M/s. Girish Rolled Products & Alloys Ltd., , Kanpur V. DCIT, Circle - 3, Kolkata , Kolkata

MA 283/KOL/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 4023 (ITAT-KOLKATA)
• Duration Of Justice: 10 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-10-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2005-2006
• Appeal Filed On: 17-12-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RANU BISWAS
• Assessee Lawyers: MRS NILIMA JOSHI
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B (VIRTUAL COURT HEARING), BENCH KOLKATA BEFORE SHRI P. M. JAGTAP, V.P & SHRI S. S. GODARA, JM M.A NO.283/KOL/2019 (IN I.T.A NO.2318/KOL/2017 ) ( [ [ / ASSESSMENT YEAR: 2005-06) M/S. GIRISH ROLLED PRODUCTS & ALLOYS LTD. 4 TH FLOOR,CITY CENTRE, 63/2, THE MALL, KANPUR-208001. VS. DCIT, CIRCLE-3, KOLKATA ./ ./PAN/GIR NO.: ABCGO0137G (APPELLANT) .. (RESPONDENT) APPELLANT BY : MRS. NILIMA JOSHI, ADVOCATE RESPONDENT BY : SMT. RANU BISWAS, ADDL. CIT / DATE OF HEARING : 09/10/2020 /DATE OF PRONOUNCEMENT : 22/10/2020 / O R D E R PER SHRI S. S. GODARA: THIS ASSESSEES MISCELLANEOUS APPLICATION FILED U/S 254(2) OF THE ACT SEEKS TO RECALL THE TRIBUNALS ORDER DATED 02.05.2019 DISMISSING ITS MAIN APPEAL ITA NO.2318/KOL/2017 FOR NON-PROSECUTION ON ACCOUNT OF ITS NON-APPEARANCE. HEARD BOTH THE PARTIES. CASE FILE PERSUED. 2. WE NOTICE AT THE OUTSET THAT THE ASSESSEES INSTANT MISCELLANEOUS APPLICATION SUFFERS FROM 17 DAYS DELAY IN FILING. THIS TRIBUNALS COORDINATE BENCHS ORDER IN MA NO.179/KOL/18 IN ITA NO.233/KOL/2014 DATED 21.12.18 M/S MAA TARA AGRO VS. ITO HOLDS THAT THE TIME LIMITATION OF SIX MONTHS U/S 254(2) OF THE ACT IS NOT APPLICABLE IN EX PARTE ORDERS. WE THUS CONDONE THE ABOVE-STATED DELAY OF 17 DAYS IN FILING OF THE INSTANT MISCELLANEOUS APPLICATION. M.A NO.283/KOL/2019 ASSESSMENT YEAR: 2005-06 M/S. GIRISH ROLLED PRODUCTS & ALLOYS LTD. PAGE | 2 3. COMING TO MERITS, IT EMERGES FROM A PERUSAL OF THE CASE FILE THAT THE LEARNED AUTHORIZED REPRESENTATIVE APPEARING AT THE ASSESSEES BEHEST HAS FILED ITS DULY SWORN AFFIDAVIT DATED 04.03.20 PLEADING THEREIN THAT HE HAD SUFFERED FROM FEVER ON 02.05.19 I.E. THE DATE OF MAIN CASE HEARING. THESE SOLEMN AVERMENTS HAVE GONE UNREBUTTED FROM THE REVENUES SIDE. WE CONCLUDE IN THIS FACTUAL POSITION THAT THE ASSESSEES NON-APPEARANCE IN THE MAIN APPEAL HEARING ON 02.05.19 WAS NEITHER INTENTIONAL NOR DELIBERATE BUT ON ACCOUNT OF CIRCUMSTANCES BEYOND ITS CONTROL. WE ACCORDINGLY RECALL OUR ORDER DATED 02.05.19 AND DIRECT THE REGISTRY TO FIX THE MAIN APPEAL FOR HEARING IN DUE COURSE AFTER PRIOR INTIMATION TO BOTH THE PARTIES. 4. THIS MISCELLANEOUS APPLICATION IS ALLOWED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 22.10.2020. SD/- ( P.M. JAGTAP ) SD/- (S. S. GODARA) VICE-PRESIDENT JUDICIAL MEMBER /KOLKATA; / DATE: 22/10/2020 RS / COPY OF THE ORDER FORWARDED TO : TRUE COPY BY ORDER ASSISTANT REGISTRAR, I.T.A.T, KOLKATA BENCHES, KOLKATA . 1. THE APPELLANT- M/S. GIRISH ROLLED PRODUCTS & ALLOYS LTD. 2. THE RESPONDENT- DCIT, CIRCLE-3, KOLKATA 3. ( ) / THE CIT(A), KOLKATA [SENT THROUGH EMAIL] 4. / CIT 5. , , / DR, ITAT, KOLKATA [SENT THROUGH EMAIL] 6. [ / GUARD FILE.