Shri Harvinder Singh, Kolkata V. ITO, Ward - 33(2), Kolkata, Kolkata

MA 45/KOL/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6772 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-06-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2008-2009
• Appeal Filed On: 16-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SALLONG YADEN A DDL CIT LD
• Assessee Lawyers: ARVIND AGARWAL LD

Judgement Text

INCOME TAX APPELLATE TRIBUNAL D BENCH : KOLKATA BEFORE SHRI J. SUDHAKAR REDDY, AM & SHRI S.S. VISWANETHRA RAVI, JM M.A. NOS. 45 & 46/KOL/2018 [IN I.T A NOS. 1866 & 1867/KOL/2016 A.YS : 2008-09 & 2009-10] HARVINDER SINGH VS. I.T.O., WARD 33( 3), KOLKATA PAN: AMSPS 1060J [ APPLICANT ] [ RESPONDENT ] APPLICANT BY : SHRI ARVIND AGARWAL, ADV OCATE, LD.AR RESPONDENT BY : SHRI SALLONG YADEN, ADD L. CIT, LD.DR DATE OF HEARING : 18-05-2018 DATE OF PRONOUNCEMENT : 15/ 6- 2018 ORDER SHRI S.S.VISWANETHRA RAVI, JM BY THESE TWO MISCELLANEOUS APPLICATIONS THE APPLICA NT INTENDS TO RECALL THE ORDER DT. 08-02-2018, WHICH WAS PASSED E X-PARTE FOR NON APPEARANCE OF ASSESSEE. 2. BEFORE US THE LD. AR SUBMITS THAT CONSEQUENT U PON NON APPEARANCE ON BEHALF OF ASSESSEE, THE TRIBUNAL FOLL OWING THE VARIOUS CASE LAWS FOR NONCOMPLIANCE OF THE NOTICE(S) OF THE TRIB UNAL BY THE ASSESSEE, PASSED EX PARTE ORDER. THE LD.AR OF THE ASSESSEE AL SO SUBMITS THAT THE ASSESSEE HAD BEEN SUFFERING FROM VIRAL FEVER FROM 26/12/2017 TO 01/02/2018. IN SUPPORT OF THE SAME, COPIES OF MEDIC AL PRESCRIPTION AND CERTIFICATES ARE ENCLOSED. THE LD.AR FURTHER SUBMIT S THAT THE TRIBUNAL GROSSLY ERRED IN DISMISSING THE APPEAL OF ASSESSEE FOR NON-APPEARANCE WITHOUT DELIVERING/PASSING ANY SPEAKING ORDER. IN S UPPORT OF THIS VIEW, THE ASSESSEE HAS RELIED ON THE FOLLOWINGS:- A. BHARAT PETROLEUM CORPORATION VS. JCIT, W.P 1740 DT. 23-120-2013, WHEREIN IT WAS HELD THAT THE TRIBUNAL HAS NO POWER TO DISMISS APPEAL FOR NON-APPEARANCE OF APPELLANT. B. CIT VS. PALWAL CO-OP. SUGAR MILLS LTD REPORTED I N (2006) 284 ITR 153, WHEREIN IT WAS HELD THAT EVERY JUDICIAL/QUASI JUDICIAL BOD Y/AUTHORITY MUST PASS A REASONED ORDER. M.A. NOS. 45 & 46/KOL/2018 2 3. IN VIEW OF ABOVE,HE ARGUED BEFORE US THAT THE RE WAS NO WILLFUL INTENTION ON BEHALF OF ASSESSEE NOR OF THE AR IN NOT PROSECUTING THE CASE BEFORE THIS TRIBUNAL AND IT IS BEYOND THE CONTROL OF ASSESSEE AND PRAYED TO ALLOW THE MISC. APPLICATIONS FILED BY THE ASSESSEE BY RECAL LING THE IMPUGNED ORDER DT. 08-02-2018 4. ON THE OTHER HAND, THE LD. DR RELIED ON THE ORD ER OF TRIBUNAL. 5. HEARD RIVAL SUBMISSIONS AND PERUSED THE RECORD. WE FIND THAT THE REASONS STATED IN THE MISC. APPLICATION REGARDING N ON APPEARANCE ON BEHALF OF ASSESSEE ON THE DATE OF HEARING I.E 08-0 2-2018 ARE BONAFIDE AND WHICH PREVENTED THE ASSESSEE TO APPEAR BEFORE T HE TRIBUNAL AND IT IS BEYOND THE CONTROL OF ASSESSEE. THEREFORE, TAKING I NTO CONSIDERATION THE SUBMISSIONS OF THE LD.AR, FACTS OF THE CASE AND IN THE INTEREST OF JUSTICE, WE DEEM IT FIT AND PROPER TO RECALL THE EX PARTE O RDER DT. 08-02-2018 BY ALLOWING THESE MISC. APPLICATIONS FILED BY THE ASSE SSEE. THE REGISTRY IS DIRECTED TO FIX THE CASES OF ASSESSEE FOR HEARING A FRESH ON REGULAR COURSE OF BENCH BY ISSUING NOTICES TO THE RESPECTIVE PARTI ES. 6. IN THE RESULT, THE MISC. APPLICATIONS FILED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON -06-2018 J. SUDHAKAR REDDY S.S.VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATED -06-2018 M.A. NOS. 45 & 46/KOL/2018 3 COPY OF THE ORDER FORWARDED TO: 1 . APPLICANT/ASSESSEE: SHRI HARVINDER SINGH, 4A HOGG STREET, KOLKATA-700 087. 2 RESPONDENT/DEPARTMENT : THE ITO, WARD 33(3), KOLKAT A 3 . CIT, 4 . CIT(A), 5 . DR, KOLKATA BENCHES, KOLKATA **PP/SPS TRUE COPY BY ORDER, SR.PS, H.O.O ITAT,KOL