M/s. Mukherjee & Chatterjee Enterprises, Durgapur V. ITO, Ward 1(4), Burdwan, Durgapur

MA 37/KOL/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5599 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-05-2017
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 07-03-2017
• Court: TRIBUNAL
• Assessee Lawyers: V N PUROHIT

Judgement Text

M.A. NO. 37/KOL/2017 (IN I.T.A. NO 476/KOL./2015) ASSESSMENT YEAR: 2010-2011 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA C BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER M.A. NO. 37/KOL/2017 (ARISING OUT OF I.T.A. NO. 476/KOL/ 2015) ASSESSMENT YEAR: 2010-2011 M/S. MUKHERJEE & CHATTERJEE ENTERPRISES,........... .................APPLICANT G.T. ROAD, P.O. RAJBANDH, DURGAPUR-713 212 [PAN: AALFM 6001 G] -VS.- INCOME TAX OFFICER,................................ ................................RESPONDENT WARD-1(4), BURDWAN, AAYAKAR BHAWAN, AAYAKAR BITHI, CITY CEBTRE, DURGAPUR-713 216, DIST. BURDWAN (W.B.) APPEARANCES BY: SHRI V.N. PUROHIT, FCA, FOR THE ASSESSEE SHRI SALLONG YADEN, ADDL. CIT, D.R., FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : MAY 05, 2017 DATE OF PRONOUNCING THE ORDER : MAY 05, 2017 O R D E R PER SHRI P.M. JAGTAP, A.M. :- BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DATED DECEMBER 20, 2016 P ASSED EX-PARTE DISMISSING THE APPEAL OF THE ASSESSEE BEING I.T.A. NO. 476/KOL/2015 FOR NON-PROSECUTION ON THE FOLLOWING GROUNDS:- (1) THAT ALL OUR INCOME TAX MATTER WERE BEING LOOK ED AFTER BY LATE UTPAL ROY, ADVOCATE WHO EXPIRED IN SEPTEMBER, 2016. (2) THAT AS IN PAST THE FINN USED TO SEND ALL NOTIC ES RECEIVED FROM ITO, CIT(A) AND OR OTHER I. TAX AUTHO RITIES TO LATE UTPAL ROY. M.A. NO. 37/KOL/2017 (IN I.T.A. NO 476/KOL./2015) ASSESSMENT YEAR: 2010-2011 PAGE 2 OF 3 (3) THAT LATE UTPAL ROY HAD BEEN REFERRING ALL OUR I.T.A.T. APPEALS TO SRI V. N. PUROHIT, F.CA, A SENIOR TAX CO NSULTANT AT KOLKATA TO WHOM ITA NO.: 1273/KOL/2011 OF ASST. YEAR 2008-09 FILED BY DEPT. WAS ALSO REFERRED AND FOR TH E APPEAL UNDER REFERENCE EVEN A SPECIAL POWER OF ATTO RNEY IN FAVOUR OF SRI V. N. PUROHIT & OTHER WAS GET SIGN ED BY US IN JUNE, 2016. (4) THAT WE HAD GENUINE BELIEF THAT NOTICE RECEIVED IN AUGUST, 2016 FIXING HEARING ON 15-09-16 WAS ALSO SE NT BY LATE UTPAL ROY TO SRI PUROHIT. (5) THAT IT IS ONLY AFTER RECEIPT OF EX-PARTE ORDER IN ITA NO.: 476/KOL/2015 THAT WE COULD KNOW FROM SRI PUROH IT THAT NO DATE OF HEARING WAS EVER INFORMED TO HIM TH OUGH HE HAD APPEARED IN ITAT ON 18.07.16, 15-09-16, 071 1.16 AND 20-12-16 IN RELATION TO OTHER APPEALS OF HIS CL IENTS AND ON 18-07-16 AND 20-12-16 HE ALSO APPEARED BEFOR E HON'BLE MEMBERS OF 'SMC' BENCH AS WAS INFORMED BY S RI PUROHIT. 2. KEEPING IN VIEW THE SUBMISSIONS MADE BY THE ASSE SSEE AS ABOVE, WE ARE SATISFIED THAT THERE WAS A SUFFICIENT CAUSE FOR THE NON-APPEARANCE OF THE ASSESSEE BEFORE THE TRIBUNAL ON 20.12.2016, WHE N ITS APPEAL WAS CALLED FOR HEARING. WE, THEREFORE, RECALL THE EX-PA RTE ORDER DATED DECEMBER 20, 2016 PASSED BY THE TRIBUNAL, KEEPING I N VIEW THE PROVISO TO RULE 24 OF THE APPELLATE TRIBUNAL RULES, 1963 AND R ESTORE THE APPEAL OF THE ASSESSEE AT ITS ORIGINAL NUMBER. THE REGISTRY I S DIRECTED TO FIX THE SAME FOR HEARING AFRESH BEFORE THE REGULAR BENCH ON 29 TH MAY, 2017 AS ANNOUNCED IN THE OPEN COURT AND TAKEN NOTE OF BY TH E LD. REPRESENTATIVES OF BOTH THE SIDES. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON MAY 05, 2017. SD/- SD/- (S.S. VISWANETHRA RAVI) (P.M. JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER KOLKATA, THE 5 TH DAY OF MAY, 2017 M.A. NO. 37/KOL/2017 (IN I.T.A. NO 476/KOL./2015) ASSESSMENT YEAR: 2010-2011 PAGE 3 OF 3 COPIES TO : (1) M/S. MUKHERJEE & CHATTERJEE ENTERPRISES, G.T. ROAD, P.O. RAJBANDH, DURGAPUR-713 212 (2) INCOME TAX OFFICER, WARD-1(4), BURDWAN, AAYAKAR BHAWAN, AAYAKAR BITHI, CITY CENTRE, DURGAPUR-713 216, DIST. BURDWAN (W.B.) (3) COMMISSIONER OF INCOME TAX (APPEALS), DURGAPU R, (4) COMMISSIONER OF INCOME TAX- , (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.