M/s. Ranisati Distributors Pvt. Ltd., Kolkata V. ITO, Ward - 4(1), Kolkata , Kolkata

MA 152/KOL/2018

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 9532 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-12-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 20-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Period of limitation

Judgement Text

M.A. NO. 152/KOL/2018 (IN ITA NO . 1138/KOL/2016) A.Y. 20 11-2012 M/S. RANISATI DISTRIBUTORS (P) LIMITED 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA SMC BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT (KZ) M.A. NO. 152/KOL/2018 (ARISING OUT OF I.T.A. NO. 1138/KOL/2016) ASSESSMENT YEAR: 2011-2012 M/S. RANISATI DISTRIBUTORS (P) LIMITED,............ ...................APPLICANT 8, LYONS RANGE, KOLKATA-700 001 [PAN: AADCR 5334 C] -VS.- INCOME TAX OFFICER,................................ .................................RESPONDENT WARD-4(1), KOLKATA, P-7, CHOWRINGHEE SQUARE, KOLKATA-700 069 APPEARANCES BY: SHRI M.D. SHAH, A.R., FOR THE APPLICANT SHRI SANKAR HALDER, ADDL. CIT, SR. D.R. , FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : DECEMBER 21, 2018 DATE OF PRONOUNCING THE ORDER : DECEMBER 21, 2018 O R D E R BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE TRIBUNALS ORDER DATED MARCH 31, 2017 PASSED EX -PARTE DISMISSING THE APPEAL OF THE ASSESSEE BEING ITA NO. 1138/KOL/2016 FOR NON-PROSECUTION ON THE GROUND THAT THE NOTICE OF HEARING FIXED BEFO RE THE TRIBUNAL ON MARCH 31, 2017 WAS NEVER RECEIVED BY THE ASSESSEE. SINCE THE REASON GIVEN BY THE ASSESSEE IS DULY SUPPORTED BY AN AFFID AVIT FILED BY THE DIRECTOR OF THE ASSESSEE-COMPANY, I AM SATISFIED TH AT THERE WAS A SUFFICIENT CAUSE FOR THE NON-APPEARANCE OF THE ASSE SSEE, WHEN ITS APPEAL WAS FIXED FOR HEARING BEFORE THE TRIBUNAL ON MARCH 31, 2017. I ACCORDINGLY RECALL THE TRIBUNALS ORDER DATED MARCH 31, 2017 (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 24 TH JANUARY, 2019 AS ANNOUNCED IN THE OPEN COURT. M.A. NO. 152/KOL/2018 (IN ITA NO . 1138/KOL/2016) A.Y. 20 11-2012 M/S. RANISATI DISTRIBUTORS (P) LIMITED 2 I MAY ALSO NOTE HERE THAT AN OBJECTION WAS RAISED B Y THE REGISTRY POINTING OUT THAT THIS MISCELLANEOUS APPLICATION FILED BY TH E ASSESSEE WITH A DELAY OF 324 DAYS IS BARRED BY LIMITATION. HOWEVER, AS SU BMITTED BY THE LD. COUNSEL FOR THE ASSESSEE, THE ORDER OF THE TRIBUNAL DATED MARCH 31, 2017 (SUPRA) WAS NOT RECEIVED BY THE ASSESSEE AND SINCE THE PRESENT MISCELLANEOUS APPLICATION IS FILED WITHIN THE STIPU LATED PERIOD OF TIME FROM THE DATE OF OBTAINING OF THE COPY OF THE SAID ORDER FROM THE TRIBUNAL, THE SAME IS NOT BARRED BY LIMITATION. IN ANY CASE, THE PERIOD OF LIMITATION STIPULATED IN SECTION 254(2) IS NOT APPLICABLE TO T HE PRESENT MISCELLANEOUS APPLICATION BY WHICH THE ASSESESE IS SEEKING RE-CALL OF THE EX-PARTE ORDER PASSED BY THE TRIBUNAL FOR NON-PROSE CUTION AS HELD BY THE COORDINATE BENCH OF THIS TRIBUNAL IN THE CASE OF M/ S. MAA TARA AGRO INDUSTRIES (M.A. NO. 179/KOL/2018 ORDER DATED 21 ST DECEMBER, 2018). 2. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON DECEMBER 21, 2018. SD/- (P.M. JAGTAP) VICE-PRESIDENT (KZ) KOLKATA, THE 21 ST DAY OF DECEMBER, 2018 COPIES TO : (1) M/S. RANISATI DISTRIBUTORS (P) LIMITED, 8, LYONS RANGE, KOLKATA-700 001 (2) INCOME TAX OFFICER, WARD-4(1), KOLKATA, P-7, CHOWRINGHEE SQUARE, KOLKATA-700 069 (3) COMMISSIONER OF INCOME TAX (APPEALS)-2, KOLKAT A, (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.