Bengal Waterproof Limited, Kolkata V. D.C.I.T., Circle - 7, Kolkata, Kolkata

MA 13/KOL/2018

• Counselvise Citation: [2018] 123 COUNSELVISE.COM (IT) 5788 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-08-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2005-2006
• Appeal Filed On: 01-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S DASGUPTA
• Assessee Lawyers: R R MODI FCA LD
• Keywords: Period of limitation

Judgement Text

INCOME TAX APPELLATE TRIBUNAL C BENCH : KOLKATA BEFORE SHRI M. BALAGANESH, AM & SHRI S.S.VISWANETHRA RAVI, JM M.A. NO . 13 /KOL/2018 [IN I.T A NO. 1892 /KOL/201 3 A.Y 200 5 - 06 ] M/S. BENGAL W ATERPROOF VS. DEPUTY COMMISSIONER LIMITED. OF INCOME - TAX,CIR - 7 PAN: AA BCB2876 KOLKATA [ APPLICANT ] [ RESPONDENT ] APPLICANT BY : SHRI R.R. MODI, FCA , LD.AR RESPONDENT BY : SHRI S . DASGUPTA, ADDL. CIT, DR DATE OF HEARING : 10 - 08 - 2018 DATE OF PRONOUNCEMENT : 10 - 08 - 2018 ORDER SHRI S.S.VISWANETHRA RAVI, JM BY T H IS MISCELLANEOUS APPLICATION FILED U/S. 254(2) OF THE ACT THE APPLICANT ASSESSEE INTENDS TO RECALL THE EX PARTE ORDER DT. 2 5 - 05 - 2016 PASSED IN ITA NO. 1892 /KOL/201 3 FOR T HE A.Y 200 5 - 06 . 2. THE LD. AR SUBMITS THAT THERE IS NO DELAY IN FILING THIS MISC. APPLICATION AND ARGUED NO APPLICATION IS REQUIRED AS PER SUB - SECTION (2) OF SECTION 254 OF THE ACT . T HIS TRIBUNAL PASSED EX PARTE ORDER ON 25 - 05 - 2016 AND AMENDMENT OF SUB - SE CTION ( 2) OF SECTION 254 OF THE ACT CAME INTO EFFECT FROM 1 - 4 - 2016 CURTAILING THE PERIOD OF LIMITATION FROM FOUR YEARS TO SIX MONTHS AND PLACED RELIANCE ON THE ORDER OF THE HONBLE HIGH COURT OF MADHYA PRADESH , INDORE BENCH IN THE CASE OF DISTRICT CENTRAL CO - OP BANK LTD, RAISEN VS. UNION OF INDIA REPORTED IN (2017) 398 ITR 161 (MP). 3. A BARE READING OF SUB - SECTION (2) OF SECTION 254 OF THE ACT , IT IS NOTED THE PERIOD OF SIX MONTHS WAS INSERTED SUBSTITUTING FOUR YEARS W.E.F 1 - 6 - 2016 BY THE FINANCE ACT, 2016. THE IMPUGNED EX PARTE ORDER WAS PASSED ON 25 - 05 - 2016 AND THE AMENDMENT CAME INTO EFFECT FROM 01 - 06 - 2016 AS DISCUSSED ABOVE IS NOT APPLICABLE AND WE HOLD THAT THERE IS NO M.A. NO . 1 3 /K/18 M/S. BENGAL WATERPROOF LIMITED 2 DELAY AND THE MISCELLANEOUS APPLICATION FILED IS WITHIN LIMITATION OF FOUR Y EARS AS PER SUB - SECTION (2) OF SECTION 254 OF THE ACT AS IT STOOD PRIOR TO 01 - 06 - 2016 . THEREFORE, TAKING INTO CONSIDERATION THE DECISION OF THE HONBLE HIGH COURT MADHYA PRADESH IN THE CASE OF SUPRA AS RELIED ON BY THE LD.AR, WE OVERRULE THE OBJECTION RAI SED BY THE REGISTRY REGARDING FILING OF MISC. APPLICATION IS BARRED BY LIMITATION OF 427 DAYS. 4. ON MERITS, THE LD.AR CONTENDED THAT NO NOTICE WAS RECEIVED INTIMATING THE DATE OF HEARING. REGISTERED OFFICE OF ASSESSE COMPANY WAS CHANGED AND NO STAFF IN THE ADDRESS AS MENTIONED IN FORM NO. 36 WAS AVAILABLE AND AS SUCH THE NOTICE, WHICH SAID TO HAVE BEEN ISSUED BY THE REGISTRY WAS RETURNED UNSERVED AND PRAYED TO ALLOW THIS MISC. APPLICATION FILED BY THE ASSESSE BY RECALLING THE EX PARTE ORDER. 5 . ON THE OTHER HAND, THE LD. DR VEHEMENTLY OPPOSED THE ABOVE SUBMISSIONS OF THE LD. AR AND PRAYED TO DISMISS THE MISC. APPLICATION OF ASSESSE E . 6 . HEARD BOTH THE PARTIES AND PERUSED THE MATERIAL ON RECORD. WE FIND FORCE IN THE SUBMISSIONS OF THE LD.AR. THEREFORE , TAKING INTO CONSIDERATION THE SUBMISSIONS OF THE LD.AR, REASONS STATED IN THE MISC. APPLICATION BY THE ASSESSE AND IN THE INTEREST OF JUSTICE, WE RECALL THE EX PARTE ORDER DT. 25 - 05 - 2016 AND RESTORE THE APPEAL IN ITA NO. 1892/KOL/2013 TO THE FILE. REGISTR Y IS DIRECTED TO FIX THE APPEAL FOR FRESH HEARING ON 03 - 10 - 2018. SINCE THE DATE OF HEARING (03 - 10 - 2018) IS PRONOUNCED IN THE OPEN COURT, NO NOTICES WILL BE ISSUED/SERVED TO BOT H THE PARTIES. 7 . IN THE RESULT, THE M ISC. APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 10 - 08 - 2018 SD/ - SD/ - M.BALAGANESH S.S.VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 10 - 08 - 2018 M.A. NO . 1 3 /K/18 M/S. BENGAL WATERPROOF LIMITED 3 COPY OF THE ORDER FORWARDED TO: 1. APPLICANT /ASSESSEE: M/S. BENGAL WATERPROOF LIMITED, DUCKBACK HOUSE, 4 TH FLOOR, 41 SHAKESPEARE SARANI, KOLKATA - 17. 2 RESPONDENT /DEPARTMENT: THE DEPUTY COMMISSIONER OF INCOME - TAX, CIR - 7, AAYKAR BHAWAN, P - 7 CHOWRINGHEE SQUARE, KOLKATA - 700 069. 3. CIT, 4. CIT(A), 18, KOLKATA. 5. DR, KOLKATA BENCHES, KOLKATA **PP/SPS TRUE COPY BY ORDER, SR.PS, H.O.O ITAT,KOL