M/s. Anukul Investments Ltd., , Kolkata V. ITO, Ward - 4(1), , Kolkata

MA 148/KOL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 5877 (ITAT-KOLKATA)
• Duration Of Justice: 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-08-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2004-2005
• Appeal Filed On: 08-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ROBIN CHOWDHURY
• Assessee Lawyers: ANIKESH BANERJEE; MRS SASWATI MITRA DUTTA
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D, BENC H KOLKATA BEFORE SHRI S.S. GODARA, JM &DR. A.L.SAINI, AM M.A. NO.148/KOL/2019 (ARISING OUT OF ./ITA NO.2045/KOL/2018) ( / ASSESSMENT YEAR: 2004-05) M/S ANUKUL INVESTMENTS LTD. RAJKUMAR JAJU, E/302, ASHOK NAGAR, VAZIRA NAKA, BORIVALI (W), MUMBAI-400092 VS. ITO, WARD-4(1), KOLKATA ./ ./PAN/GIR NO.: AACCA 4777 H (ASSESSEE) .. (REVENUE) ASSESSEE BY : MR. ANIKESH BANERJEE AND MRS. SA SWATI MITRA (DUTTA), ADVOCATE RESPONDENT BY : SHRI ROBIN CHOWDHURY, ADDL. CIT / DATE OF HEARING : 26/07/2019 /DATE OF PRONOUNCEMENT : 07/08/2019 / O R D E R PER DR. A. L. SAINI: THIS IS MISCELLANEOUS APPLICATION FILED BY THE ASS ESSEE PRAYING TO RECALL THE ORDER OF THE TRIBUNAL DATED 07/05/2019. 2. THE CASE OF THE ASSESSEE IN THIS MISCELLANEOUS A PPLICATION IS THAT THE COUNSEL WAS ILL THEREFORE THE ASSESSEE COULD NOT ATTEND THE HEARING BEFORE THE TRIBUNAL. THE LD. COUNSEL ALSO SUBMITTED AN AFFIDAVIT BEFORE US S TATING THAT BECAUSE OF ILLNESS OF THE COUNSEL, THE ASSESSEE COULD NOT BE ATTENDED THE HEARING. THE RELEVANT PARA OF THE AFFIDAVIT IS GIVEN BELOW: THAT, I DECLARE THAT THE 2 ND APPEAL COULD NOT BE REPRESENTED IN TIME AND I COUL D NOT FURNISH THE PAPER BOOK BEFORE HONBLE ITAT UNDE R THE BONAFIDE REASONS AND COMPELLING CIRCUMSTANCES BEYOND MY CONTROL STATED A S UNDER: MY REPRESENTATIVE VIDE LETTER DATED 28/03/2019 HAD FILED AN APPLICATION BEFORE HONBLE ITAT FOR SEEKING AN ADJOURNMENT OF 2 MONTHS ON THE GROUNDS OF HIS ANUKUL INVESTMENTS LTD. MA NO. 148/KOL/2019 (ARISING OUT OF I.T.A. NO. 2045/KOL/2018) ASSESSMENT YEAR:2004-05 PAGE | 2 MEDICAL ILLNESS. THE NOTICE FIXING THE HEARING ON 3 0/04/ 2019 AND 07/05/2019 WERE NOT SERVED TO ME DUE TO WHICH THE APPEAL COULD NOT BE ATTENDED IN TIME. 3. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE M ATERIAL AVAILABLE ON RECORD. WE NOTE THAT THE LD. COUNSEL FOR THE ASSESSEE HAD BEEN FEELING SERIOUS ILLNESS AND THEREFORE ASSESSEE COULD NOT ATTEND THE HEARING AND IT IS A REASONABLE CAUSE TO RECALL THIS ORDER. THEREFORE, WE RECALL THE ORDER OF THE T RIBUNAL DATED 07/05/2019 AND REGISTRY IS DIRECTED TO FIX THE HEARING IN DUE COUR SE. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 07.08.201 9. SD/- ( S.S. GODARA ) SD/- (A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER / DATE: 07/08/2019 ( SB, SR.PS ) COPY OF THE ORDER FORWARDED TO: 1. ANUKUL INVESTMENTS LTD. 2. ITO, WARD-4(1), KOLKATA 3. C.I.T(A)- 4. C.I.T.- KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. 6. GUARD FILE. TRUE COPY BY ORDER ASSIST ANT REGISTRAR ITAT, KOLKA TA BENCHES