M/s Reform Chain & Tools (P) Ltd., Kolkata V. ITO, WD-2(1), KOLKATA, Kolkata

MA 305/KOL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 0567 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-06-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 30-12-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANRA
• Assessee Lawyers: SUBHABRATA DUTTA
• Keywords: Reasonable cause
• Section: 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B, BENC H KOLKATA BEFORE SHRI A.T.VARKEY, JM &DR. A.L. SAINI, AM MA NO.305/KOL/2019 (ARISING OUT OF . / ITA NO. 741/KOL/2016) ( / ASSESSMENT YEAR:2009-10) M/S REFORM CHAIN & TOOLS PVT. LTD. 43, MOTISIL STREET, KOLKATA- 700013 VS. ITO, WARD-2(1), KOLKATA ./ ./PAN/GIR NO.: AADCR 8091 C (APPELLANT) .. (RESPONDENT) APPELLANT BY : SUBHABRATA DUTTA, RESPONDENT BY : SHRI JAYANTA KHANRA, JCIT, SR. DR / DATE OF HEARING : 21/02/2020 /DATE OF PRONOUNCEMENT : 17/06/2020 / O R D E R DR. A.L. SAINI, AM: BY WAY OF THIS MISCELLANEOUS APPLICATION, THE AS SESSEE IS PRAYING TO RECALL THE ORDER OF THIS TRIBUNAL DATED 17.06.2019, PASSED IN ITA NO. 741/KOL/2016, FOR A.Y. 2009-10. 2. THE CASE OF THE ASSESSEE IN THIS MISCELLANEOUS APPLICATION IS THAT THE ASSESSEE DID NOT GET NOTICE OF HEARING THEREFORE HE COULD NO T ATTEND THE HEARING FIXED BEFORE THIS TRIBUNAL ON 17.06.2019. THEREFORE, LD. COUNSEL PRAYED THE BENCH THAT ORDER OF THE TRIBUNAL DATED 17.06.2019 MAY BE RECALLED. M/S REFORM CHAIN & TOOLS PVT. LTD. MA NO.305/KOL/2019 (ARISING OUT OF ITA NO. 741/KOL/2016) ASSESSMENT YEAR:2009-10 P PP PA AA AG GG GE EE E | || | 2 22 2 3. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. WE NOTE THAT THE ASSESSEE DID NOT RECEIVE THE NOTI CE OF HEARING FROM THIS TRIBUNAL THEREFORE HE COULD NOT APPEAR BEFORE THE TRIBUNAL O N THE DATE OF HEARING AND THE TRIBUNAL DISMISSED THE APPEAL OF THE ASSESSEE FOR N ON-PROSECUTION. WE ARE OF THE VIEW THAT THE ASSESSEE HAS EXPLAINED THE REASONS OF NOT ATTENDING THE HEARING BEFORE THIS TRIBUNAL STATING THAT HE COULD NOT RECE IVE THE NOTICE OF HEARING, WHICH IS A REASONABLE CAUSE TO RECALL THIS ORDER OF TRIBU NAL THEREFORE, IN THE INTEREST OF JUSTICE AND FAIR PLAY WE RECALL THE ORDER OF TRIBUN AL IN ITA NO. 741/KOL/2016 FOR A.Y. 2009-10 DATED 17.06.2019. THE REGISTRY IS DIRE CTED TO FIX THE CASE FOR HEARING IN DUE COURSE. 5. BEFORE PARTING, IT IS NOTED THAT THE ORDER IS BE ING PRONOUNCED AFTER 90 DAYS OF HEARING. HOWEVER, TAKING NOTE OF THE EXTRAORDINARY SITUATION IN THE LIGHT OF THE COVID-19 PANDEMIC AND LOCKDOWN, THE PERIOD OF LOCKD OWN DAYS NEED TO BE EXCLUDED. FOR COMING TO SUCH A CONCLUSION, WE RELY UPON THE DECISION OF THE CO- ORDINATE BENCH OF THE MUMBAI TRIBUNAL IN THE CASE O F DCIT VS. JCB LIMITED IN ITA NO. 6264/MUM/2018 AND ITA NO. 6103/MUM/2018 FOR A.Y. 2013-14 ORDER DATED 14.05.2020. 6. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON 17 . 06.2020 SD/- ( A.T. VARKEY ) SD/- (A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /KOLKATA; / DATE: 17/06/2020 ( SB, SR.PS ) M/S REFORM CHAIN & TOOLS PVT. LTD. MA NO.305/KOL/2019 (ARISING OUT OF ITA NO. 741/KOL/2016) ASSESSMENT YEAR:2009-10 P PP PA AA AG GG GE EE E | || | 3 33 3 COPY OF THE ORDER FORWARDED TO: 1. M/S REFORM CHAIN & TOOLS PVT. LTD. 2. ITO, WARD-2(1), KOLKATA 3. C.I.T(A)- 4. C.I.T.- KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. 6. GUARD FILE. TRUE COPY BY ORDER ASSIST ANT REGISTRAR ITAT, KOLKA TA BENCHES