M/s Prakash Engineering Works, Howrah V. ITO, WD-47(2), Kolkata, Kolkata

MA 36/KOL/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3250 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-07-2015
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: misc
• Appeal Filed On: 08-05-2015
• Court: TRIBUNAL
• Keywords: Reasonable cause
• Section: 37; 6

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL , C BENCH, KOLKATA [BEFORE HON BLE SHRI MAHAVIR SINGH, JM & HON BLE SHRI B. P.JAIN , AM ] MISCELLANEOUS APPLICATION NO S . 3 6 & 37 /KOL/2015 [ARISING OUT OF ITA NO S . 157 & 167 /KOL/2 0 08 A.YS 1993 - 94 & 1994 - 95 ] M/S. PRAKASH ENGINEERING WORKS . VS. I.T.O WARD 47(2) , KOLKATA PAN: AA HFP2018A ( APPLICANT) ( RESPONDENT ) FOR THE APPLICANT: SHRI V.N PUROHIT, FCA , LD.AR FOR THE RESPOND ENT : SHRI DEBASIS ROY, LD.SR.DR DATE OF HEARING: 03 - 07 - 2015 DATE OF PRONOUNCEMENT: 03 - 07 - 2015 ORDER SHRI MAHAVIR SINGH , JM BY T HESE MISC. APPLICATION S FILED U/S. 254(2) OF THE ACT THE ASSESSEE WANTS TO RECALL THE EX - PAR TE ORDER DATED 09 - 04 - 2015 OF THE TRIBUNAL IN ITA NO S. 157 & 167/2008 FOR THE ASSESSMENT YEAR S 1993 - 94 AND 1994 - 95. 2 . AT THE TIME OF HEARING BEFORE US T HE LEARNED COUNSEL FOR THE ASSESSEE HAS SUBMITTED BEFORE US AS UNDER : - 1. THAT ABOVE APPEAL WAS LAST FIXED FOR HEARING ON 09 - 04 - 2015 BEFORE HON BLE MEMBER OF C BENCH AND ORDER WAS RECEIVED ON 22 - 04 - 2015. 2. THAT ON HEARING DATE VIZ. 09 - 04 - 2015, UNDERSIGNED A/R OF THE APPELLANT WENT TO ITAT TO APPEAR BEFORE BENCH AND CAME TO KNOW THAT DEPARTMENT HA S APPLIED FOR ADJOURNMENT. 3. THAT STILL I WAITED FOR ABOUT ONE HOUR. BUT AS I WAS TO GO THROUGH, SIGN AND DELIVER POSITIVELY THE STATUTORY AUDIT REPORT AND ACCOUNT M/S. UNITED INDIA INSURANCE CO. LTD, DIVISION - IV, KOLKATA FOR WHICH THEIR SENIOR EXECUTIV ES WERE WAITING FOR ME IN MY OFFICE. BEFORE LEAVING ITAT , I INSTRUCTED APPELLANT S REPRESENTATIVE WHO WAS WITH ME TO STAND UP WHEN APPELLANT S NAME IS CALLED AND EXPLAINED THE POSITION. 2.1 IT SHOWS THAT THE ASSESSEE HAD NO INTENTION OF NON APPEARANC E ON THE SAID DATE OF HEARING. IT WAS THE FURTHER SUBMISSION THAT THE TRIBUNAL BY FOLLOWING THE DECISIONS IN THE CASES OF CIT VS. B.N BHATTACHARGEE & ANS REPORTED IN 118 ITR 461 (SC) , ESTATE OF LATE TUK O JIRAO HOLKAR VS. CWT REPORTED IN 223 ITR 480(MP ) AND CIT VS. MULTIPLAN (I) LTD REPORTED IN 38 ITD 320(DEL) HAS DISMISSED THE APPEAL OF THE ASSESSEE BEING NON - APPEARANCE ON THE SAID DATE OF HEARING. IT WAS THE SUBMISSION BY HIM THAT THERE WAS SUFFICIENT REASONABLE CAUSE OF THE ASSESSEE MISC. APPLICATION NO S. 36 & 37 /KOL/2015 M/S. PRAKASH ENGINEERING WORKS C - JM 2 IN NOT APPEARIN G ON THE DATE OF HEARING. FINALLY, HE PRAYED BEFORE US THAT THE SAID ORDER BE RECALLED BY ALLOWING TH ESE MISC. APPLICATION S FILED BY THE ASSESSEE. 3. IN REPLY, THE LEARNED DR HAS OPPOSED THE MISC. APPLICATION S FILED BY THE ASSESSEE . 4 . AFTER HEARING THE R IVAL SUBMISSIONS AND GOING THROUGH THE FACTS AND CIRCUMSTANCES OF THE CASE, W E FIND THAT THE TRIBUNAL BY FOLLOWING THE DECISIONS IN THE CASES OF CIT VS. B.N BHATTACHARGEE & ANS REPORTED IN 118 ITR 461 (SC), ESTATE OF LATE TUK O JIRAO HOLKAR VS. CWT REPO RTED IN 223 ITR 480(MP) AND CIT VS. MULTIPLAN (I) LTD REPORTED IN 38 ITD 320(DEL) IN THE CASE S REFERRED SUPRA(AS ABOVE) HAS PASSED AN EX - PARTE ORDER BEING NON - APPEARANCE ON THE SAID DATE OF HEARING. WE FURTHER FIND THAT THERE WAS REASONABLE CAUSE OF THE ASSESSEE IN NOT APPEARING ON THE DATE OF HEARING. WE, IN THE INTEREST OF JUSTICE AND FAIR PLAY, RECALL THE SAID ORDER DATED 09/04 /2015 OF THE TRIBUNAL. REGISTRY IS DIRECTED TO FIX THE CASE ON NORMAL DATE OF HEARING BY ISSUING THE NOTICES TO THE RESPEC TIVE PARTIES. 5 . IN THE RESULT, THE MISC. APPLICATION S FILED BY THE ASSESSEEE STAND ALLOWED ORDER IS PRONOUNCED IN THE OPEN COURT ON 03 - 07 - 2015 SD/ - 10/08/2015 SD/ - ( B. P.JAIN ) ( MAHAVIR SINGH ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 03 - 07 - 2015 **PRADIP (SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 . A PPELLANT M/S. PRAKASH ENGINEERING WORKS 65 G.T ROAD(N), SALKIA, HOWRAH - 711106. 2 RESPONDENT ITO W 47(2) , KOL 3 . THE CIT(A) CONCERNED 4. 5. THE CIT CONCERNED THE D . R 6. GUARD FILE TRUE COPY, BY ORDER, ASSTT. REGISTRAR .