M/s Krishna Trading, Paschim Medinipur V. ITO, WD-2, MIDNAPORE, Paschim Medinipur

MA 45/KOL/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3676 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-11-2015
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: 2003-2004
• Appeal Filed On: 10-06-2015
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KOL KATA [BEFORE SHRI P. M. JAGTAP, AM & SHRI MAHAVIR SINGH , JM] M.A. NO. 45/KOL/2015 IN I.T.A NO.2019/KOL/2007 ASSESSMENT YEAR: 2003-04 M/S. KRISHNA TRADING VS. INCOME-TAX OFFICER, WD-2 , MIDNAPORE (PAN:AABHG5869D) ( APPLICANT ) ( RESPONDENT ) DATE OF HEARING: 20.11.2015 DATE OF PRONOUNCEMENT: 20.11.2015 FOR THE APPLICANT: SHRI MANAS ROY, ADVOCATE FOR THE RESPONDENT: SHRI NILOY BARAN SOM, JCIT / ORDER PER MAHAVIR SINGH, JM: BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE HAS REQUESTED FOR RECALLING OF EX PARTE ORDER PASSED IN ITA NO.2019/KOL/2007 FOR A Y 2003-04 DECIDED VIDE ORDER DATED 09.04.2015. 2. AT THE TIME OF HEARING, LD. COUNSEL FOR THE ASSE SSEE BEFORE US STATED THAT DUE TO HEAVY ROAD CONGESTION HE STUCK IN THE TRAFFIC AN D COULD NOT REACH BEFORE ITAT. BUT HONBLE BENCH HEARD LD. DR AND PASSED EX PARTE ORDER ON MERITS. HE, THEREFORE, STATED THAT AT LEAST HE SHOULD BE HEARD IN TERM OF RULE 25 OF ITAT RULES, 1963, WHICH READS AS UNDER: 25. WHERE, ON THE DAY FIXED FOR HEARING OR ANY OT HER DAY TO WHICH THE HEARING MAY BE ADJOURNED, THE APPELLANT APPEARS AND THE RESPOND ENT DOES NOT APPEAR IN PERSON OR THROUGH AN AUTHORIZED REPRESENTATIVE WHEN THE AP PEAL IS CALLED ON FOR HEARING, THE TRIBUNAL MAY DISPOSE OF THE APPEAL ON MERITS AF TER HEARING THE APPELLANT. PROVIDED THAT WHERE AN APPEAL HAS BEEN DISPOSED OF AS PROVIDED ABOVE AND THE (RESPONDENT) APPEARS AFTERWARDS AND SATISFIES THE T RIBUNAL THAT THERE WAS SUFFICIENT CAUSE FOR HIS NON-APPEARANCE WHEN THE APPEAL WAS CA LLED ON FOR HEARING, THE TRIBUNAL SHALL MAKE AN ORDER SETTING ASIDE THE EX P ARTE ORDER AND RESTORE THE APPEAL. 4. WE HAVE HEARD RIVAL SUBMISSIONS. WE FIND THAT T HE EXPLANATION SUBMITTED BY ASSESSEES COUNSEL FOR HIS NON-APPEARANCE WHEN THE APPEAL WAS CALLED ON FOR HEARING IS PLAUSIBLE AND REASONABLE. HENCE, WE RECALL OUR ORDER DATED 09.04.2015 AND DIRECT 2 MA NO. 45/K/2015 IN ITA NO.2019/K/2007 M/S. KRISHNA TRADING , AY 2003-04 THE REGISTRY TO FIX THE APPEAL FOR HEARING ON 18.01 .2016. NO FURTHER NOTICE IS REQUIRED TO BE SENT TO EITHER OF THE PARTIES AS THE DATE IS PRONOUNCED IN THE OPEN COURT 5. IN THE RESULT, THE MISC. APPLICATION OF ASSESSEE IS ALLOWED. 6. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- (P. M. JAGTAP) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 20 TH NOVEMBER, 2015 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 . APPELICANT M/S. KRISHNA TRADING, P.O. BALICHAK, D IST. PASCHIM MEDINIPUR-721124 2 RESPONDENT ITO, WARD-2, MIDNAPORE. 3 . THE CIT(A), KOLKATA 4. 5. CIT KOLKATA DR, KOLKATA BENCHES, KOLKATA TRUE COPY, BY ORDER, ASSTT. REGISTRAR .