Surrendra Paul (HUF), Kolkata V. D.C.I.T CC - V,kolkata, Kolkata

MA 16/KOL/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 1281 (ITAT-KOLKATA)
• Duration Of Justice: 9 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-12-2013
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: 2007-2008
• Appeal Filed On: 08-03-2013
• Court: TRIBUNAL
• Department Lawyers: RANU BISWAS LD
• Assessee Lawyers: M TIWARI FCA LD
• Keywords: Reasonable cause

Judgement Text

, C, , INCOME TAX APPELLATE TRIBUNAL C BENCH : KOLKATA [ , ! 1#$, ] [BEFORE HONBLE SHRI ABRAHAM P. GEORGE, AM & HONB LE SHRI GEORGE MATHAN, JM % % $ !& /M.A. NO. 16/KOL/2013 [IN I.T A NO. 1136/KOL/2011 A.Y 2007-08] SURENDRA PAUL(HUF)L VS. D.C.I.T , CC-V,KOL PAN: AANHS 0492P [ /APPLICANT ] [)*#+/ RESPONDENT ] /APPLICANT BY : SHRI M.TIWARI, FCA, LD.AR )*#+ / RESPONDENT BY : SMT. RANU BISWAS, LD. J CIT, SR.DR -$ . / 0 /DATE OF HEARING : 20-12-2013 12 / 0 /DATE OF PRONOUNCEMENT: 20-12-2013 3 /ORDER 1#$, SHRI GEORGE MATHAN, JUDICIAL MEMBER THIS MISCELLANEOUS PETITION IS FILED BY THE ASSESS EE AGAINST THE ORDER OF THE TRIBUNAL IN ITA NO. 1136/KOL/2011 DATED 26-09-20 12 FOR THE ASSESSMENT YEAR. 2007-08 2. BY THIS MISC. APPLICATION U/S. 254(2) OF THE ACT THE ASSESSEE WANTS TO RECALL THE SAID EX-PARTE ORDER OF THE TRIBUNAL. 3. SHRI M.TIWARI, FCA, LEARNED .AR REPRESENTED ON BEHALF OF THE ASSESSEE AND SMT. RANU BISWAS, LEARNED JCIT/SR.DR REPRESENTED ON BE HALF OF THE REVENUE. 4. AT THE TIME OF HEARING, IT WAS SUBMITTED BY THE LEARNED AR FOR THE ASSESSEE THAT THE TRIBUNAL HAS PASSED AN EXPARTE ORDER BY REJECTING THE ADJOURNMENT PETITION FILED ON 19.09.2012. IT WAS THE FURTHER SUBMISSION THAT THE TRIBUNAL BY FOLLOWING THE DECISIONS IN THE CASES OF CIT VS. MULTIPLAN (I) LTD REPORTED IN 38 ITD 320(DEL) AND HONBLE MP HIGH COURT IN THE CASE OF ESTATE OF LATE TUKJIRAO HOLKAR S HAS DISMISSED THE APPEAL OF THE ASSESSEE BEING NON-APPEARANCE ON THE SAID DATE OF HEARING. IT WAS THE SUBMISSION THAT THE ADJOURNMENT WAS MADE SINCE LATEST POSITION OF WARR ANTY LIABILITY COULD NOT BE OBTAINED FROM THE FOREIGN COMPANY. HE ALSO SUBMITTED THAT N O RESPONSIBLE PERSON WAS PRESENT IN THE COURT ON THE DATE OF HEARING. IT WAS THE SUBM ISSION BY THE LEARNED AR FOR THE ASSESSEE THAT THERE WAS SUFFICIENT REASONABLE CAUSE OF THE A SSESSEE IN NOT APPEARING ON THE DATE OF HEARING. FINALLY, HE PRAYED BEFORE US THAT THE SAID ORDER BE RECALLED BY ALLOWING THIS MISC. APPLICATION FILED BY THE ASSESSEE.. [M.A NO.16/KOL/13-C-JM 2 5. IN REPLY, THE LEARNED JCIT/SR.DR HAS OPPOSED THE MISC. APPLICATION FILED BY THE ASSESSEE. 6. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. WE F IND THAT THE TRIBUNAL BY FOLLOWING THE DECISIONS IN THE CASES OF CIT VS. MULTIPLAN ( I) LTD REPORTED IN 38 ITD 320(DEL) AND HONBLE MP HIGH COURT IN THE CASE OF ESTATE OF LATE TUKJIRAO HOLKARS HAS PASSED AN EX- PARTE ORDER BEING NON-APPEARANCE ON THE SAID DATE O F HEARING. WE FURTHER FIND THAT THERE WAS REASONABLE CAUSE OF THE ASSESSEE IN NOT APPEAR ING ON THE DATE OF HEARING. WE, IN THE INTEREST OF JUSTICE AND FAIR PLAY, RECALL THE SAID ORDER OF THE TRIBUNAL. REGISTRY IS DIRECTED TO FIX THE CASE ON 17-04-2014 BY ISSUING THE NOTICES TO THE RESPECTIVE PARTIES. 7. IN THE RESULT, THE MISC. APPLICATION FILED BY TH E ASSESSEEE STANDS ALLOWED 3 - 4 -$ 5 6 ORDER PRONOUNCED IN THE OPEN COURT ON 20-12-2013 SD/- SD/- [ , ] [ 1#$ , ] [ ABRAHAM P. GEORGE, ACCOUNTANT MEMBER ] [GEORGE MATHAN, JUDICIAL MEMBER ] 0 / DATED 20-12-2013 3 / )77% 8%2/ COPY OF THE ORDER FORWARDED TO: 1 . /APPLICANT : SHRI SURENDRA PAUL(HUF) 15 PARK ST, KOL-16. 2 )*#+ / RESPONDENT : DCIT,CC V, 18 RABINDRA SARANI, KOL- 1 3 . 73$ / CIT, 4 . 73$ ( )/ CIT(A), 5 . @75 )7$ / DR, KOLKATA BENCHES, KOLKATA **PP/SPS [*% )7/ TRUE COPY] 3$-/ BY ORDER, ! /ASSTT REGISTRAR.