Veerprabhu Overseas limited (Earlier known as M/s. LMJ Overseas Ltd.), Kolkata V. ITO, Ward-8(3), Kolkata, Kolkata

MA 157/KOL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 1643 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 19-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MADHU MALATI GHOSH
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B, BENC H KOLKATA BEFORE SHRI A.T. VARKEY, JM &DR. A.L.SAINI, AM M.A. NO.157/KOL/2019 (ARISING OUT OF ./ITA NO.1227/KOL/2017) ( / ASSESSMENT YEARS: 2011-12) VEERPRABHU OVERSEAS LTD. (FORMERLY KNOWN AS M/S LMJ OVERSEAS LTD.) 30, JAWAHARLAL NEHRU ROAD, 2 ND FLOOR, KOLKATA-700016 VS. ITO, WARD-8(3), KOLKATA ./ ./PAN/GIR NO. : AAACL 4426 A ( /APPELLANT ) .. ( / RESPONDENT ) ASSESSEE BY : NONE RESPONDENT BY : SMT. MADHU MALATI GHOSH, ADDL. CIT / DATE OF HEARING : 23/08/2019 /DATE OF PRONOUNCEMENT : 06/09/2019 / O R D E R PER DR. A. L. SAINI: THIS IS A MISCELLANEOUS APPLICATION FILED BY THE A SSESSEE PRAYING TO RECALL THE ORDER OF THE TRIBUNAL DATED 20.06.2019. 2. THE CASE OF THE ASSESSEE IN THIS MISCELLANEOUS A PPLICATION IS THAT THERE WAS SOME MISUNDERSTANDING ON THE PART OF ASSESSEE THAT WHICH BENCH WOULD HEAR THE CASE OF THE ASSESSEE THAT IS, ASSESSEE WAS UNAWARE ABOUT T HE BENCH NUMBER WHERE THE MATTER WAS FIXED. THE ASSESSEE MISTOOK THE D BENC H WITH B BENCH. THE ASSESSEE SUBMITTED THE REASON IN HIS MA STATING AS FOLLOWS: IN CONNECTION WITH THE ABOVE APPEAL WE WOULD LIKE TO STATE THAT NON-APPEARANCE BEFORE YOUR HONOUR IS UNINTENTIONAL. THIS INCIDENT OF NON-APPEARANCE HAPPENED BECAUSE THERE WAS SOME MISUNDERSTANDING ON OUR PART WITH REGARD TO THE BENCH NUMBER WHERE THE MATTER WAS FIXED. WE HAD ANOTHER MATTER RELATED TO A.Y. 2012- 13WHCIH WAS HEARD BEFORE THE HONBLE INCOME TAX APP ELLATE TRIBUNAL, D BENCH VEERPRABHU OVERSEAS LIMITED (FORMERLY KNOWN AS M/S LMJ OVERSEAS LTD.) MA NO. 157/KOL/2019 (ARISING OUT OF I.T.A. NO. 1227/KOL/2017) ASSESSMENT YEAR:2011-12 P PP PA AA AG GG GE EE E | || | 2 22 2 AND AT THE TIME OF HEARING OF ADJOURNMENT LETTER FO R SUBMISSION BEFORE YOUR HONOUR WE MISTOOK THE D BENCH WITH B BENCH. WHE N OUR REPRESENTATIVE REACHED BEFORE THE OFFICIAL OF D BENCH FOR SUBMI SSION OF ADJOURNMENT LETTER ON 18/0/2019 WE CAME TO KNOW THAT D BENCH ON 20/06/2 019 IS CANCELLED AND THE NEXT DATE OF HEARING SHALL BE PROVIDED AFTER 20/06/ 2019. 3. WE HEARD BOTH THE PARTIES AND CAREFULLY GONE THR OUGH THE SUBMISSION PUT FORTH ON BEHALF OF THE ASSESSEE ALONG WITH THE DOCUMENTS FURNISHED. WE NOTE THAT A.R. OF THE ASSESSEE WAS TOTALLY CONFUSED IN WHICH BENCH THE MATTER WAS FIXED. AT THAT TIME THE COUNSEL OF THE ASSESSEE WAS ENGAGED AND DETAINED IN ANOTHER MATTER AT D BENCH BUT LATER ON HE CAME TO KNOW THAT D BEN CH WAS CANCELLED. WE NOTE THAT A.R. OF THE ASSESSEE COULD NOT PLEAD THE CASE DUE TO CIRCUMSTANCES BEYOND HIS CONTROL, AS NARRATED IN THE MA SUBMITTED BEFORE US. HENCE WE ARE OF THE VIEW THAT THERE IS A REASONABLE CAUSE FOR THE LD. A.R. NOT TO BE PRESENT IN THE COURT WHEN THE APPEAL WAS LISTED SO WE ARE INCLINED TO RECALL THI S ORDER AND HENCE IN THE INTEREST OF JUSTICE AND FAIR PLAY WE RECALL THE ORDER OF THE TR IBUNAL DATED 20/06/2019. THE REGISTRY IS DIRECTED TO FIX THE MATTER IN DUE COURS E. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 06.09.2019 . SD/- ( A.T. VARKEY ) SD/- (A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER / DATE: 06/09/2019 ( SB, SR.PS ) COPY OF THE ORDER FORWARDED TO: 1. VEERPRABHU OVERSEAS LIMITED (FORMERLY KNOWN AS M /S LMJ OVERSEAS LTD.) 2. ITO, WARD-8(3), 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 VEERPRABHU OVERSEAS LIMITED (FORMERLY KNOWN AS M/S LMJ OVERSEAS LTD.) MA NO. 157/KOL/2019 (ARISING OUT OF I.T.A. NO. 1227/KOL/2017) ASSESSMENT YEAR:2011-12 P PP PA AA AG GG GE EE E | || | 3 33 3