Petrofarms Ltd., , Kolkata V. DCIT, Circle - 8(2), Kolkata , Kolkata

MA 123/KOL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 1646 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2007-2008
• Appeal Filed On: 22-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D, BENC H KOLKATA BEFORE SHRI A.T. VARKEY, JM &DR. A.L.SAINI, AM M.A. NOS.123&124/KOL/2019 (ARISING OUT OF ./ITA NOS.1837&1838 /KOL/2018) ( / ASSESSMENT YEARS: 2007-08 & 2008-09) PETROFARMS LTD. 23, A.M. GHOSH ROAD, BUDGE BUDGE , KOLKATA-700137 VS. DCIT, CIRCLE-8(2), KOLKATA. ./ ./PAN/GIR NO. : AABCP 5729 K ( /APPELLANT ) .. ( / RESPONDENT ) ASSESSEE BY : SHRI AMIT AGARWAL, ADVOCATE RESPONDENT BY : SHRI BAIJ NATH SINGH, JCIT, SR. DR / DATE OF HEARING : 09/08/2019 /DATE OF PRONOUNCEMENT : 06/09/2019 / O R D E R PER DR. A. L. SAINI: THESE ARE MISCELLANEOUS APPLICATIONS FILED BY TH E ASSESSEE PRAYING TO RECALL THE ORDER OF THE TRIBUNAL DATED 22/04/2019. 2. THE CASE OF THE ASSESSEE IN THESE MISCELLANEOUS APPLICATIONS IS THAT THE ASSESSEE COULD NOT RECEIVE THE NOTICE OF HEARING. THEREFORE, THE A.R. OF THE ASSESSEE COULD NOT APPEAR BEFORE THIS TRIBUNAL. THE RELEVANT PARA OF THIS MA (WHICH SHOWS THAT DUE TO NON-RECEIPT OF NOTICE OF HEARING, THE A.R. C OULD NOT APPEAR) IS REPRODUCED FOR READY REFERENCE: THAT THE PETITIONER / APPELLANT ASSESSEE MOST HUM BLY STATE AND SUBMIT THAT IT HAD NEVER RECEIVED ANY COMMUNICATION AND/OR NOTICE OF HEARING FROM THE REGISTRY OF THE HONBLE INCOME TAX APPELLATE TRIBUNAL, KOLKA TA. THE APPELLANT ASSESSEE COMPANY FURTHER SUBMITS THAT THEY DID NOT HAVE KNOW LEDGE ABOUT ANY OF THE DATES OF HEARING AND IT WAS WAITING FOR RECEIPT OF NOTICE FROM THE OFFICE OF THE HONBLE TRIBUNAL. THE PETITIONER/ APPELLANT ASSESSEE, FOR T HE FIRST TIME, ON 10 TH MAY, 2019 PETROFARMS LTD. MA NOS. 123&124/KOL/2019 (ARISING OUT OF I.T.A. NOS. 1837&1838/KOL/2018) ASSESSMENT YEARS:2007-08 & 2008-09 P PP PA AA AG GG GE EE E | || | 2 22 2 CAME TO KNOW ABOUT THE DISMISSAL OF ITS APPEAL WHEN THE AFORESAID ORDER DATED 22 ND APRIL, 2019 WAS DELIVERED TO IT THROUGH SPEED POST . 3. WE HEARD BOTH THE PARTIES AND CAREFULLY GONE THR OUGH THE SUBMISSION PUT FORTH ON BEHALF OF THE ASSESSEE ALONG WITH THE DOCUMENTS FURNISHED. WE ARE OF THE VIEW THAT SINCE THE ASSESSEE HAS NOT RECEIVED THE NOTICE FOR HEARING THEREFORE THE A.R. OF THE ASSESSEE COULD NOT ATTEND THE HEARING BEFORE T HIS TRIBUNAL. WE NOTE THAT IT IS A REASONABLE CAUSE TO RECALL THIS ORDER AND HENCE IN THE INTEREST OF JUSTICE AND FAIR PLAY WE RECALL THE ORDER OF THE TRIBUNAL DATED 22/0 4/2019 AND THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING IN DUE COURS E. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS OF THE ASSESSEE ARE ALLOWED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 06.09.201 9. SD/- ( A.T. VARKEY ) SD/- (A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER / DATE: 06/09/2019 ( SB, SR.PS ) COPY OF THE ORDER FORWARDED TO: 1. PETROFARMS LTD. 2. DCIT, CIRCLE-8(2), KOLKATA 3. C.I.T(A)- 4. C.I.T.- KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. 6. GUARD FILE. TRUE COPY BY ORDER ASSIST ANT REGISTRAR ITAT, KOLKA TA BENCHES