Francis Klein & Company Pvt. Ltd., Kolkata V. CIT, Kolkata - I, Kolkata

MA 14/KOL/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4323 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-05-2016
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 11-02-2016
• Court: TRIBUNAL
• Department Lawyers: S ALLONG YADEN CIT LD
• Assessee Lawyers: NILIMA JOSHI FCA LD
• Keywords: Reasonable cause
• Section: 263

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. 14/KOL/2016 [ ARISING OUT OF I.T.A. NO. 771/KOL/2014 A.Y 2009-10] M/S. FRANCIS KLEIN & COMPANY VS. CIT, KOLKATA-I, KOLKATA PVT. LTD PAN: AAACF 3912G [APPLICANT ] [ RESPONDENT ] APPLICANT BY : SMT. NILIMA JOSHI, FCA, 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 06-01-2016 FOR THE A.Y 2009-10. 2. IN THE MISCELLANEOUS PETITION, IT WAS STATED BY THE LEAR NED AR FOR THE ASSESSEE THAT THE HEARING OF THE APPEAL WAS FIRST FIXED ON 11-03-2015. THER EAFTER, IT WAS ADJOURNED TO 2 ND JUNE 2015. ON 30 TH JUNE, 2015 ON REACHING THE TRIBUNAL THE LD.AR OF THE ASSESSEE FOUND THAT THE MATTER WAS TAKEN OUT OF THE LIST AS NO C ASES FIXED OF SECTION 263 WERE BEING HEARD PERTAINING TO SECTION 263 WERE BEING TAKEN UP. AGAIN THE CASE WAS FIXED FOR 15 TH JULY 2015, WHEREIN THE LD.AR WAS TOLD THAT 263 MATTERS WERE TAKEN OUT OF LIST AND A FRESH NOTICE WOULD BE SENT. NOTICE WAS RECEIVED FRO M DBENCH GIVING THE DATE OF HEARING ON 4-11-2015, WHEREIN BOTH THE APPLICANT AND THE DEPARTMENT TOOK ADJOURNMENT AND THE CASE WAS FIXED FOR HEARING ON 6-1-2016. AS PER THE CONS TITUTION LIST OF ITAT KOLKATA BENCH FOR THAT WEEK ONLY A, C AND SMC BENCH WAS F UNCTIONING AND D BENCH WAS NOT SHOWN AS FUNCTIONING AND AS SUCH THE ASSESSEE DID NOT REALIZE THAT ITS CASE WAS TRANSFERRED TO A BENCH AND HENCE THERE WAS NON APPEAR ANCE BY THE ASSESSEE/PETITIONER ON THAT DATE. NON APPEARANCE IN A BENCH WAS ONLY DUE TO MIX UP THAT THE PETITIONER CASE WOULD BE HEARD IN D BENCH. IT WAS ALSO SUBMISSION THAT IN THE M.A. NO.14/KOL/2016 A-JM M/S. FRANC IS KLEIN & CO.P.LTD 2 LIGHT OF THE ABOVEMENTIONED FACTS AND CIRCUMSTANCES, THE ASSESSE E WAS PREVENTED BY SUFFICIENT CAUSE TO APPEAR BEFORE THE HONBLE TRIBUNAL ON THE DATE OF HEARING I.E. ON 6-1- 2016. THE TRIBUNAL FOLLOWING THE DECISIONS IN THE CASES OF CIT VS. M ULTIPLAN INDIA LTD REPORTED IN 38 ITD 320 (DEL), ESTATE OF LATE TUKOJIRAO VS. CWT REPORTED IN 223 ITR 480(MP), NEW DIWAN OIL MILLS VS. CIT REPORTED IN (2008) 296 ITR 495(P & H) AND CIT VS. B.BHATTACHARGEE & ANR REPORTED IN 118 ITR 461(SC) DUE TO NON APPEAR ANCE OF ASSESSEES LD. COUNSEL ON THE SAID DATE OF HEARING I.E. ON 06-01-2016 PASSED AN EX-PARTE ORDER IN THE CASE OF THE ASSESSEE-APPLICANT. LASTLY, THE LD.A R OF THE ASSESSEE PRAYED THAT MISC. APPLICATION FILED BY THE ASSESSEE BE RECALLED BY ALLOW ING THIS MISC. APPLICATION FILED BY THE ASSESSEE. 3. THE LEARNED DR APPEARING ON BEHALF OF THE REVENUE RELIED ON THE IMPUGNE D ORDER OF THE TRIBUNAL DATED 06-01-2016. 4. WE HAVE HEARD BOTH THE PARTIES AND HAVE PERUSED THE RECORDS OF THE C ASE. THE ASSESSEE WAS UNAWARE OF FUNCTIONING OF THE BENCH. NON APPEARANCE IN A BENCH WAS ONLY DUE TO MIX UP THAT THE PETITIONER CASE WOULD BE HEARD IN D BENCH. S INCE THE ASSESSEE WAS UNAWARE OF FUNCTIONING OF BENCH, IT DID NOT APPEAR BEFORE THE BENCH ON THE SAID DATE OF HEARING. WE ARE OF THE OPINION THAT ASSESSEE WAS PRE VENTED BY REASONABLE CAUSE TO APPEAR BEFORE THE TRIBUNAL ON 06-01-2016. WE, THEREFORE, IN THE INTEREST OF JUSTICE RECALL THE IMPUGNED ORDER DATED 06-01-2016 AND FIX THE CASE FOR HEARING ON 29- 06-2016. BOTH THE PARTIES ARE INFORMED. REGISTRY IS DIRECTED 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 MEM BER] DATED : 06/05/2016 COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT- M/S. FRANCIS KLEIN & CO. PVT. LTD OM TOWER 7 TH FLOOR, FLAT NO. 701-702, 32 CHOWRINGHEE ROAD, KOL-71. M.A. NO.14/KOL/2016 A-JM M/S. FRANC IS KLEIN & CO.P.LTD 3 2 RESPONDENT : CIT, KOLKATA-I, KOLKATA. 3 . CIT, 4 . CIT(A), 5 . DR, KOLKATA BENCHES, KOLKATA *PP/SPS TRUE COPY] BY ORDER, ASSTT REGISTRAR.