The Jute Corporation of India Ltd., , Kolkata V. ITO, Ward - 1(3), Kolkata , Kolkata

MA 163/KOL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 1651 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 01-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANKAR HALDER
• Assessee Lawyers: BISWAJIT SYAM

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH A, KOLKATA [BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT, KZ & SHRI S.S. VISWANETHRA RAVI, JM] M.A. NO. 163/KOL/2019 (A/O, ITA NO. 2428/KOL/2017) ASSESSMENT YEAR: 2011-12 THE JUTE CORPORATION OF INDIA LTD................................................................................APPELLANT 15N, NELLIE SENGUPTA SARANI, 7 TH FLOOR, KOLKATA 700 087. [PAN: AABCT 8820 B] ITO, WARD 1(3), KOLKATA...................................................RESPONDENT P-7, CHOWRINGHEE SQUARE, 4 TH FLOOR, KOLKATA 700 069. APPEARANCES BY: SHRI BISWAJIT SYAM, FCA APPEARING ON BEHALF OF THE ASSESSEE. SHRI SANKAR HALDER APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : SEPTEMBER 06, 2019 DATE OF PRONOUNCING THE ORDER : SEPTEMBER 06, 2019 ORDER PER P.M. JAGTAP, VICE-PRESIDENT (KZ) BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE TRIBUNALS ORDER DATED JUNE 12, 2019 PASSED EX-PARTE DISMISSING THE APPEAL OF THE ASSESSEE BEING ITA NO. 2428/KOL/2017 FOR NON-PROSECUTION ON THE FOLLOWING GROUND: THE ABOVE CASE WAS FIXED FOR HEARING ON 12 TH JUNE, 2019 ON WHICH DATE AS OUR A/R WAS SICK AND WAS NOT IN A POSITION TO ATTEND COURT FOR HEARING OF THE CASE HAVE PRAYED FOR ALLOWING WRITTEN SUBMISSION AS PERSONAL APPEARANCE WAS NOT POSSIBLE DUE TO ILLNESS / COPY ENCLOSED. 2. WE HAVE HEARD BOTH THE SIDES AND ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. KEEPING IN VIEW THE REASON GIVEN BY THE ASSESSEE AS MENTIONED ABOVE, WE ARE SATISFIED THAT THERE WAS A SUFFICIENT CAUSE FOR THE NON-APPEARANCE OF THE ASSESSEE WHEN HIS APPEAL WAS CALLED FOR HEARING ON MAY 13, 2019. EVEN THE LEARNED DR 2 MA NO. 163/KOL/2019 ASSESSMENT YEAR: 2011-12 THE JUTE CORPORATION OF INDIA LTD. HAS NOT RAISED ANY OBJECTION IN THIS REGARD, WE, THEREFORE, RECALL THE ORDER OF THE TRIBUNALS ORDER DATED MAY 13, 2019 (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 SAID APPEAL FOR HEARING BEFORE THE REGULAR BENCH ON 14.10.2019 AS ANNOUNCED IN THE OPEN COURT. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 6 TH SEPTEMBER, 2019. SD/- SD/- (S.S. VISWANETHRA RAVI) (P.M. JAGTAP) (JUDICIAL MEMBER) VICE PRESIDENT DATED: 06/09/2019 BISWAJIT, SR. PS COPY OF ORDER FORWARDED TO: 1. THE JUTE CORPORATION OF INDIA LTD., 15N, NELLIE SENGUPTA SARANI, 7 TH FLOOR, KOLKATA 700 087. 2. ITO, WARD-1(3), KOLKATA. 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY, BY ORDER, ASSISTANT REGISTRAR / H.O.O. ITAT, KOLKATA