Sri Narmadeshwar Pandey, Kolkata V. ITO, Ward 27(2) Kolkata, Kolkata

MA 17/KOL/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5611 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-05-2017
• Appeal Filed By: Assessee
• Bench Allotted: A
• Next Hearing Date: 12-05-2017
• Assessment Year: 2004-2005
• Appeal Filed On: 16-01-2017
• Court: TRIBUNAL
• Department Lawyers: MD GHYAS UDDIN JCIT LD
• Assessee Lawyers: MANOJ TIWARI FCA LD
• Keywords: Reasonable cause

Judgement Text

INCOME TAX APPELLATE TRIBUNAL A BENCH : KOLKATA BEFORE SHRI P.M. JAGTAP, AM & SHRI S.S.VI SWANETHRA RAVI, JM M.A. NO. 17/KOL /2017 [IN I.T A NO. 2851/KOL/2013 A.Y 2004-05] SRI NARMADESHWAR VS. INCOME TAX OFFICER PAN: AFGPP0740R WARD 27(2), KOLKATA [ APPLICANT ] [ RESPONDENT ] APPLICANT BY : SHRI MANOJ TIWARI, FCA , LD.AR RESPONDENT BY : SHRI MD. GHYA S UDDIN, JCIT, LD.DR DATE OF HEARING : 12-05-2017 DATE OF PRONOUNCEMENT : 12 -05-2017 ORDER SHRI S.S.VISWANETHRA RAVI, JM THIS MISCELLANEOUS PETITION IS FILED BY THE ASSESS EE AGAINST THE IMPUGNED ORDER OF THE TRIBUNAL IN ITA NO. 2851/KOL/ 2010 DATED 14-09- 2016 FOR THE ASSESSMENT YEAR 2004-05. 2. BY THIS MISC. APPLICATION U/S. 254(2) OF THE ACT THE APPLICANT ASSESSEE WANTS TO RECALL THE SAID EX-PARTE ORDER D ATED 14-09-2016. 3. THE LD.AR OF THE ASSESSEE FURTHER STATED THAT TH E TRIBUNAL DISMISSED IN LIMINE FOR WANT OF PROSECUTION AS NEITHER ANY ON E APPEARED NOR ANY ADJOURNMENT WAS FILED. HE ALSO SUBMITTED BEFORE US THAT THE APPELLANT WAS OUT OF STATION FROM 03-09-2016 TO 15-09-2016 AND AS SUCH HE COULD SEND NOTICE OF HEARING TO THE LD.ARS OFFICE. THE SMC BE NCH DID NOT FUNCTION FROM 12-09-16 TO 16-09-16 AND THE LD.AR OF THE ASS ESSEE WAS UNDER THE IMPRESSION THAT THE MATTER WAS POSTED FOR HEARING I N SMC BENCH. HE FURTHER SUBMITTED BEFORE US THAT THERE WAS SUFFICI ENT REASON IN NOT APPEARING ON THE DATE OF HEARING FIXED BY THE BENCH . THUS, THE APPEAL OF ASSESSEE WAS DISMISSED BY PASSING AN EX PARTE ORDER FOLLOWING THE VARIOUS M.A NO. 17/KOL/17-JM SRI NARMADESHWAR PA NDEY 2 DECISIONS REPORTED IN 38 ITD 320(DEL) IN THE CASE O F CIT VS. MULTIPLAN (I) LTD & 223 ITR 480 OF HONBLE MADHYA PRADESH HIGH C OURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT. IN VIEW OF THE ABOVE, HE PRAYED BEFORE US THAT ONE MORE OPPORTUNITY PLEASE BE GIVEN TO REPRESENT THE ASSESSEES APPEAL BY ALLOWING THIS MISC. APPLICATIO N. 4. THE LD. DR APPEARING ON BEHALF OF THE REVENUE HA S RELIED ON THE SAID ORDER OF THE TRIBUNAL AND OPPOSED TO RECALL TH E SAID ORDER BY ALLOWING THIS MISC. APPLICATION FILED BY THE ASSESSEE. 5. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. WE FIN D THAT THE TRIBUNAL BY FOLLOWING THE DECISIONS IN THE CASE OF CIT VS. MULTIPLAN (I) LTD REPORTED IN 38 ITD 320(DEL), HONBLE MP HIGH COURT IN THE C ASE OF ESTATE OF LATE TUKJIRAO HOLKARS REPORTED IN 223 ITR 480(MP) HAS P ASSED AN EX-PARTE ORDER BEING NON-APPEARANCE OF THE ASSESSEE ON THE S AID DATE OF HEARING. WE FIND THAT WHEN THE CASE CAME UP FOR HEARING ON 14-09-2017 NON- APPEARANCE ON THE SAID DATE OF HEARING WAS BEYOND T HE CONTROL OF ASSESSEE. THUS, THERE WAS REASONABLE CAUSE OF THE A SSESSEE IN NOT APPEARING ON THE DATE OF HEARING. WE, IN THE INTER EST OF JUSTICE AND FAIR PLAY, RECALL THE SAID ORDER OF THE TRIBUNAL. REGIST RY IS DIRECTED TO FIX THE CASE AFRESH ON 05-06-2017 . ACCORDINGLY, BOTH THE PARTIES ARE INFORMED. 6. IN THE RESULT, THE MISC. APPLICATION FILED BY TH E ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 12-05-2017 SD/- SD/- P.M.JAGTAP S.S.VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 12-05-2017 M.A NO. 17/KOL/17-JM SRI NARMADESHWAR PA NDEY 3 COPY OF THE ORDER FORWARDED TO: 1 . APPLICANT :SRI NARMADESHWAR PANDEY FLAT NO.B 29/3 SWARANIKA CO OP HOUSING SOCIETY BIREN ROY ROAD (W), SUKUNTALA PARK, KOL-61. 2 RESPONDENT : THE ITO WARD 27(2), 169 AJC BOSE ROAD , BAMBOO VILLA, KOL-14. 3 . CIT, 4 . CIT(A), 5 . DR, KOLKATA BENCHES, KOLKATA **PP/SPS TRUE COPY] BY ORDER, SR.PS, H.O.O ITAT KOLKATA