Atlas Tradecom pvt. Ltd., Guwahati V. ITO, Ward -1(1) , Kolkata

MA 168/KOL/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 9889 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2008-2009
• Appeal Filed On: 08-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHANKAR HALDER
• Assessee Lawyers: MANISH TIWARI
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D, BENC H KOLKATA BEFORE SHRI S.S.GODARA, JM &DR. A.L.SAINI, AM M.A. NO.168/KOL/2019 (ARISING OUT OF ./ITA NO.410/KOL/2017) ( / ASSESSMENT YEARS: 2008-09) ATLAS TRADECOM PVT. LTD. 4D, DIHANG ARCADE, 4 TH FLOOR, OPP: DINA PLANET, G.S. ROAD, ABC, GUWAHATI- 781005 VS. ITO, WARD-1(1), KOLKATA ./ ./PAN/GIR NO. : AAGCA 8241 C ( /APPELLANT ) .. ( / RESPONDENT ) ASSESSEE BY : SHRI MANISH TIWARI, FCA RESPONDENT BY : SHRI SHANKAR HALDER, JCIT SR. DR / DATE OF HEARING : 13/09/2019 /DATE OF PRONOUNCEMENT : 18/09/2019 / 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 23/08/2018. 2. THE CASE OF THE ASSESSEE IN THIS MISCELLANEOUS A PPLICATION IS THAT THE ASSESSEE COULD NOT ATTEND ON THE DATE OF HEARING DUE TO HEA VY TRAFFIC JAM, AND AS A RESULT THE COUNSEL OF THE ASSESSEE COULD NOT REACH TO THE ITAT OFFICE. THE DETAILED REASONS ARE GIVEN IN MA IN PARA NO. 2 AND 3 WHICH ARE GIVEN BELOW: 2. THAT THE DIRECTOR OF THE COMPANY SHRI BASANT KU MAR AGARWALA WHO WAS TO APPEAR BEFORE ITAT WHILE COMING TO ITAT WAS STUCK I N A HEAVY TRAFFIC JAM DUE TO SOME PROCESSION GOING ON ROAD AND WAS DETAINED BY M ORE THAN AN HOUR. BY THE TIME SHRI BASANT KUMAR AGARWALA REACHED THE ITAT BU ILDING COMPLEX, THE BENCH WAS OVER ON 31.03.2018. ATLAS TRADECOM PVT. LTD. MA NO. 168/KOL/2019 (ARISING OUT OF I.T.A. NO. 410/KOL/2017) ASSESSMENT YEAR:2008-09 P PP PA AA AG GG GE EE E | || | 2 22 2 3. THAT THE FAILURE TO REPRESENT THE CASE ON 21.03. 2018 BEING DUE TO CIRCUMSTANCES BEYOND CONTROL AS EXPLAINED AT PARA (2) ABOVE THERE WAS NO OCCASION FOR FILING ADJOURNMENT BEFOREHAND. 3. WE NOTE THAT THE ASSESSEE COULD NOT APPEAR BEFOR E ITAT DUE TO CIRCUMSTANCES BEHIND HIS CONTROL AS HE WAS STUCK IN THE HEAVY TRA FFIC JAM ON THE DATE OF HEARING. WE CONSIDER IT AS A REASONABLE CAUSE TO RECALL THIS MA AND THEREFORE THE MA OF THE ASSESSEE IS HEREBY ALLOWED AND THE REGISTRY IS DIR ECTED TO FIX THE MATTER IN DUE COURSE. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 18.09.201 9. SD/- ( S.S.GODARA ) SD/- (A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER / DATE: 18/09/2019 ( SB, SR.PS ) COPY OF THE ORDER FORWARDED TO: 1. ATLAS TRADECOM PVT. LTD. 2. ITO, WARD-1(1), 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