OFFICE, IN THAT SITUA TION IT IS 2 M.A. NO. 12/KOL/2017 (ARISING OUT OF I.T.A. NO. 356/KOL/2015) ASSESSMENT YEAR : 2006-2007 ONLY BEYOND OUR KNOWLEDGE EVEN THAT ANY PERSONNEL WORKING IN THE SAID OFFICE CAN HAVE THE COURAGE TO REFUSE TO RECEIVE SUCH IMPORTANT NOTICE OF HEARING OF THE CASE OF OUR COMPANY DESPATCHED FROM YOUR OFFICE. IT MIGHT H AVE HAPPEN THAT BECAUSE OF THE CHANGE OF NAME OF OUR COMPANY THE NOTICE WENT UN-SERVED. HOWEVER, YOUR PETITIONER COMPANY EXPRESSES DEEP REGRET FOR SUCH A N INCIDENT WHICH HAD OCCURRED BEHIND OUR BACK. IN THI S REGARD AN AFFIDAVIT BY THE DIRECTOR OF THE COMPANY IS ENCLOSED FOR YOUR HONOUR'S KIND CONSIDERATION. 2. WE HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AN D ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. KEEPING IN V IEW THE SUBMISSIONS MADE BY THE ASSESSEE IN THE PRESENT MISCELLANEOUS A PPLICATION, WHICH ARE DULY SUPPORTED BY AN AFFIDAVIT FILED BY THE ASSESSE E AFFIRMING THE RELEVANT FACTS ON RECORD, WE ARE SATISFIED THAT THERE IS A S UFFICIENT CAUSE FOR THE NON-APPEARANCE OF THE ASSESSEE ON JULY 19, 2016 WHE N ITS APPEAL WAS FIXED FOR HEARING BEFORE THE TRIBUNAL. WE, THEREFOR E, RECALL THE EX-PARTE ORDER DATED JULY 19 2016(SUPRA) PASSED BY THE TRIBU NAL, KEEPING IN VIEW THE PROVISO TO RULE 24 OF THE APPELLATE TRIBUNAL RU LES, 1963 AND RESTORE THE APPEAL OF THE ASSESSEE AT ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO FIX THE SAME FOR HEARING AFRESH ON 30 TH JANUARY, 2018 AS ANNOUNCED IN THE OPEN COURT AND TAKEN NOTE OF BY THE LD. REPRESE NTATIVES OF BOTH THE SIDES. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 15 TH DAY OF DECEMBER, 2017. SD/- SD/- (S.S. VISWANETHRA RAVI) (P.M. JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER KOLKATA, THE 15 TH DAY OF DECEMBER, 2017 COPIES TO : (1) M/S. KHUMORE MANUFACTURING & INDUSTRIES LIMITED, 19, ESPLANADE MANSIONS, 14, GOVERNMENT PLACE (EAST), KOLKATA-700 069 3 M.A. NO. 12/KOL/2017 (ARISING OUT OF I.T.A. NO. 356/KOL/2015) ASSESSMENT YEAR : 2006-2007 (2) DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, KOLKATA, P-7, CHOWRINGHEE SQUARE, KOLKATA-700 069 (3) COMMISSIONER OF INCOME TAX (APPEALS)-1, KOLKA TA, (4) COMMISSIONER OF INCOME TAX- , (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY, HEAD OF OFFICE/DDO, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.