Eden Realty Venture Pvt. Ltd., Kolkata V. DCIT, CIR-5, KOLKATA, Kolkata

MA 42/KOL/2015

• Counselvise Citation: [2016] 123 COUNSELVISE.COM (IT) 5450 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 2 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-08-2016
• Appeal Filed By: Assessee
• Bench Allotted: B
• Next Hearing Date: 29-07-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 29-05-2015
• Court: TRIBUNAL
• Department Lawyers: MD GHYAS UDDIN JCIT LD
• Assessee Lawyers: RAJESH PRASAD C A LD
• Keywords: Reasonable cause

Judgement Text

INCOME TAX APPELLATE TRIBUNAL B BENCH : KO LKATA BEFORE HONBLE SHRI P.M. JAGTAP, AM & HONBLE SHRI S.S.VISWANETHRA RAVI, JM M.A . NO. 42/KOL/2015 [IN I.T A NO. 1861/KOL/2012 A.Y 2008-09] EDEN REALTY VENTURES VS. DCIT, CIRCLE-5, KOLKATA PRIVATE LTD PAN: AAACL 9697H [ APPLICANT ] [ RESPONDENT ] APPLICANT BY : SHRI RAJESH PRASAD, C A, LD.AR RESPONDENT BY : MD. GHYAS UDDIN, JCIT , LD. SR.DR DATE OF HEARING : 05-08-2016 DATE OF PRONOUNCEMENT: 05-08-2016 ORDER SHRI S.S.VISWANETHRA RAVI, JM THIS MISCELLANEOUS PETITION IS FILED BY THE ASSESS EE AGAINST THE IMPUGNED ORDER OF THE TRIBUNAL IN ITA NO. 1861/KOL/ 2012 DATED 07-05- 2015 FOR THE ASSESSMENT YEAR. 2008-09. 2. BY THIS MISC. APPLICATION U/S. 254(2) OF THE ACT THE ASSESSEE WANTS TO RECALL THE SAID EX-PARTE ORDER OF THE TRIBUNAL. 3. SHRI RAJESH PRASAD, CA, LEARNED .AR REPRESENTED ON BEHALF OF THE ASSESSEE AND MD. GHYAS UDDIN, LEARNED JCIT/SR.DR REPRESENTED ON BEHALF OF THE REVENUE. 4. AT THE TIME OF HEARING, IT WAS SUBMITTED BY THE LEARNED AR FOR THE ASSESSEE THAT THE TRIBUNAL HAS PASSED AN EXPARTE O RDER ON 07-05-2015 BEING THE ASSESSEE/LD.AR OF THE ASSESSEE WAS NOT PRESENT ON THE SAID DATE OF HEARING I.E ON 07-05-2015. IT WAS ALSO SUBMITTED BY HIM TH AT NON-APPEARANCE ON THE HEARING DATE 07/05/2015 WAS DUE TO OVER SIGHT. THE REFORE, HE COULD NOT M.A NO.42/KOL/15-B-JM 2 APPEAR ON 07-05-2015 AT THE TIME WHEN THE MATTER WA S CALLED FOR HEARING. THERE WAS SUFFICIENT REASON IN NOT APPEARING BEFORE THE TRIBUNAL ON THE SAID DATE OF HEARING. HOWEVER, THE LD.AR FOR THE ASSESSE E PRAYED BEFORE US ONE MORE OPPORTUNITY PLEASE BE GIVEN TO REPRESENT THE A SSESSEES CASE BY ALLOWING THIS MISC. APPLICATION. 5. IN REPLY, THE LEARNED JCIT/SR.DR HAS OPPOSED THE MISC. APPLICATION FILED BY THE ASSESSEE. HE ALSO CONTRADICTED THE ABOVE STA TEMENT OF THE LD.AR. 6. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. WE F IND THAT THE NOTICE FOR HEARING WAS SENT BY REGISTERED POST TO THE ASSESSE E VIDE RPAD ON 06-04-2015 I.E MUCH PRIOR TO THE DATE OF HARING. HOWEVER, NO B ODY WAS PRESENT ON THE SAID DATE OF HEARING. THUS, THE TRIBUNAL BY FOLLOWING TH E DECISIONS IN THE CASES OF CIT VS. MULTIPLAN (I) LTD REPORTED IN 38 ITD 320(DE L) AND HONBLE MP HIGH COURT IN THE CASE OF ESTATE OF LATE TUKJIRAO HOLKAR S HAS PASSED AN EX-PARTE ORDER BEING NON-APPEARANCE OF THE ASSESSEE ON THE S AID DATE OF HEARING. WE FURTHER FIND THAT THERE WAS REASONABLE CAUSE OF THE ASSESSEE IN NOT APPEARING ON THE DATE OF HEARING. HENCE, HE COULD NOT APPEA R ON THE SAID DATE OF HEARING ON 07-05-2015. HOWEVER, WE, IN THE INTEREST OF JUST ICE AND FAIR PLAY, RECALL THE SAID ORDER OF THE TRIBUNAL. REGISTRY IS DIRECTED TO FIX THE CASE ON 29-09-2016. BOTH THE PARTIES ARE INFORMED IN THE OPEN COURT. NO NOTICE REQUIRES TO BE ISSUED. 7. IN THE RESULT, THE MISC. APPLICATION FILED BY THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 05-08-2016 SD/- SD/- P.M. JAGTAP S.S.VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 05-08-2016 M.A NO.42/KOL/15-B-JM 3 COPY OF THE ORDER FORWARDED TO: 1 . APPLICANT : M/S. EDEN REALTY VENTURE PVT. LTD 7 JAWAHAR LAL NEHRU ROAD, METROPOLITON BUILDING, 1 ST FLOOR, KOLKATA-700013. 2 RESPONDENT : DCIT, CIR-5, KOLKATA. 3 . CIT, 4 . CIT(A), 5 . DR, KOLKATA BENCHES, KOLKATA **PP/SPS TRUE COPY] BY ORDER, ASSTT REGISTRAR.