D.C.I.T., Circle - 7, Kolkata, Kolkata V. M/s BCH Electric Ltd ( Foremerly M/S Bhartia Industires Limited), Kolkata

MA 213/KOL/2017

• Counselvise Citation: [2018] 123 COUNSELVISE.COM (IT) 5696 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-01-2018
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 24-11-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

1 M.A. NO. 213/KOL/2017 (ARISING OUT OF I.T.A. NO. 1401/KOL/2013) ASSESSMENT YEAR : 2009-2010 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. 213/KOL./2017 (IN I.T.A. NO. 1401/KOL./2013) ASSESSMENT YEAR : 2009-2010 DEPUTY COMMISSIONER OF INCOME TAX,................. .............APPLICANT CIRCLE-7, KOLKATA, AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, 5 TH FLOOR, ROOM NO. 15, KOLKATA-700 069 -VS.- M/S. BCH ELECTRIC LIMITED,......................... ......................RESPONDENT (FORMERLY M/S. BHARTIA INDUSTRIES LIMITED) BLOCK 1E, 1 ST FLOOR, 216, A.J.C. BOSE ROAD, KOLKATA-700 017 [PAN: AABCB 2076 M] APPEARANCES BY: SHRI S. DASGUPTA, ADDL. CIT, D.R., FOR THE APPLICAN T SHRI S. JHAJHARIA, FCA, FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : JANUARY 19, 2018 DATE OF PRONOUNCING THE ORDER : JANUARY 19, 2018 O R D E R PER SHRI P.M. JAGTAP, ACCOUNTANT MEMBER : BY THIS MISCELLANEOUS APPLICATION, THE REVENUE IS S EEKING RECALL OF THE ORDER OF THE TRIBUNAL DATED JUNE 19, 2017 PASSE D EX- PARTE DISMISSING THE APPEAL OF THE REVENUE BEING I.T.A. NO. 1401/KOL /2013 FOR NON- PROSECUTION ALONGWITH C.O. NO. 96/KOL/2013 FILED BY THE ASSESSEE, ON THE FOLLOWING GROUNDS AS GIVEN IN THE SEPARATE LETTER D ATED 18.01.2018 FILED BY THE CONCERNED D.R.:- IT IS SUBMITTED THAT I HAVE TO URGENTLY RUSH TO MY HOME ON 26.5.2017 BECAUSE MY MOTHER WAS IN HOSPITAL DUE TO SERIOUS ILLNESS. I KEPT MY CONTROLLING AUTHORITY 2 M.A. NO. 213/KOL/2017 (ARISING OUT OF I.T.A. NO. 1401/KOL/2013) ASSESSMENT YEAR : 2009-2010 CONSISTENTLY INFORMED REGARDING THE CONDITION OF MY MOTHER. I RETURNED BACK TO KOLKATA ON 17.6.2017 AFT ER MY MOTHER WAS DISCHARGED FROM THE HOSPITAL. IN THE MEANTIME I WAS ASSIGNED 'B' BENCH DUTY ON 15.6.2017 , WHEN I WAS NOT IN KOLKATA, FOR 19.6.2017. I REACHED KOLKATA ON SATURDAY, 17.6.2017, WHICH WAS A HOLIDAY AND THE NEXT DAY SUNDAY, 18.6.2017 WAS ALSO A HOLIDAY ( COPY OF THE TICKET ENCLOSED). THEREFORE I COULD NOT PROC URE THE FILE BEFORE THE DUE TIME. WHEN I REACHED KOLKATA I FELL SICK ON SATURDAY DUE TO EXTREME EXERTION AND MENTAL TRAU MA BECAUSE OF MY MOTHER'S ILLNESS. I COULD JOIN MY OFF ICE DUTIES ONLY ON TUESDAY, 20.6.2017. BECAUSE OF MY IL LNESS I COULD NOT APPEAR BEFORE THE BENCH OR FILE ADJOURNME NT PETITION. KEEPING IN VIEW THE SUBMISSIONS MADE BY THE CONCER NED LD. D.R. AS ABOVE, WE ARE SATISFIED THAT THERE WAS A SUFFICIENT CAUSE FOR THE NON- APPEARANCE OF THE CONCERNED D.R. ON JUNE 19, 2017 W HEN THE APPEAL OF THE REVENUE WAS FIXED FOR HEARING BEFORE THE TRIBUN AL. WE ACCORDINGLY RECALL THE EX-PARTE ORDER DATED JUNE 19, 2017(SUPRA ) PASSED BY THE TRIBUNAL, KEEPING IN VIEW THE PROVISO TO RULE 24 OF THE APPELLATE TRIBUNAL RULES, 1963 AND RESTORE THE APPEAL OF THE REVENUE BEING ITA NO. 1401/KOL/2013 AND C.O. OF THE ASSESSEE BEING NO . 96/KOL/2013 AT ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO FI X THE SAME FOR HEARING AFRESH ON 5 TH MARCH, 2018 AS ANNOUNCED IN THE OPEN COURT AND TAKEN NOTE OF BY THE LD. REPRESENTATIVES OF BOTH THE SIDE S. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE REVENUE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 19 TH DAY OF JANUARY, 2018. SD/- SD/- (S.S. VISWANETHRA RAVI) (P.M. JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER KOLKATA, THE 19 TH DAY OF JANUARY, 2018 COPIES TO : (1) M/S. BCH ELECTRIC LIMITED, (FORMERLY M/S. BHARTIA INDUSTRIES LIMITED), BLOCK 1E, 1 ST FLOOR, 216, A.J.C. BOSE ROAD, KOLKATA-700 017 3 M.A. NO. 213/KOL/2017 (ARISING OUT OF I.T.A. NO. 1401/KOL/2013) ASSESSMENT YEAR : 2009-2010 (2) DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-7, KOLKATA, AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-700 069 (3) COMMISSIONER OF INCOME TAX(APPEALS)-VIII, KOLK ATA; (4) COMMISSIONER OF INCOME TAX ,KOLKAT A (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY, HEAD OF OFFICE/DDO INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.