Target International, Kolkata V. ITO, Ward - 45(2), Kolkata, Kolkata

MA 15/KOL/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4324 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-05-2016
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: 2007-2008
• Appeal Filed On: 18-02-2016
• Court: TRIBUNAL
• Department Lawyers: S ALLONG YADEN CIT LD
• Assessee Lawyers: JITENDRA KAUSHIK LD
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : KOLKAT A [BEFORE HONBLE SHRI P.M. JAGTAP, AM & HONBLE SHRI S.S.VISWANETHRA R AVI, JM] M.A. NO. 15/KOL/2016 [ ARISING OUT OF I.T.A. NO. 1934/KOL/2012 A.Y 2007-08] M/S. TARGET INTERNATIONAL VS. I.T.O WARD 45(2), KOLKATA PAN: AABFT 5358B [APPLICANT ] [ RESPONDENT ] APPLICANT BY : SHRI JITENDRA KAUSHIK, ADVOCATE, 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 EX PARTE ORDER OF THE TRIBUNAL DATED 7 TH DECEMBER 2015 FOR THE A.Y 2007-08. 2. IN THE MISCELLANEOUS PETITION, IT WAS STATED BY THE LEAR NED AR FOR THE ASSESSEE THAT THE ASSESSEE IS KEEN AND DESIROUS TO PROSECUTE ITS APPEAL UNDER CONSIDERATION AND FURTHER IT IS INTERESTED TO ASSIST THE HONBLE TRIBUNAL IN PROPE R MANNER PARTICULARLY THAT THE ASSESSEE HAS ALWAYS MADE COMPLIANCE OF EACH AND EVERY NOTI CE(S) OF THE HONBLE TRIBUNAL AND HAD EVEN FILED A DETAILED PAPER BOOK/COMPILATION COMPRI SING OF VARIOUS DOCUMENTS/PAPERS RELIED UPON FOR CONTESTING ARBITRARY AND UNJUST DISALL OWANCE MADE BY BELOW AUTHORITIES, BOTH BEFORE THE HONBLE TRIBUNAL AS WELL AS WITH D EPARTMENTAL REPRESENTATIVES, WAY BACK ON 03-09-2014. HE FURTHER SUBMITTED THAT T HE AUTHORIZED COUNSELS CAME TO KNOW ON 4.6.2015 BEING THE HEARING DATE THAT HEARING HAS BE EN ADJOURNED TO 28.7.2015 AS THE BENCH DID NOT FUNCTION ON 4.6.2015. THE LD. AUTHORIZED COUNSELS CAME TO KNOW ON 28.7.2015 BEING THE SUBSEQUENT DATE THAT THE HONBLE ITAT C BENCH DID NOT FUNCTION. LASTLY, THE LD.AR OF THE ASSESSE E PRAYED THAT IT IS QUITE EVIDENT THAT THE ASSESSEE HAS GOT DESIRE TO PROSECUTE HIS APPEA L AND THERE WAS MOST REASONABLE/SUFFICIENT CAUSE BEYOND CONTROL OF THE ASSESSEE WHICH HA S RESULTED IN NON- APPEARANCE, AND/OR IMPROPER COMPLIANCE, IF ANY, ON THE DATE FIXED FOR HE ARING. THE M.A. NO.15/KOL/2016 C-JM M/S. TARGE T INTERNATIONAL 2 ASSESSEE ASSURES YOUR HONOURS THAT IT WILL FULLY CO-OPERATE AND ASS IST THE HONBLE BENCH IN PROSECUTING ITS APPEAL MOST JUDICIOUSLY AND WILL DISCHARGE RELATE D OBLIGATIONS PROPERLY. IT IS ALSO PRAYED THAT YOUR HONOUR BE KIND ENOUGH TO RESTOR E/RECALL THE ABOVE CAPTIONED APPEAL FOR FRESH HEARING BY ALLOWING THIS MISC. APPLICAT ION FILED BY THE ASSESSEE. 3. THE LEARNED DR APPEARING ON BEHALF OF THE REVENUE RELIED ON THE IMPUGNE D ORDER OF THE TRIBUNAL DATED 07-12-2015. 4. WE HAVE HEARD BOTH THE PARTIES AND HAVE PERUSED THE RECORDS OF THE C ASE. THE NOTICE INTIMATING THE DATE OF HEARING ON 7-12-2015 WAS NOT RECEIVED BY THE ASSESSEE. WE ARE OF THE OPINION THAT ASSESSEE WAS PREVENTED BY REASONABLE CAUSE TO APPEAR BEFORE THE TRIBUNAL ON 07-12-2015. WE, THEREFORE, IN THE INTEREST OF JUSTICE REC ALL THE IMPUGNED ORDER DATED 07-12-2015 AND FIX THE CASE FOR HEARING ON 15-06-2016. BOTH THE PARTIES ARE INFORMED. REGISTRY IS DIRECTED TO FIX THE CASE. 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 ME MBER ] DATED : 06/05/2016 COPY OF THE ORDER FORWARDED TO: 1 . /APPELLANT- M/S. TARGET INTERNATIONAL C/O SRI R.P SHARMA, ADVOCATE, 19D, MUKTARAM BABU STREET, KOLKATA-700 007. 2 RESPONDENT : ITO, WARD 45(2), KOLKATA 3 . CIT, 4 . CIT(A), 5 . DR, KOLKATA BENCHES, KOLKATA *PP/SPS TRUE COPY] BY ORDER, ASSTT REGISTRAR