Mr Susanta Biswas, Kolkata V. ITO, WD-50(4), KOLKATA, Kolkata

MA 135/KOL/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4322 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-05-2016
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 29-12-2015
• Court: TRIBUNAL
• Department Lawyers: S ALLONG YADEN CIT LD
• Assessee Lawyers: H S BHATTACHARJEE CA LD
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : KOLKAT A [BEFORE HONBLE SHRI P.M. JAGTAP, AM & HONBLE SHRI S.S.VISWANETHRA R AVI, JM] M.A. NO. 135/KOL/2015 [ ARISING OUT OF I.T.A. NO. 1338/KOL/2012 A.Y 2006-07] MR. SUSANTA BISWAS VS. I.T.O WARD 50(4), KOLKATA PAN: AGEPB 8054D [APPLICANT ] [ RESPONDENT ] APPLICANT BY : SHRI H.S BHATTACHARJEE, CA, LD.AR RESPONDENT BY : SHRI SALLONG YADEN, ADDL.CIT, LD. SR.DR DATE OF HEARING : 06/05/2016 DATE OF PRONOUNCEMENT: 06/05/2016 /ORDER SHRI S.S.VISWANETHRA RAVI, JM : THE ASSESSEE, BY THIS MISCELLANEOUS APPLICATION U/S. 254(2) OF THE ACT HAS REQUESTED FOR RECALLING OF THE EARLIER EX PARTE ORDER OF THE TRIBUNAL DATED 20 TH NOVEMBER, 2015 FOR THE A.Y 2006-07. 2. IN THE MISCELLANEOUS PETITION, IT WAS STATED BY THE LEAR NED AR FOR THE ASSESSEE THAT THE HEARING OF THE APPEAL WAS FIXED ON 04-11-2015, BUT NO SUCH NOTI CE WAS RECEIVED BY THE ASSESSEE. IT WAS SUBMITTED BY THE ASSESSEE THA T ON 02-09-2015 WAS THE DAY OF ALL INDIA STRIKE AND NONE APPEARED ON THAT DAY AND THE CASE WAS ADJOURNE D TO 04-11- 20215 AND CAUSE LIST WAS POSTED ON THE INTERNET. THE APPELLANT ASSE SSEE WAS UNAWARE OF ISSUE OF NOTICE, THOUGH IT MIGHT HAVE BEEN POSTED/INTIMATED ON THE INTE RNET. AS THE ASSESSEE IS NOT AWARE OF INTERNET USAGE, HE DID NOT INTIMATE HIS LD. AUTHORISED REPRESENTATIVE EITHER FOR APPEARANCE OR FOR FILING PETITION FOR ADJOURNMENT ON THE DATE OF HEARING I.E ON 04-11-2015. THE ASSESSEE DID NOT APPEAR BEFORE THE BENCH ON T HE DATE OF HEARING DUE TO NON SERVICE OF THE NOTICE FOR HEARING. THE TRIBUNA L FOLLOWING THE DECISIONS IN THE CASES OF CIT VS. MULTIPLAN INDIA LTD REPORTED IN 38 ITD 320 (DEL) AND ESTATE OF LATE TUKOJIRAO VS. CWT REPORTED IN 223 ITR 480(MP) DUE TO NON APPEARANCE OF ASSESSEES LD. COUNSEL ON THE SAID DATE OF HEARING I.E. ON 04-11-2015 PASSED AN EX- PARTE ORDER IN THE CASE OF THE ASSESSEE-APPLICANT. IT WAS ALSO SUBMITTED THAT THERE WAS REASONABLE CAUSE FOR NON APPEARANCE OF THE LD.AR ON THE DATE FIXED FOR HE ARING. LASTLY, HE M.A. NO.135/KOL/2015 C-JM MR. SUSANT A BISWAS 2 PRAYED THAT MISC. APPLICATION FILED BY THE ASSESSEE BE RECALLE D BY ALLOWING THIS MISC. APPLICATION FILED BY THE ASSESSEE. 3. THE LEARNED DR APPEARING ON BEHALF OF THE REVENUE RELIED ON THE IM PUGNED ORDER OF THE TRIBUNAL DATED 20 TH NOVEMBER 2015. 4. WE HAVE HEARD BOTH THE PARTIES AND HAVE PERUSED THE RECORDS OF THE C ASE. THE ASSESSEE WAS UNAWARE OF THE ISSUE OF NOTICE, THOUGH IT WAS POSTED O N THE INTERNET. SINCE THE ASSESSEE WAS UNAWARE OF INTERNET FUNCTION AND ITS USAGE, HE DI D NOT INTIMATE HIS LD. AUTHORISED REPRESENTATIVE EITHER FOR APPEARANCE ON THE DATE OF HEA RING OR FOR FILING PETITION FOR ADJOURNMENT. WE ARE OF THE OPINION THAT ASSESSEE WAS PREVENTED BY REASONABLE CAUSE TO APPEAR BEFORE THE TRIBUNAL ON 04-11-2015. WE, THERE FORE, IN THE INTEREST OF JUSTICE RECALL THE IMPUGNED ORDER DATED 20-11-2015 AND FIX THE CASE FOR HEARING ON 29-06-2016. BOTH THE PARTIES ARE INFORMED. REGISTRY IS DIR ECTED TO FIX THE CASE ON 29-06-2016. 5. IN THE RESULT, THE MISC. APPLICATION FILED BY THE ASSESSEE IS ALLOWED ORDER PRONOUNCED IN THE OPEN COURT ON 06-05-2016 SD/- SD/- [ P. M JAGTAP, ACCOUNTANT MEMBER ] [S.S.VISWANETHRA RAVI, JUDICIAL MEMBE R ] DATED : 06/05/2016 COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT- SHRI SUSANTA BISWAS, PRIYADARSHINI APARTMENT (INDRADEEP HOUSING COMPLEX) BLOCK-B, FLAT NO.GD,111/A DUM DUM ROAD, KOLKATA-74. 2 RESPONDENT : ITO, WARD 50(4), KOLKATA 3 . CIT, 4 . CIT(A), 5 . DR, KOLKATA BENCHES, KOLKATA *PP/SPS TRUE COPY] BY ORDER, ASSTT REGISTRAR