M/s. Trans Scan Securities(P)Ltd, Kolkata V. ACIT, Cir-7, Kolkata, Kolkata

MA 132/KOL/2012

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2370 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 1 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-09-2014
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: 2005-2006
• Appeal Filed On: 07-08-2012
• Court: TRIBUNAL
• Department Lawyers: DAVID Z CHAWNGTHU ACIT
• Assessee Lawyers: S K TULSIYAN
• Keywords: Opportunity of being heard; Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH C , KOLKATA [BEFORE HONBLE SRI MAHAVIR SINGH, JM & HONBLE SRI SHAMIM YAHYA, AM] M.A.NO.132/KOL/2012 A/O ITA NO.1137/KOL/2010 ASSESSMENT YEAR : 2005-06 ( APPELLANT ) (RESPONDENT) TRANS SCAN SECURITIES PVT.LTD. -VS- A.C.I.T.-.CIRCLE-7, ,KOLKATA KOLKATA (PAN: AAACT 9239 M) FOR THE APPELLANT: SHRI S.K.TULSIYAN, ADVOCATE FOR THE RESPONDENT: SHRI DAVID Z.CHAWNGTHU, ACIT, SR.DR DATE OF HEARING : 19.09.2014. DATE OF PRONOUNCEMENT : 19.09.2014. ORDER PER SHRI SHAMIM YAHYA, AM BY WAY OF THIS MISCELLANEOUS APPLICATION THE ASSES SEE HAS REQUESTED FOR RECALLING THE TRIBUNALS ORDER IN ITA NO.1137/KOL/2 010 DATED 06.08.2010, WHICH IS AN EX PARTE ORDER AND NO OPPORTUNITY OF BEING HEARD TO THE ASS ESSEE WAS ALLOWED. 2. WE HAVE PERUSED THE TRIBUNAL ORDER AND FIND THAT THE ASSESSEE HAS FILED AN ADJOURNMENT PETITION DATED 12.08.2010 WHICH WAS REJ ECTED. THE ASSESSEE NOW BEFORE US STATED THAT A REQUEST FOR CONSOLIDATION OF APPEA L WAS MADE, WHICH WAS NOT ALLOWED AND AN EX PARTE ORDER WAS PASSED. THE LD. COUNSEL O F THE ASSESSEE PLEADED THAT THERE WAS A REASONABLE CAUSE FOR NON APPEARANCE ON THE DA TE OF HEARING. HENCE HE PLEADED THAT EXP PARTE ORDER BE RECALLED UNDER RULE 24 OF I TAT RULES. 3. WE HAVE CAREFULLY CONSIDERED THE SUBMISSIONS AN D PERUSED THE RECORDS. WE FIND THAT THERE WAS A REASONABLE CAUSE FOR NON APPE ARANCE OF THE ASSESSEE WHEN THE APPEAL WAS CALLED FOR HEARING. IN ACCORDANCE WITH T HE PROVISO OF RULE 24 OF ITAT S.P.NO.88/KOL/2014 IN ITA NO.416/KOL /2014 SHRI GOP AL SHARMA, KOLKATA A.YR.2009-10 2 RULES WE RECALL THE EX PARTE ORDER OF THE TRIBUNAL. ACCORDINGLY THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING IN DUE COURSE. 4. IN THE RESULT THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 19.09.2014. SD/- SD/- [MAHAVIR SINGH] [ SHAMIM YAHYA ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATE: 19.09.2014. R.G.(.P.S.) COPY OF THE ORDER FORWARDED TO: 1. M/S.TRANS SCAN SECURITIES PVT. LTD., 3A, AUCKLAND P LACE, 4 TH FLOOR, KOLKATA- 700017. 2 THE A.C.I.T., CIRCLE-7, KOLKATA 3 . CIT(A)-VIII, KOLKATA 4. CIT-I II, KOLKATA 5. DR, KOLKATA BENCHES, KOLKATA TRUE COPY, BY ORDER, ASST. REGISTRAR , ITAT, KOLKATA BENCHES