M/s H. P. Trading Corporation, Kolkata V. THE ITO, WD-40(1), KOLKATA, Kolkata

MA 129/KOL/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 6030 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-12-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 26-07-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

1 M.A. NO. 129/KOL/2017 (ARISING OUT OF I.T.A. NO. 521/KOL/2015) ASSESSMENT YEAR : 2010-2011 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. 129/KOL./2017 (IN I.T.A. NO. 521/KOL./2015) ASSESSMENT YEAR : 2010-2011 M/S. H.P. TRADING CORPORATION,..................... ............................APPELLANT 76, RAMMOHAN SARANI, KOLKATA-700 009 [PAN: AADFH 3244 C ] -VS.- INCOME TAX OFFICER,................................ .....................................RESPONDENT WARD-40(1), KOLKATA, 3, GOVERNMENT PLACE (WEST), KOLKATA-700 001 APPEARANCES BY: SHRI B. DEY, 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 MARCH 01, 2017 PASS ED EX- PARTE DISMISSING THE APPEAL OF THE ASSESSEE BEING I.T.A. NO. 521/KOL/2015 FOR NON-PROSECUTION ON THE FOLLOWING GROUNDS:- 2. YOUR PETITIONER STATE THAT THE DATE OF HEARING AS WAS FIXED ON 01/03/2017 WAS DULY COMMUNICATED TO THE OFFICE OF THE ADVOCATE OF THE PETITIONER AND ON 02/03/2017 THE PETITIONER WHILE VISITING THE OFFICE OF THE ADVOCATE CAME TO KNOW THAT HIS ADVOCATE SRI BIMALEN DU DE IS SERIOUSLY ILL AND WAS ADMITTED TO HOSPITAL ON 26/01/2017 AND THEREAFTER HE HAS NOT BEEN ABLE TO ATTEND HIS OFFICE SINCE HE IS SUFFERING FROM ACUTE DIABETES AND HYPER TENSION. 2 M.A. NO. 129/KOL/2017 (ARISING OUT OF I.T.A. NO. 521/KOL/2015) ASSESSMENT YEAR : 2010-2011 3. THAT YOUR PETITIONER WAS IN STRONG BELIEF THAT THE CASE WOULD BE REPRESENTED BY HIS ADVOCATE SRI DE BUT UNFORTUNATELY DUE TO HIS ILLNESS IT HAS NOT BEEN PO SSIBLE FOR HIM TO ATTEND THE CASE AND SINCE THE PETITIONER HAD NO KNOWLEDGE ABOUT THE ILLNESS OF THE ADVOCATE IT H AS NOT ALSO BEEN POSSIBLE FOR HIM TO APPEAR AND PRAY FOR A N ADJOURNMENT. I AM ALSO ENCLOSING HEREWITH AN AFFIDA VIT DULY AFFIRMED BY THE ADVOCATE AS SUPPORTING EVIDENC E. 4. THAT THERE WAS NO DELIBERATE OR WILFUL NEGLECT ON THE PART OF THE PETITIONER IN NOT REPRESENTING THE CASE ON THE DATE SO FIXED FOR HEARING. 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 MARCH 01, 2017 WH EN ITS APPEAL WAS FIXED FOR HEARING BEFORE THE TRIBUNAL. WE, THEREFOR E, RECALL THE EX-PARTE ORDER DATED MARCH 01, 2017(SUPRA) PASSED BY THE TRI BUNAL, KEEPING IN VIEW THE PROVISO TO RULE 24 OF THE APPELLATE TRIBUN AL RULES, 1963 AND RESTORE THE APPEAL OF THE ASSESSEE AT ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO FIX THE SAME FOR HEARING AFRESH ON 31 ST JANUARY, 2018 AS ANNOUNCED IN THE OPEN COURT AND TAKEN NOTE OF BY TH E LD. REPRESENTATIVES 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. H.P. TRADING CORPORATION, 76, RAMMOHAN SARANI, KOLKATA-700 009 3 M.A. NO. 129/KOL/2017 (ARISING OUT OF I.T.A. NO. 521/KOL/2015) ASSESSMENT YEAR : 2010-2011 (2) INCOME TAX OFFICER, WARD-40(1), KOLKATA, 3, GOVERNMENT PLACE (WEST), KOLKATA-700 001 (3) COMMISSIONER OF INCOME TAX(APPEALS)-12, KOLKAT A; (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.