M/s Saptarshi International, Kolkata V. ITO, Ward-51(3), Kolkata, Kolkata

MA 21/KOL/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5610 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-05-2017
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Next Hearing Date: 12-05-2017
• Assessment Year: 2005-2006
• Appeal Filed On: 24-01-2017
• Court: TRIBUNAL
• Department Lawyers: MD GHAYAS UDDIN
• Assessee Lawyers: K M ROY

Judgement Text

M.A. NO. 21/KOL/2017 (IN I.T.A. NO 16/KOL./2014) ASSESSMENT YEAR: 2005-2006 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA B BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER M.A. NO. 21/KOL/2017 (ARISING OUT OF I.T.A. NO. 16/KOL/ 2014) ASSESSMENT YEAR: 2005-2006 M/S. SAPTARSHI INTERNATIONAL,...................... ............................APPLICANT C/29, SCHOOL ROAD, SODEPUR, KOLKATA-700 110, [PAN: AAOFS 3732 P] -VS.- INCOME TAX OFFICER,................................ .....................................RESPONDENT WARD-51(3), KOLKATA APPEARANCES BY: SHRI K.M. ROY, A.R., FOR THE ASSESSEE MD. GHAYAS UDDIN, JCIT, D.R., FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : MAY 12, 2017 DATE OF PRONOUNCING THE ORDER : MAY 12, 2017 O R D E R PER SHRI P.M. JAGTAP, A.M. :- BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DATED SEPTEMBER 16, 2015 PASSED EX-PARTE DISMISSING THE APPEAL OF THE ASSESSEE BEING I.T.A. NO. 16/KOL/2014 FOR NON-PROSECUTION ON THE GROUND THAT EVEN THOUGH NOTI CE OF THE HEARING FIXED ON 15.09.2015 WAS STATED TO BE SENT TO THE AS SESSEE BY REGISTERED POST WITH A/D AND RETURNED BACK UNDELIVERED BY THE POSTAL AUTHORITIES WITH THE REMARK LEFT, THERE WAS NO CHANGE IN THE ADDRESS OF THE ASSESSEE AND THE EX-PARTE ORDER DISMISSING THE APPEAL OF THE ASSESSEE SENT T O THE SAME ADDRESS WAS DULY DELIVERED. IT IS SUBMITTED TH AT THE NOTICE FIXING THE APPEAL OF THE ASSESSEE FOR HEARING ON 15.09.2015 TH US WAS NEVER SERVED ON THE ASSESSEE AND THIS RESULTED IN NON-APPEARANCE ON THE PART OF THE ASSESSEE WHEN ITS APPEAL WAS FIXED FOR HEARING BEFO RE THE TRIBUNAL ON 15.09.2015. M.A. NO. 21/KOL/2017 (IN I.T.A. NO 16/KOL./2014) ASSESSMENT YEAR: 2005-2006 PAGE 2 OF 2 2. KEEPING IN VIEW THE SUBMISSION MADE BY THE ASSES SEE, WE ARE SATISFIED THAT THERE WAS A SUFFICIENT CAUSE FOR THE NON-APPEARANCE OF THE ASSESSEE BEFORE THE TRIBUNAL ON 15.09.2015, WHEN IT S APPEAL WAS CALLED FOR HEARING. WE, THEREFORE, RECALL THE EX-PARTE ORD ER DATED 16.09.2015 PASSED BY THE TRIBUNAL, KEEPING IN VIEW THE PROVISO TO RULE 24 OF THE APPELLATE TRIBUNAL RULES, 1963 AND RESTORE THE APPE AL OF THE ASSESSEE AT ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO FI X THE SAME FOR HEARING AFRESH BEFORE THE REGULAR BENCH ON 19 TH JUNE, 2017 AS ANNOUNCED IN THE OPEN COURT AND TAKEN NOTE OF BY THE LD. REPRESENTAT IVES OF BOTH THE SIDES. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON MAY 12, 2017. SD/- SD/- (S.S. VISWANETHRA RAVI) (P.M. JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER KOLKATA, THE 12 TH DAY OF MAY, 2017 COPIES TO : (1) M/S. SAPTARSHI INTERNATIONAL, C/29, SCHOOL ROAD, SODEPUR, KOLKATA-700 110, (2) INCOME TAX OFFICER, WARD-51(3), KOLKATA (3) COMMISSIONER OF INCOME-TAX, KOLKATA; (4) CIT(APPEALS)-XXXII, KOLKATA; (4) THE DEPARTMENTAL REPRESENTATIVE (5) GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY, HEAD OF OFFICE/D.D.O., INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.