Solapur Tollways Pvt. Ltd., Kolkata V. I.T.O.,Ward-11(3), Kolkata

MA 26/KOL/2023

AI Insights

The case involves Solapur Tollways Pvt. Ltd., the appellant, who filed a miscellaneous application seeking to recall an order of the Income Tax Appellate Tribunal dated 22.02.2023. The appellant argued that the order was passed ex parte without proper consideration of the core issues due to the absence of their counsel, who sought an adjournment. The Tribunal, however, found that the order was made after a full hearing and consideration of the appellant's arguments. The Tribunal dismissed the application, emphasizing that the appellant had a history of seeking adjournments and had not argued the matter despite multiple opportunities.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 128219 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-07-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2015-2016
• Appeal Filed On: 30-04-2023
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपीलȣय अͬधकरण, कोलकाता पीठ ‘ए’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA Įी संजय गग[, ÛयाǓयक सदèय एवं Įी मनीष बोरड, लेखा सदèय के सम¢ Before Shri Sanjay Garg, Judicial Member and Dr. Manish Borad, Accountant Member M.A. No.26/Kol/2023 in I.T.A No.2421/Kol/2019 for Assessment year: 2015-16 (decided vide order dated 22.02.2023) Solapur Tollways Pvt. Ltd.............................................................Appellant Vishwakarma Building, 86C, Topsia Road(South), Kolkata-700046. [PAN: AARCS2958K] vs. ITO, Ward-11(3), Kolkata.............................................................Respondent Appearances by: Shri Amit Agarwal, AR, appeared on behalf of the appellant. Shri Braj Kishore Singh, appeared on behalf of the Respondent. Date of concluding the hearing : July 28, 2023 Date of pronouncing the order : July 28, 2023 आदेश / ORDER संजय गग[, ÛयाǓयक सदèय ɮवारा / Per Sanjay Garg, Judicial Member: The present miscellaneous application has been preferred by the assessee stating for recalling of the order of this Tribunal dated 22.02.2022 passed in ITA No.2421/Kol/2019. 2. The sum and substance of the mistake pointed out by the ld. Counsel for the assessee in the present miscellaneous application is that the case was fixed for hearing on 22.02.2023 on which date an adjournment was sought by the authorized representative Smt. Sanve M.A. No.26/Kol/2023 Assessment year: 2015-16 Solapur Tollways Pvt. Ltd 2 Sanwalka. However, the Bench on examining the issue involved went to decide the appeal ex parte, granting partial relief to the appellant. It has been submitted that since the appeal was decided ex parte, the attention of the Bench could not be drawn to the core issue on the basis of which relief was sought by the appellant before the Assessing Officer and the ld. CIT(A). The ld. AR, Shri Amit Agarwal, has further submitted that the appeal in question was to be argued by one Mr. Soumen Adak and since he was not well one day prior to the hearing, he could not be briefed on the matter, therefore, Smt. Sanve Sanwalka appeared before the Tribunal on the date of hearing and sought adjournment. That the case was decided ex parte of the assessee and that there was sufficient cause for non-appearance of the counsel on the date of hearing. Therefore, it has been requested that the ex parte order of the Tribunal may be recalled. 3. We have heard the rival contentions and gone through the record. We find that the present miscellaneous application moved by the appellant/applicant is misconceived, wherein, true facts have not been stated. The impugned order dated 22.02.2023 of this Tribunal is not an ex parte order as alleged in the application. The order has been passed after duly hearing the ld. AR of the assessee, Smt. Sanve Sanwalka. Smt. Ranu Biswas, Addl. CIT, has appeared on behalf of the Department. The arguments/contentions advanced by the ld. AR, Smt. Sanve Sanwalka, have been duly noted on each of the issue and the order dated 22.02.2023 has been passed on merits accepting the contentions of the ld. AR on the issue raised vide Ground No.1. At this stage, Shri Amit Agarwal, ld. AR, who has appeared today on behalf of the assessee has contended that certain other aspects relating to the M.A. No.26/Kol/2023 Assessment year: 2015-16 Solapur Tollways Pvt. Ltd 3 Ground No.1 were not properly canvassed by the then AR, Smt. Sanve Sanwalka, which contention of the ld. AR is not tenable at this stage. The order has been passed on merits after hearing the ld. representatives of both the parties. 4. The second contention raised by the ld. Counsel that one Shri Soumen Adak has to appear on behalf of the assessee also does not seem to be correct, as even today, said Mr. Soumen Adak has not appeared on behalf of the assessee, rather, another counsel namely Shri Amit Agarwal has appeared. It is pertinent to mention here that the appeal in question bearing ITA No.2421/Kol/2019 was filed on 08.11.2019 and since then the appellant/assessee has been continuously seeking adjournments and never argued the matter despite insistence of the Tribunal. We find from the record that a cost of Rs.3000/- was imposed by the Tribunal vide order dated 02.02.2022 i.e. one year from the date on which the case was finally heard, for not arguing the appeal and seeking continuous adjournments. Even, thereafter the matter has been adjourned six times at the request of assessee’s counsel. It is further to be noted that most of the time Smt. Sanve Sanwalka has appeared on behalf of the assessee, and as alleged Shri Soumen Adak has never put any appearance on behalf of the assessee before this Tribunal. On the date of last hearing, though adjournment was again requested by Smt. Sanve Sanwalka, however, when the Tribunal showed its reluctance to further adjourn the matter, Smt. Sanve Sanwalka argued the matter on behalf of the assessee and after hearing and considering the contentions of both the ld. representatives of the parties, the matter was finally decided giving partial relief to the assessee. The adjournment is not prerogative of the M.A. No.26/Kol/2023 Assessment year: 2015-16 Solapur Tollways Pvt. Ltd 4 assessee. The assessee has been seeking adjournment for almost four years from the date of filing of the appeal and finally the matter was heard on merits. Even, we do not find any infirmity in the order passed by this Tribunal on merits. If the assessee has any grievance against the order passed by the Tribunal, it may avail the remedy of appeal before the Hon’ble High Court, as may be advised. In view of this, there is no merit in the present miscellaneous application and the same is accordingly dismissed. 5. In the result, the miscellaneous application of the assessee stands dismissed. Kolkata, the 28 th July, 2023. Sd/- Sd/- [मनीष बोरड /Manish Borad] [संजय गग[ /Sanjay Garg] लेखा सदèय /Accountant Member ÛयाǓयक सदèय /Judicial Member Dated: 28.07.2023. RS Copy of the order forwarded to: 1. Solapur Tollways Pvt. Ltd 2. ITO, Ward-11(3), Kolkata 3. CIT (A)- 4. CIT- , 5. CIT(DR), //True copy// By order Assistant Registrar, Kolkata Benches