ACIT, Circle-42, Kolkata, Kolkata V. M/S. Roy Sons., Kolkata

MA 231/KOL/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6257 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-03-2018
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 26-12-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S DASGUPTA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C, BENCH KOLKATA BEFORE SHRI A.T. VARKEY, JM & DR. A.L.SAINI, AM M.A NO.231/KOL/2017 (ARISING OUT OF I.T.A NO.1610/KOL/2014) ( / ASSESSMENT YEAR: 2008-09) ACIT, CIRCLE - 42, KOLKATA, KOLKATA 18, RABINDRA SARANI, PODDAR COURT, 4 TH FLOOR, KOLKATA 1. VS. M/S. ROY SONS, KOLKATA 41/1A, COSSIPORE ROAD, COSSIPORE, KOL- 36. ./ ./PAN/GIR NO. : AAEFR 2637 L (APPELLANT) .. (RESPONDENT) APPELLANT BY : SHRI S. DASGUPTA, ADDL. CIT(DR) RESPONDENT BY : NONE / DATE OF HEARING : 16/03/2018 /DATE OF PRONOUNCEMENT : 28/03/2018 / O R D E R PER DR. ARJUN LAL SAINI, AM: BY WAY OF CAPTIONED APPLICATION, THE ASSESSEE HAS SOUGHT TO POINT OUT THAT A MISTAKE APPARENT FROM RECORD WITHIN THE MEANING OF SECTION 254(2) OF THE INCOME TAX ACT, 1961(IN SHORT THE ACT) HAS CREPT IN THE ORDER OF THE TRIBUNAL DATED 31.07.2017. 2. BY WAY OF THIS MISCELLANEOUS APPLICATION, THE REVENUE HAS POINTED OUT THAT DUE TO UNAVOIDABLE CIRCUMSTANCES, THE LD. DR FOR THE REVENUE REMAINED ABSENT ON THE DATE OF HEARING. THE LD. DR ALSO STATED THAT NONE WAS PRESENT ON BEHALF OF THE ASSESSEE ALSO ON THE DATE OF HEARING. THE LD. DR FURTHER POINTED OUT THAT BECAUSE OF HEAVY TRAFFIC JAM, HE COULD NOT PRESENT ON THE DATE OF HEARING AND ALSO COULD NOT PLEAD THIS CASE. BECAUSE OF THESE UNAVOIDABLE CIRCUMSTANCES, THE REVENUE SHOULD NOT BE PENALIZED. 3. WE HAVE GONE THROUGH OUR LOG BOOK DATED 29.05.2017 AND WE FIND THAT THE FACTS NARRATED BY THE LD. DR FOR THE REVENUE WHEREIN HE HAS STATED THAT DUE TO HEAVY TRAFFIC JAM, HE WAS REMAINED ABSENT ON THE DATE OF HEARING, WE M/S. ROY SONS, KOLKATA M.A NO.231/KOL/2017 ASSESSMENT YEAR: 2008-09 2 CONSIDER IT SUFFICIENT CAUSE AND, THEREFORE, WE RECALL THE ORDER OF THE TRIBUNAL DATED 31.07.2017. THE REGISTRY IS DIRECTED TO FIX THE APPEAL IN DUE COURSE. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE REVENUE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 28/03/2018. SD/- (A.T. VARKEY) SD/- (A.L. SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /KOLKATA; DATED 28/03/2018 RS, SPS / COPY OF THE ORDER FORWARDED TO : //TRUE COPY// BY ORDER SENIOR PRIVATE SECRETARY, HEAD OF OFFICE/D.D.O, I.T.A.T, KOLKATA BENCHES, KOLKATA . 1. / THE APPELLANT ACIT, CIRCLE-42, KOLKATA, KOLKATA 2. / THE RESPONDENT- M/S. ROY SONS, KOLKATA 3. ( ) / THE CIT(A), :KOLKATA. 4. / CIT 5. , , / DR, ITAT, KOLKATA 6. / GUARD FILE. M/S. ROY SONS, KOLKATA M.A NO.231/KOL/2017 ASSESSMENT YEAR: 2008-09 3