Narottamka Commodities Pvt. Ltd., , Mumbai V. ACIT, Circle - 2(2), Kolkata , Kolkata

MA 146/KOL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 2448 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-08-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2011-2012
• Appeal Filed On: 01-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

M.A. NO. 146 /KOL/2019 (IN ITA NO . 621/KOL/2018) A.Y. 20 11-2012 NAROTTAMKA COMMODITIES PVT. LIMITED 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA D BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT (KZ) & SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER M.A. NO. 146/KOL/2019 (ARISING OUT OF I.T.A. NO. 621/KOL/2018) ASSESSMENT YEAR: 2011-2012 NAROTTAMKA COMMODITIES PVT. LIMITED,............... ................APPLICANT ADMN. OFFICE: 502, RASAZZ CASTLE, NEAR WESTERN HIGHWAY, MUMBAI-400 026 REGD. OFFICE-OLISA HOUSE BASEMENT, CHAMBER NO.927, 9 TH FLOOR, GOVERNMENT PLACE NORTH, KOLKATA-700 001 [PAN: AAACN 8807 B] -VS.- ASSISTANT COMMISSIONER OF INCOME TAX,.............. ..............RESPONDENT CIRCLE-2(2), KOLKATA, AAYAKAR BHAWAN, 7 TH FLOOR, P-7, CHOWRINGHEE SQUARE, KOLKATA-700 069 APPEARANCES BY: SHRI S.P. LODHE, ADVOCATE, FOR THE APPLICANT SHRI SHANKAR HALDER, JCIT, SR. D.R. , FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : AUGUST 30, 2019 DATE OF PRONOUNCING THE ORDER : AUGUST 30, 2019 O R D E R PER SHRI P.M. JAGTAP, VICE-PRESIDENT (KOLKATA ZONE) : BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE TRIBUNALS ORDER DATED JANUARY 30, 2019 PASSED EX-PARTE DISMISSING THE APPEAL OF THE ASSESSEE BEING ITA NO. 621/KOL/20 18 FOR NON- PROSECUTION ON THE FOLLOWING GROUNDS:- 4. THE PETITIONER SAYS AND SUBMITS THAT WHEN THE A PPEAL WAS FILED, THE OFFICE ADDRESS OF THE ASSESSEE WAS A T KOLKATA AND THEREAFTER, THE ADMINISTRATIVE OFFICE OF THE AS SESSEE WAS SHIFTED TO ANDHERI MUMBAI. M.A. NO. 146 /KOL/2019 (IN ITA NO . 621/KOL/2018) A.Y. 20 11-2012 NAROTTAMKA COMMODITIES PVT. LIMITED 2 5. THE PETITIONER SAYS AND SUBMITS THAT THE OFFICE ASSISTANCE WHO WAS JUST MAINTAINING THE OFFICE AT M UMBAI AND WAS NOT THERE WHEN THE FIRST HEARING NOTICE WAS ISSUED. HE DID NOT BRING TO THE NOTICE OF THE DIRECTOR THAT SECOND NOTICE OF HEARING WAS RECEIVED. BY THE TIME HE INFO RMED THE DIRECTOR DATE OF HEARING WAS ALREADY OVER. 6. THE PETITIONER SAYS AND SUBMITS THAT WHEN THE OR DER OF THE TRIBUNAL DISMISSING THE APPEAL DATED 30.1.2019 RECEIVED BY THE OFFICE OF THE ASSESSEE AT ANDHERI, THERE AND THEN ONLY THE ASSESSEE DID KNOW THE APPEAL IS DISMI SSED EX- PARTE. 7. THE PETITIONER SAYS AND SUBMITS THAT THE QUANTUM INVOLVED IN THE APPEAL IS VERY HIGH. THE ABSENCE ON THE PART OF THE ASSESSEE IS NOT INTENTIONAL ONE AND ALSO NOT MOTIVATED BUT DUE TO CIRCUMSTANCES BEYOND THE CONTR OL OF THE ASSESSEE. THERE IS NO BENEFIT IN NOT PURSUING T HE APPEAL FILED. 2. WE HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AN D ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. KEEPING IN V IEW THE REASONS GIVEN BY THE ASSESSEE AS ABOVE, WHICH ARE DULY SUPPORTED BY AN AFFIDAVIT OF ITS DIRECTOR AFFIRMING THE RELEVANT FACTS ON OATH, WE A RE SATISFIED THAT THERE WAS A SUFFICIENT CAUSE FOR THE NON-APPEARANCE OF TH E ASSESSEE, WHEN ITS APPEAL WAS FIXED FOR HEARING BEFORE THE TRIBUNAL ON JANUARY 30, 2019. WE, THEREFORE, RECALL THE TRIBUNALS ORDER DATED JANUAR Y 30, 2019 (SUPRA) PASSED EX-PARTE KEEPING IN VIEW THE PROVISO TO RULE 24 OF THE APPELLATE TRIBUNAL RULES, 1963 AND RESTORE THE APPEAL OF THE ASSESSEE TO ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO FIX THE SAME FO R HEARING AFRESH BEFORE THE REGULAR BENCH ON 26 TH SEPTEMBER, 2019 AS ANNOUNCED IN THE OPEN COURT. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON AUGUST 30, 2 019. SD/- SD/- (S.S. VISWANETHRA RAVI) (P.M. JAGT AP) JUDICIAL MEMBER VIC E-PRESIDENT (KZ) KOLKATA, THE 30 TH DAY OF AUGUST, 2019 M.A. NO. 146 /KOL/2019 (IN ITA NO . 621/KOL/2018) A.Y. 20 11-2012 NAROTTAMKA COMMODITIES PVT. LIMITED 3 COPIES TO : (1) NAROTTAMKA COMMODITIES PVT. LIMITED, ADMN. OFFICE: 502, RASAZZ CASTLE, NEAR WESTERN HIGHWAY, MUMBAI-400 026/ REGD. OFFICE -OLISA HOUSE BASEMENT, CHAMBER NO.927, 9 TH FLOOR, GOVERNMENT PLACE NORTH, KOLKATA-700 001 (2) ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(2), KOLKATA, AAYAKAR BHAWAN, 7 TH FLOOR, P-7, CHOWRINGHEE SQUARE, KOLKATA-700 069 (3) COMMISSIONER OF INCOME TAX (APPEALS)-3, KOLKATA , (4) COMMISSIONER OF INCOME TAX- , (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.