M/s Microsec Insurance Brokers Ltd., Kolkata V. ITO, Wd.7(1), Kolkata, Kolkata

MA 29/KOL/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5615 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-05-2017
• Appeal Filed By: Assessee
• Bench Allotted: D
• Assessment Year: 2010-2011
• Appeal Filed On: 10-02-2017
• Court: TRIBUNAL
• Assessee Lawyers: AKKAL DUDHWEWALA ACA LD

Judgement Text

INCOME TAX APPELLATE TRIBUNAL D BENCH : KOLKATA BEFORE SHRI WASEEM AHMED, AM & SHRI S.S.VISWANE THRA RAVI, JM M.A. NO. 29/KOL /2017 [IN I.T A NO. 1345/KOL/2016 A.Y 2010-11] MICROSEC INSURANCE VS. INCOME TAX OFFICER BROKERS LTD WARD 7(1), KOLKATA PAN AADCM 3059K [ APPLICANT ] [ RESPONDENT ] APPLICANT BY : SHRI AKKAL DUDHWEWALA, ACA, LD.AR RESPONDENT BY : NONE APPEARED /ADJ.APPLICATION REJECTED DATE OF HEARING : 19-05-2017 DATE OF PRONOUNCEMENT : 19 -05-2017 ORDER SHRI S.S.VISWANETHRA RAVI, JM THIS MISCELLANEOUS APPLICATION BY THE ASSESSEE TO R ECALL THE ORDER DT. 18-01-2017 IN ITA NO. 1345/KOL/2016 OF D BENCH, KOLKATA TRIBUNAL. 2. IT IS OBSERVED THAT THE RESPONDENT REVENUE FILED AN APPLICATION SEEKING ADJOURNMENT STATING THAT THE SR. DR, WHO H AS BEEN ALLOTTED TO REPRESENT THE PRESENT CASE BEFORE THIS TRIBUNAL SUD DENLY TRANSFERRED. THE LD.AR OBJECTED TO THE SAME AND POINTED OUT THAT TH E RESPONDENT REVENUE HAS BEEN FILING ADJOURNMENT APPLICATIONS FROM TIME TO TIME ON ONE PRETEXT OR OTHER TO DRAG THE MATTER. THE LD.AR REFERRED TO PROCEEDINGS DT. 12-05- 2017 AND ARGUED THAT THE RESPONDENT REVENUE FILED A PPLICATION SEEKING ADJOURNMENT ON THAT DATE, WHICH WAS ADJOURNED BY TR IBUNAL TO THIS DATE I.E. (19-05-2017), INSPITE OF WHICH THE REVENUE IS SEEKING ADJOURNMENT AGAIN, WHICH IS NOT PERMISSIBLE. THE LD.AR FURTHER ARGUED THAT THIS IS SIMPLE ISSUE WHERE THE ASSESSEE SEEKING RECALL OF O RDER AND TO REFIX THE SAME FOR HEARING, WHICH WILL NOT TAKE AWAY RIGHT OF OPPORTUNITY IN THE PROCEEDINGS AND URGED TO DISMISS THE ADJOURNMENT AP PLICATION. M.A NO. 29/KOL/17JM M/S.MICROSEC INSURANCE BR OKERS LTD 2 3. COMING TO MERITS, THE LD.AR SUBMITS THAT THE TRI BUNAL DECIDED THE APPEAL ON WRONG ASSUMPTION OF FACTS. THE LD.AR SUBM ITS AT NO STAGE WAS THERE PERMISSION TO SEEK WITHDRAWAL OF APPEAL. THE TRIBUNAL DISMISSED THE APPEAL BY OBSERVING THAT THE LD.AR REQUESTED FO R WITHDRAWAL OF APPEAL AND ORDER OF WHICH RESULTED IN GROSS MISCONCEIVED O F JUSTICE AND IS A MISTAKE APPARENT ON THE RECORD. 4. HEARD THE LD.AR AND PERUSED THE MATERIAL ON RECO RD. ON EXAMINATION OF RECORD, WE ARE CONVINCED THAT THERE WAS NO REQUEST SEEKING PERMISSION FOR WITHDRAWAL OF APPEAL BY THE LD.AR ON 18-01-2017. WE FIND THAT THERE IS A MISTAKE IN THE ORDER DT. 18 -01-2017 IN ITA NO. 1345/KOL/2016 FOR A.Y 2010-11. IN VIEW OF THE SAME, WE RECALL THE ORDER AND DIRECT THE REGISTRY TO FIX THE APPEAL ON 25-05-2017 BEFORE THE REGULAR BENCHES BY REJECTING THE ADJOURNMENT APPLIC ATION FILED BY THE REVENUE. IT IS ALSO CLEAR THAT NO FURTHER NOTICES W ILL BE ISSUED. 5. IN THE RESULT, THE MISC. APPLICATION FILED BY T HE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 19-05-2017 SD/- SD/- WASEEM AHMED S.S.VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 19-05-2017 M.A NO. 29/KOL/17JM M/S.MICROSEC INSURANCE BR OKERS LTD 3 COPY OF THE ORDER FORWARDED TO: 1 . APPLICANT : M/S. MICROSEC INSURANCE BROKERS LTD SHIVAM CHAMBERS 53 SYED AMIR ALI AVENUE, KOL-19. 2 RESPONDENT : THE INCOME TAX OFFICER, WARD 7(1), AAY KAR BHAWAN P-7 CHOWRINGHEE SQUARE, KOL-69. 3 . CIT, 4 . CIT(A), 5 . DR, KOLKATA BENCHES, KOLKATA **PP/SPS TRUE COPY] BY ORDER, ASSTT REGISTRAR.