M/s Fashion Palace, Purba Medinipur V. ITO, WD-27(3), HALDIA, Haldia

MA 28/KOL/2023

AI Insights

The case involves M/s. Fashion Palace, the appellant, who sought to recall an ex-parte order passed by the Income Tax Appellate Tribunal on 13.02.2018 for the assessment year 2009-10. The appellant argued that they did not receive notice of the hearing, leading to an ex-parte decision which caused them significant inconvenience and hardship. The Departmental Representative opposed the recall, citing the appellant's failure to appear at the scheduled hearing. The Tribunal, prioritizing natural justice, decided to recall the ex-parte order and reschedule the hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 128683 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-08-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 06-07-2023
• Assessment Year: 2009-2010
• Appeal Filed On: 21-05-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अधिकरण कोलकाता 'ए' पीठ, कोलकाता म ें IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA श्री राज े श क ु मार, ल े खा सदस्य एवं श्री संजय शमा ा , न्याधयक सदस्य क े समक्ष Before SRI RAJESH KUMAR, ACCOUNTANT MEMBER & SONJOY SARMA, JUDICIAL MEMBER M.A. No.: 28/KOL/2023 In I.T.A. No.: 195/KOL/2016 Assessment Year: 2009-10 M/s. Fashion Palace.................................................Appellant [PAN: AABFF 1873 B] Vs. ITO, Ward-27(3), Haldia........................................Respondent Appearances by: Sh. Pranabesh Sarkar, Adv. (On behalf of Sh. Soumitra Choudhury, Adv.), appeared on behalf of the Assessee. Sh. Vijay Kumar, Addl. CIT, Sr. D/R, appeared on behalf of the Revenue. Date of concluding the hearing : July 7 th , 2023 Date of pronouncing the order : August 18 th , 2023 ORDER Per Rajesh Kumar, Accountant Member: Through the present Miscellaneous Application, the assessee seeks to recall the order passed by the Coordinate Bench dated 13.02.2018 in ITA No. 195/KOL/2016 for AY 2009-10 on the M.A. No.: 28/KOL/2023 In I.T.A. No.: 195/KOL/2016 Assessment Year: 2009-10 M/s. Fashion Palace. Page 2 of 3 ground of being suffering from the vice of being decided ex-parte without hearing the assessee. 2. Ld. A/R vehemently submitted that the case of the assessee was fixed for hearing by the Registry on 13.02.2018, the notice thereof was not received by the assessee. Thereafter, Ld. AO started pressing for the demand of tax and only then the assessee came to know about the appeal having been dismissed ex-parte by the Tribunal. Ld. A/R submitted that the ex-parte order has put the assessee in a lot of inconvenience and hardships and, therefore, the case of the assessee may be recalled so that the same could be disposed off on merit in consonance with the principles of natural justice. Ld. A/R, therefore, prayed that the ex-parte order may kindly be recalled and posted for hearing before the regular Bench. 3. Ld. D/R on the other hand, strongly objected to the arguments of Ld. A/R by submitting that despite the appointed dated given for hearing, the assessee has failed to appear to represent its case and therefore, the assessee cannot be allowed to take the benefit of negligence on his part. 4. After hearing rival contentions and perusing the material on record we note that undisputedly the case of the assessee decided ex-parte on 13.02.2018 when the assessee did not appear before the bench. We note that though the notice of hearing was sent on the address of the assessee however according to the assessee it was not served. We have perused the order of the Tribunal and observe that the order was passed without deciding the merit of the case thereby dismissing the appeal in limine. Moreover, this is M.A. No.: 28/KOL/2023 In I.T.A. No.: 195/KOL/2016 Assessment Year: 2009-10 M/s. Fashion Palace. Page 3 of 3 a settled law that nobody can be condemned without proper hearing. In the present case, the assessee’s appeal is dismissed without deciding the same on merit. In our opinion the principle of natural justice deserves to be preferred over technicalities of the matter and therefore, we are hereby recalling the order dated 13.02.2018 and direct the Registry to post the same for hearing before the regular Bench on 04.10.2023. 5. In the result, the Miscellaneous Application filed by the assessee is allowed. Kolkata, the 18 th August, 2023 Sd/- Sd/- [Sonjoy Sarma] [Rajesh Kumar] Judicial Member Accountant Member Dated: 18.08.2023 Bidhan (P.S.) Copy of the order forwarded to: 1. M/s. Fashion Palace, Vill.: Kola Puratan Bazar, P.O.: Kolaghat, Dist.: Purba Medinipur, 721 604. 2. ITO, Ward-27(3), Haldia. 3. CIT(A)-7, Kolkata. 4. CIT- 5. CIT(DR), Kolkata Benches, Kolkata. //True copy // By order Assistant Registrar ITAT, Kolkata Benches Kolkata