Sri Sagar Saha, Jalpaiguri V. ACIT,Circle-2, Jalpaiguri, Jalpaiguri

MA 137/KOL/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9410 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-10-2012
• Appeal Filed By: Assessee
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 21-08-2012
• Court: TRIBUNAL
• Department Lawyers: DILIP KR RAKSHIT LD
• Assessee Lawyers: AVIJIT DEY LD
• Keywords: Reasonable cause

Judgement Text

, B, , IN THE INCOME TAX APPELLATE TRIBUNAL B B ENCH : KOLKATA [ , ! 1#$, ] [BEFORE HONBLE SHRI PRAMOD KUMAR,, AM & HONBLE S HRI GEORGE MATHAN, JM %% $ & /M.A. NOS.137 & 138/KOL/2012 [IN I.T .A NOS. 279 & 280/KOL/2012] ASSESSMENT YEARS : 2005-06 & 2006-07 SRI SAGAR SAHA VS. ACIT, CIRC LE-2, JALPAIGURI PAN: AIYPS 6754M [ /APPLICANT ] [)#*/ RESPONDENT ] /APPLICANT BY : SHRI AVIJIT DEY, ADVOCATE, LD.AR )#* / RESPONDENT BY : SHRI DILIP KR. RAKSHIT , LD. SR.DR $, - . /DATE OF HEARING : 05/10/2012 /0 - . /DATE OF PRONOUNCEMENT: 05/10/2012 1 /ORDER ! 1#$, SHRI GEORGE MATHAN, JUDICIAL MEMBER THE ASSESSEE, BY THESE TWO MISCELLANEOUS APPLICATIO NS U/S. 254(2) OF THE ACT HAS REQUESTED FOR RECALLING OF THE ORDER OF THE TRIBUNA L DATED 13-06-2012. THE TRIBUNAL HAVE PASSED AN EX PARTE ORDER DATED 13-06-2012 BY FOLLOWING T HE DECISION OF THE ITAT, DELHI BENCH IN THE CASE OF MULTIPLAN (I) LTD REPORTED IN 38 ITD 320(DE L). .. 2. SHRI AVIJIT DEY, ADVOCATE, LEARNED AR REPRESEN TED ON BEHALF OF THE ASSESSEE AND SHRI DILIP KR. RAKSHIT, LEARNED. SR.DR REPRESENTED ON BE HALF OF THE REVENUE. 3. IN THE MISCELLANEOUS PETITIONS, IT WAS STATED B Y THE LEARNED AR FOR THE ASSESSEE THAT THE SAID APPEALS WERE FILED BY THE ASSESSEE BEFORE THE TRIBUNAL AGAINST THE ORDER DATED 25/11/2011 OF THE LD. CIT(A), JALPAIGURI FOR THE ASSESSMENT YEARS 2005-06 & 2006-07. THE APPEALS IN ITA NOS. 279 & 280/KOL/2012 WERE FIXED FOR HEARING ON 13-06 -2012 AND THE TRIBUNAL VIDE ITS SAID ORDER DATED 13-06-2012 DISMISSED THE APPEALS OF ASSESSEE FOR NON PROSECUTION OF THE CASE AS NOBODY COULD APPEAR ON BEHALF OF THE ASSESSEE ON THE DATE OF HEARING I.E ON 13-06-2012. IT WAS THE SUBMISSION THAT THE ASSESSEE HAD ENGAGED SRI SUBRAT A PAL, ADVOCATE TO REPRESENT HIS CASE. THE CASES WERE FIXED FOR HEARING ON 13-06-2012. BUT, U NFORTUNATELY, MOTHER OF SAID LD. ADVOCATE FELL SICK AND HIS WIFE WAS SUFFERING FROM HEART AIL MENT AND HE RUSHED TO NARAYANA HRUDALAYA HOSPITAL, BANGALORE FOR HER TREATMENT. BECAUSE OF THEIR SICKNESS, SAID LD. ADVOCATE COULD NOT APPEAR ON THE SAID DATE OF HEARING I.E. ON 13-06-20 12. IT WAS THE SUBMISSION THAT THE ORDER [M.A. NOS.137 & 138/K/12-B-GM 2 DATED 13-06-2012 DISMISSING THE APPEALS OF THE ASS ESSEE IS NOT RECALLED, IT WOULD SUFFER IRREPARABLE LOSS AND INJURY. LASTLY, HE PRAYED BEF ORE THE BENCH THAT MISC. APPLICATIONS FILED BY THE ASSESSEE BE RECALLED. 4. THE LEARNED DR APPEARING ON BEHALF OF THE REVENU E RELIED ON THE ORDER OF THE TRIBUNAL DATED 13-06-2012. 5. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE RECORDS OF THE CASE. WE ARE OF THE OPINION THAT ASSESSEE WAS PREVENTED BY REASONABLE C AUSE TO APPEAR BEFORE THE TRIBUNAL ON 13-06- 2012. WE FIND THAT THERE WAS REASONABLE CAUSE FO R NON-COMPLIANCE ON THE PART OF THE ASSESSEE COMPANY DUE TO THE DEFAULT OF APPEARANCE OF THE LD. AR ON THE DATE FIXED FOR HEARING. WE, THEREFORE, RECALL THE ORDER DATED 13-06-2012 AND F IX THE CASES FOR HEARING ON 06/03/2013.. BOTH THE PARTIES ARE INFORMED IN THE OPEN COURT. 6. IN THE RESULT, THE MISC. APPLICATIONS FILED BY T HE ASSESSEE ARE ALLOWED 1 2 $ 3 45 ORDER PRONOUNCED IN THE OPEN COURT ON 05-10-2012 SD/- SD/- [ , ] [ ! 1#$ , ] [ PRAMOD KUMAR, ACCOUNTANT MEMBER ] [GEORGE MATHAN, JUDICIAL MEMBER ] . / DATED : 05-10-2012 1 - 66% 7%0/ COPY OF THE ORDER FORWARDED TO: 1. #* /APPELLANT- SRI SAGAR SAHA, KADAMTALA POST & DIST : JALPAIGURI- 735101. 2 )#* / RESPONDENT : ACIT, CIRCLE-2, JALPAIGURI 3. 61$/ CIT, 4. 61$ ()/ CIT(A), 5. ?63 6$/ DR, KOLKATA BENCHES, KOLKATA *PP/SPS [)% 6/ TRUE COPY] 1$/ BY ORDER, /ASSTT REGISTRAR.