Eden Realty Ventures Pvt. Ltd., Kolkata V. ITO, Ward - 5(2), , Kolkata

MA 211/KOL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 8497 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2011-2012
• Appeal Filed On: 13-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RADHESHYAM
• Assessee Lawyers: SHHI SUBASH AGARWAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH D, KOLKATA BEFORE SH.S.S.VISWANETHRA RAVI, JUDICIAL MEMBER & SH. A.L.SAINI, ACCOUNTANT MEMBER M.A.NO.-211/KOL/2018 (IN ITA NO.1197/KOL/2016) (ASSESSMENT YEAR-2011-12) ORDER PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER THIS M.A. BY THE ASSESSEE TO RECALL EX-PARTE ORDER DATED 03.10.2018 PASSED BY THIS TRIBUNAL. 2. HEARD BOTH PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. THE CONTENTION OF THE LD.AR IS THAT THE ASSESSEE ENGAGED AN ADVOCATE TO REPRESENT ITS CASE BEFORE THIS TRIBUNAL AND DUE TO SOME UNAVOIDABLE CIRCUMSTANCES AND PRE-OCCUPATION WITH OTHER WORKS, THE APPEAL COULD NOT BE REPRESENTED. HOWEVER, HE SUBMITS THE NON-APPEARANCE OF THE SAID ADVOCATE IS NOT INTENTIONAL AND PRAYED TO RECALL THE EX-PARTE ORDER DATED 03.10.2018. LD. DR VEHEMENTLY OPPOSED THE SAME AND PRAYED TO DISMISS THE M.A. FILED BY THE ASSESSEE. ON PERUSAL OF THE EX-PARTE ORDER DATED 03.10.2018 PASSED BY THIS TRIBUNAL, IT IS NOTED THAT THE MAIN APPEAL WAS DISMISSED FOR NON-PROSECUTION INITIALLY ON 17.01.2018 WHICH WAS RECALLED BY THIS TRIBUNAL VIDE ORDER DATED 23.05.2018. WHEN THE APPEAL WAS LISTED FOR HEARING AFTER RECALLING THE FIRST EX-PARTE ORDER, THERE WAS NO M/S. EDEN REALTY VENTURES PVT.LTD., 7, JAWAHAR LAL NEHRU ROAD, KOLKATA-700013. PAN-AAACL9697H VS ITO, WARD-5(2), AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-700069. (APPELLANT) (RESPONDENT) APPELLANT BY SH. SUBASH AGARWAL, ADVOCATE RESPONDENT BY SH. RADHESHYAM, CIT DATE OF HEARING 04.01.2019 DATE OF PRONOUNCEMENT 04.01.2019 M.A.NO.-211/KOL/2018 (IN ITA NO.1197/KOL/2016) (ASSESSMENT YEAR-2011-12) PAGE | 2 REPRESENTATION OF BEHALF OF THE ASSESSEE ON 11.09.2018. THEREFORE, IT IS CLEAR THAT THE ASSESSEE IN SPITE OF HAVING KNOWLEDGE OF FIXING DATE OF HEARING, COULD NOT PROSECUTE ITS CASE BEFORE THIS TRIBUNAL ON TWO OCCASIONS. BUT, HOWEVER, AS SUBMISSIONS MADE BY THE LD.AR AND IN THE INTEREST OF JUSTICE, WE DEEM IT PROPER TO RECALL THE EX-PARTE ORDER DATED 03.10.2018 SUBJECT TO PAYMENT OF COST OF RS.10,000/- IN FAVOUR OF THE PRIME MINISTER RELIEF FUND WITHIN 10 DAYS FROM THE DATE OF RECEIPT OF THIS ORDER AND UPON SATISFACTION, THE APPEAL IN ITA NO.1197/KOL/2016 IS RESTORED TO THE FILE. WE DIRECT THE REGISTRY TO FIX THIS APPEAL ON 06.02.2019. SINCE THE NEXT DATE OF HEARING IS PRONOUNCED IN THE OPEN COURT, NO SEPARATE NOTICE WILL BE ISSUED. ACCORDINGLY, M.A. FILED BY THE ASSESSEE IS ALLOWED. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 04.01.2019. SD/- SD/- (A.L.SAINI) (S.S.VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER [ DATE:- 04.01.2019 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT- M/S. EDEN REALTY VENTURES PVT.LTD., 7, JAWAHAR LAL NEHRU ROAD, KOLKATA-700013. 2. RESPONDENT- ITO, WARD-5(2), AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-700069. 3. CIT-KOLKATA 4. CIT(APPEALS)-KOLKATA 5. DR: ITAT -KOLKATA BENCHES BY ORDER AR/H.O.O ITAT, KOLKATA