M/s Apollo Properties Pvt. Ltd., Kolkata V. ITO, WD-8(1), KOLKATA, Kolkata

MA 39/KOL/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3255 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-07-2015
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: 2006-2007
• Appeal Filed On: 21-05-2015
• Court: TRIBUNAL
• Keywords: Reasonable cause

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. 39 /KOL/2015 [ARISING OUT OF ITA NO. 35 /KOL/2 010 A.Y 2006 - 07 ] M/S. APOLLO PROPER TIES (P) LTD. VS. I.T.O WARD 8(1), KOLKATA PAN: AACCA5425A ( APPLICANT) ( RESPONDENT ) FOR THE APPLICANT: SHRI MIHIR KUMAR BANDYOPADHYAY, LD.AR FOR THE RESPONDENT : SHRI DEBASIS ROY, LD.SR.DR DATE OF HEARING: 03 - 07 - 2015 DATE OF PRONOUNCEMENT: 03 - 07 - 2015 ORDER SHRI MAHAVIR SINGH , JM BY TH IS MISC. APPLICATION FILED U/S. 254(2) OF THE ACT THE ASSESSEE WANTS TO RECALL THE EX - PARTE ORDER DATED 2 0 - 04 - 2015 OF THE TRIBUNAL IN ITA NO. 35 /KOL/201 0 FOR THE ASSESSMENT YEAR 200 6 - 07 . 2 . AT THE TIME OF HEARING BEFORE US T HE LEARNED COUNSEL FOR THE ASSESSEE HAS SUBMITTED AS UNDER BY WAY OF AN AFFIDAVIT FILED BEFORE US : - I, SHRI NARI KALWANI (SON OF LATE HUND ALDAS KALWANI) DIRECTOR AND PRINCIPAL OFFICER OF M/S APOLLO PROPERTIES IN THE NAME OF GOD ALMIGHTY SOLEMNLY AFFIRM THAT NEITHER MYSELF NOR ANY MEMBER OF THE STAFF OR SHAREHOLDER OF M/S APOLLO PROPERTIES HAVING ITS REGISTERED OFFICE AT ASIAN HOUSE, E M BY P ASS, KASBA, KOLKATA - 700107 HAS RECEIVED ANY COMMUNICATION OR NOTICE OF HEARING FROM THE HON BLE INCOME TAX APPELLATE TRIBUNAL, KOLKATA DURING THE PERIOD FROM 1 ST MARCH 2015 TILL DATE. IN VIEW OF ABOVE, IN TERMS OF PARA 3 OF THE ORDER OF THE HON BLE ITAT IN ITA NO. 35/KOL/2010 PRONOUNCED ON 20 - 04 - 2015, I HUMBLY PRAY BEFORE THE HON BLE ITAT TO RECALL THE ABOVE EX - PARTE ORDER AND TO KINDLY FIX A FRESH DATE OF HEARING. I ALSO AFFIRM IN THIS CONNECTION THAT IN ALL THE EARLIER DATES OF HEARING THE AUTHORISED REPRE SENTATIVE OF THE APPELLANT COMPANY HAS APPEARED BEFORE THE HON BLE ITAT . 2.1 THE LD. COUNSEL FOR THE ASSESSEE HAS ALSO SUBMITTED BEFORE US THAT THE LD.AR OR THE ASSESSEE COULD NOT APPEAR ON 20 - 04 - 2015 (DATE OF HEARING) SINCE NO NOTICE FIXING THE CASE FOR HEARING ON 20 - 04 - 2015 WAS RECEIVED BY THE ASSESSEE. 2.2 IT SHOWS THAT THE ASSESSEE HAD NO INTENTION OF NON APPEARANCE ON THE SAID DATE OF HEARING. IT WAS THE FURTHER SUBMISSION THAT THE TRIBUNAL BY FOLLOWING THE DECISIONS IN THE CASES MISC. APPLICATION NO . 39 /KOL/2015 M/S. APOLLO PROPERTIES P.LTD C - JM 2 OF CIT V S. 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 S AID DATE OF HEARING. IT WAS THE SUBMISSION BY HIM THAT THERE WAS SUFFICIENT REASONABLE CAUSE OF THE ASSESSEE IN NOT APPEARING ON THE DATE OF HEARING. FINALLY, HE PRAYED BEFORE US THAT THE SAID ORDER BE RECALLED BY ALLOWING TH IS MISC. APPLICATION FILED BY THE ASSESSEE. 3. IN REPLY, THE LEARNED DR HAS OPPOSED THE MISC. APPLICATION FILED BY THE ASSESSEE . 4 . AFTER HEARING THE RIVAL 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 REPORTED 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 A N 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 2 0 /0 4 /2 015 OF THE TRIBUNAL. REGISTRY IS DIRECTED TO FIX THE CASE ON NORMAL DATE OF HEARING BY ISSUING THE NOTICES TO THE RESPECTIVE PARTIES. 5 . IN THE RESULT, THE MISC. APPLICATION FILED BY THE ASSESSEEE STAND S 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. APOLLO PROPERTIES PVT. LTD ASIAN HOUSE, EM BYPASS, KASBA, KOL - 107 2 RESPONDENT ITO W 8(1), KOL 3 . THE CIT(A) CONCERNED 4. 5. THE CIT CONCERNED THE D . R 6. GUARD FILE TRUE COPY, BY ORDER, ASSTT. REGISTRAR . MISC. APPLICATION NO . 39 /KOL/2015 M/S. APOLLO PROPERTIES P.LTD C - JM 3