Upkar Distributors Pvt. Ltd & Co., Cuttack V. ITO, Ward-8(3), Kolkata, Kolkata

MA 36/KOL/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9045 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-09-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2005-2006
• Appeal Filed On: 22-03-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL : C BENCH : KOLKATA [BEFORE SRI PRAMOD KUMAR, A.M. & SRI GEORGE MATHAN , J.M.] M.A. NO. 36/KOL./2012 (ARISING OUT OF I.T.A NO. 2024/KOL/2009) ASSESSMENT YEAR : 2005-200 6 UPKAR DISTRIBUTORS PVT. LTD., -VS.- INCOME TAX OFFICER, KOLKATA WARD-8(3), KOLKATA [PAN : AAACU 5459 Q] (APPLICANT ) ( RESPONDENT ) FOR THE APPLICANT : SHRI SUBASH AGARWA L, A.R. FOR THE RESPONDENT : SHRI K.K. DAS, SR. D.R. DATE OF HEARING : 07.09.2012 DATE OF PRONOUNCEMENT : 07.09.2012 ORDER PER PRAMOD KUMAR : - BY WAY OF THIS MISCELLANEOUS APPLICATION, THE ASSE SSEE-APPLICANT HAS PRAYED TO RE-CALL THE ORDER PASSED BY THE TRIBUNAL DATED 20.06.2011 I N ITA NO. 2024/KOL./2009 FOR ASSESSMENT YEAR 2005-06 ON THE GROUND THAT THE ASSESSEE WAS TR AVERSING THROUGH HEALTH COMPLICATIONS, AND ON THAT PARTICULAR DAY, I.E. THE DAY ON WHICH THE H EARING WAS SCHEDULED, BLOOD PRESSURE AND BLOOD SUGAR WAS ABNORMALLY HIGH AND, THEREFORE, THE ASSESSEE WAS NOT IN A POSITION TO ATTEND THE HEARING. NON-APPEARANCE ON THE DATE OF HEARING WAS NOT INTENTIONAL. HE FURTHER GIVES A PERSONAL UNDERTAKING TO ENSURE THAT NO ADJOURNMENT WILL BE SOUGHT AND THAT THE ASSESSEE WILL FULLY COMPLY IN EXPEDITIOUS HEARING OF THIS APPEAL. 2. ON THE OTHER HAND, LD. DEPARTMENTAL REPRESENTATI VE SUBMITS THAT HE HAS NO OBJECTION TO THE ORDER BEING RE-CALLED AND THE IMPUGNED ORDER WA S PASSED EX-PARTE FOR NON-APPEARANCE OF ASSESSEE. M.A. NO. 36/KOL./2012 (ARISING OUT OF ITA NO. 2024/KOL./2009) 2 3. WE HAVE CONSIDERED THE SUBMISSIONS OF BOTH THE P ARTIES AND PERUSED THE RECORDS OF THE CASE. WE FIND THAT THE IMPUGNED ORDER, WHICH IS SOU GHT TO BE RECALLED, WAS PASSED EX-PARTE AND IT SUMMARILY DISMISSES THE ASSESSEES APPEAL FOR WA NT OF NON-APPEARANCE BY THE ASSESSEE OR AUTHORIZED REPRESENTATIVE. HAVING PERUSED THE MATER IAL ON RECORD, THE AFFIDAVIT HAVING CONSIDERED THE RIVAL SUBMISSIONS, WE ARE OF THE CON SIDERED VIEW THAT IT IS A FIT CASE FOR RECALLING THE EX-PARTE ORDER. ACCORDINGLY, WE HEREBY RECALL T HE IMPUGNED EX-PARTE ORDER DATED 20.06.2011 PASSED BY THE TRIBUNAL AND DIRECT THE RE GISTRY TO FIX THE APPEAL FOR HEARING ON 9 TH JANUARY, 2013. BOTH PARTIES ARE INFORMED IN THE OPE N COURT AND HENCE, IT WAS MADE CLEAR THAT NO FURTHER NOTICE WILL BE SENT FIXING THE DATE OF H EARING OF APPEAL. 4. IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 07/ 09 /2012. SD/- SD/- [ GEORGE MATHAN] [PRAMOD KUMAR] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 07/ 09/ 2012 COPY OF THE ORDER FORWARDED TO: 1. UPKAR DISTRIBUTORS PVT. LTD., 137, VIP ROAD, PODDAR VIHAR COMPLEX, BLOCK-1, KOLKA TA-52 2 INCOME TAX OFFICER, WARD-8(3), KOLKATA 3. COMMISSIONER OF INCOME-TAX (APPEALS)- ,KOLKATA 4. CIT- , KOLKATA 5. DR, KOLKATA BENCHES, KOLKATA (TRUE COPY) BY ORDER ASSISTANT REGISTRAR, I.T.A.T., KOLKATA LAHA, SR. P.S.