M/s. Jumac Detergents (P) Ltd., Kolkata V. ITO, Ward - 1(4), KOLKATA, Kolkata

MA 144/KOL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 6909 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2008-2009
• Appeal Filed On: 08-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: C J SINGH
• Assessee Lawyers: P BANERJEE LD
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D, BENCH KOLKATA BEFORE SHRI A. T. VARKEY, JM & DR. A.L. SAINI, AM M.A NO.144/KOL/2018 (ARISING OUT OF I.T.A NO.1287/KOL/2016) ( / ASSESSMENT YEAR: 2008-09) M/S. JUMAC DETERGENTS (P) LTD. 62, BENTINCK STREET, ROOM NO.201, KOLKATA 700 069. VS. I.T.O, WARD-1(4), KOLKATA ./ ./PAN/GIR NO. : AAACJ 6980 D (APPELLANT) .. (RESPONDENT) APPELLANT BY : MS. P. BANERJEE, LD. A/R RESPONDENT BY : SHRI C.J. SINGH, SR. DR / DATE OF HEARING : 30/11/2018 /DATE OF PRONOUNCEMENT : 04/01/2019 / O R D E R PER DR. ARJUN LAL SAINI, AM: THIS IS THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE U/S 254(2) OF THE INCOME TAX ACT, 1961(IN SHORT THE ACT) RECALLING THE ORDER OF THE TRIBUNAL DATED 18.01.2018. 2. THE CASE OF THE ASSESSEE IN THIS MISCELLANEOUS APPLICATION IS THAT THE ASSESSEE DID NOT GET THE NOTICE FOR HEARING, THEREFORE, NEITHER ASSESSEE NOR HIS AUTHORIZED REPRESENTATIVES COULD PRESENT BEFORE THE TRIBUNAL. THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THE REASONS IN PARA 3 OF THE MISCELLANEOUS APPLICATION WHICH IS GIVEN BELOW: 3. IN THIS CONNECTION IT IS HUMBLY SUBMITTED THAT THE PETITIONER-COMPANY IS CLOSED AND NO BUSINESS ACTIVITIES ARE BEING CARRIED ON. THEREFORE, THERE IS NO REGULAR STAFF/EMPLOYEE TO ATTEND THE OFFICE OR TO RECEIVE ANY COMMUNICATION. THE COMPANY WAS FULLY UNAWARE ABOUT SERVICE OF NOTICE FIXING HEARING ON 18.01.2018 BEFORE THIS HONBLE TRIBUNAL. IT WAS FOR THIS REASON THAT THE APPEAL REMAINED UNREPRESENTED BY THE PETITIONER-APPELLANT, NOR ANY ADJOURNMENT PETITION COULD BE FILED BY IT. THE PETITIONER CAME TO KNOW SUCH FIXATION OF HEARING OF THE APPEAL ONLY ON 07.02.2018 WHEN IT HAD RECEIVED THE IMPUGNED ORDER DATED 18.01.2018. M/S. JUMAC DETERGENTS (P) LTD. M.A NO.144/KOL/2018 PAGE | 2 3. HAVING NOTED THE AFORESAID REASON FOR NON-APPEARANCE ON THE DATE FIXED FOR HEARING, WE FIND REASONABLE CAUSE FOR THE ASSESSEE IS NOT APPEARING BEFORE THIS TRIBUNAL. SO, WE ARE OF THE OPINION TO RESTORE THE APPEAL AND DIRECT THE REGISTRY TO FIX THE MATTER IN DUE COURSE. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 04/01/2019. SD/- (A. T. VARKEY) SD/- (A. L. SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /KOLKATA; DATED 04/01/2019 RS, SR.PS / COPY OF THE ORDER FORWARDED TO : //TRUE COPY// BY ORDER ASSISTANT REGISTRAR, I.T.A.T, KOLKATA BENCHES, KOLKATA . 1. / THE APPELLANT M/S. JUMAC DETERGENTS (P) LTD. 2. / THE RESPONDENT- I.T.O, WARD-1(4), KOLKATA 3. ( ) / THE CIT(A), :KOLKATA. 4. / CIT 5. , , / DR, ITAT, KOLKATA 6. / GUARD FILE. M/S. JUMAC DETERGENTS (P) LTD. M.A NO.144/KOL/2018 PAGE | 3