M/s Monitor Vincom Pvt. ltd., Kolkata V. CIT, Kolkata - II, Kolkata, Kolkata

MA 27/KOL/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3257 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-06-2015
• Appeal Filed By: Assessee
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 13-04-2015
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL , B BENCH, KOLKATA [BEFORE HON BLE SHRI MAHAVIR SINGH, JM & HON BLE SHRI B. P.JAIN , AM ] MISCELLANEOUS APPLICATION NO. 27/KOL/2015 [ARISING OUT OF ITA NO. 1702/KOL/2013 A.Y 2008 - 09] M/S. MONITOR VIN COM (P) LTD. VS. COMMISSIONER OF INCOME TAX - II PAN: A AFCM1761L KOLKATA ( APPLICANT) ( RESPONDENT ) FOR THE APPLICANT: SHRI SUBASH AGARWAL , ADVOCATE, LD.AR FOR THE RESPONDENT : SHRI SUNIL KUMAR AGARWALA, JCIT,LD.DR DATE OF HEARING: 19 - 06 - 2015 DATE OF PRONOUNCEMENT: 19 - 06 - 2015 ORDER SHRI MAHAVIR SINGH , JM BY TH IS MISC. APPLICATION FILED U/S. 254(2) OF THE ACT THE ASSESSEE WANTS TO RECALL THE EX - PARTE ORDER DATED 27 - 02 - 2015 OF THE TRIBUNAL IN ITA NO.1702/KOL/2013 FOR THE ASSESSMENT YEAR 2008 - 09 . 2 . AT THE TIME OF HEARING BEFORE US T HE LEARNED COUNSEL FOR THE ASSESSEE HAS SUBMITTED AS UNDER: - 4. THAT THE APPELLANT HAD ENGAGED SRI SUBASH AGARWAL , ADVOCATE TO REPRESENT ITS CASE BEFORE THE LD. TRIBUNAL. BUT ON THE SAID DATE OF HEARING, THE LD. ADVOCATE COULD NOT CONTACT THE APPELLANT ASSESSEE FOR THE PURPOSE OF TAKING ADJOURNMENT BECAUSE OF AGGRAVATION OF THE SAID AILMENT. A COPY OF THE DOCTOR PRE SCRIPTION DATED 16.02.2015 IS ENCLOSED HEREWITH AND MARKED AS ANNEXURE - B. 2 .1 IT SHOWS THAT THE ASSESSEE HAD NO INTENTION OF NON APPEARANCE ON THE SAID DATE OF HEARING. IT WAS THE FURTHER SUBMISSION THAT THE TRIBUNAL BY FOLLOWING THE DECISIONS IN THE CASES OF CIT VS. B.N BHATTACHARGEE & ANS REPORTED IN 118 ITR 461 (SC) , ESTATE OF LATE TUK O JIRAO HOLKAR VS. CWT REPORTED IN 223 ITR 480(MP) AND CIT VS. MULTIPLAN (I) LTD REPORTED IN 38 ITD 320(DEL) HAS DISMISSED THE APPEAL OF THE ASSESSEE BEING NO N - APPEARANCE ON THE SAID DATE OF HEARING. IT WAS THE SUBMISSION BY HIM THAT THERE WAS SUFFICIENT REASONABLE CAUSE OF THE ASSESSEE IN NOT APPEARING ON THE DATE OF HEARING. FINALLY, HE PRAYED BEFORE US THAT THE SAID ORDER BE RECALLED BY ALLOWING TH IS MISC. APPLICATION FILED BY THE ASSESSEE. 3. IN REPLY, THE LEARNED DR HAS OPPOSED THE MISC. APPLICATION FILED BY THE ASSESSEE . MISC. APPLICATION NO . 27/KOL/2015 M/S. MONITOR VINCOM P.LTD - B JM 2 4 . AFTER HEARING THE RIVAL SUBMISSIONS AND GOING THROUGH THE FACTS AND CIRCUMSTANCES OF THE CASE, W E FIND THAT THE TRIBUNAL BY FOLLOW ING THE DECISIONS IN THE CASES OF CIT VS. B.N BHATTACHARGEE & ANS REPORTED IN 118 ITR 461 (SC), ESTATE OF LATE TUK O JIRAO HOLKAR VS. CWT REPORTED IN 223 ITR 480(MP) AND CIT VS. MULTIPLAN (I) LTD REPORTED IN 38 ITD 320(DEL) IN THE CASE S REFERRED SUPRA(A S ABOVE) HAS PASSED AN EX - PARTE ORDER BEING NON - APPEARANCE ON THE SAID DATE OF HEARING. WE FURTHER FIND THAT THERE WAS REASONABLE CAUSE OF THE ASSESSEE IN NOT APPEARING ON THE DATE OF HEARING. WE, IN THE INTEREST OF JUSTICE AND FAIR PLAY, RECALL THE SA ID ORDER DATED 27/02/2015 OF THE TRIBUNAL. REGISTRY IS DIRECTED TO FIX THE CASE ON NORMAL DATE OF HEARING BY ISSUING THE NOTICES TO THE RESPECTIVE PARTIES. 5 . IN THE RESULT, THE MISC. APPLICATION FILED BY THE ASSESSEEE STAND S ALLOWED ORDER IS PRONOUNCE D IN THE OPEN COURT ON 19 - 06 - 2015 SD/ - SD/ - ( B. P.JAIN ) ( MAHAVIR SINGH ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 19 - 06 - 2015 **PRADIP (SR.P.S.) COPY OF THE ORDER F ORWARDED TO: 1 . A PPELLANT 2 RESPONDENT 3 . THE CIT(A) CONCERNED 4. 5. THE CIT CONCERNED THE D . R 6. GUARD FILE TRUE COPY, BY ORDER, ASSTT. REGISTRAR .