M/s. Hirak Vyapaar Private Limited , Kolkata V. ITO, Ward - 6(1) , Kolkata

MA 45/KOL/2022

AI Insights

The case involves M/s. Hirak Vyapaar Pvt. Ltd., which filed a miscellaneous application under section 254(2) of the Income Tax Act, challenging an ex-parte order passed by the Income Tax Appellate Tribunal. The application was necessitated by the non-consideration of an adjournment request due to the absence of the assessee's authorized representative on the scheduled hearing date. The Tribunal acknowledged the procedural oversight and the valid reasons for the non-appearance, leading to the decision to recall the ex-parte order and restore the appeal for a substantive hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 301078 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-02-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 02-02-2023
• Assessment Year: 2008-2009
• Appeal Filed On: 03-11-2022
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RANU BISWAS
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘A’ BENCH, KOLKATA BEFORE DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER AND SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER MA No.45/KOL/2022 (Arising out of ITA No. 26/KOL/2019) Assessment Year: 2008-09 M/s. Hirak Vyapaar Pvt. Ltd., C/o. Taraknath Jaiswal, Advocate, Siddha Weston, Unit No. 115, 1 st Floor, 9, Weston Street, Kolkata – 700012. PAN: AABCH 9133 M Vs. ITO, Ward-6(1), Kolkata (Appellant) (Respondent) Present for: Assessee by : Shri S. Jhajharia, AR Revenue by : Smt. Ranu Biswas, Addl. CIT, DR Date of Hearing : 03.02.2023 Date of Pronouncement : 03.02.2023 O R D E R PER SONJOY SARMA, JM: This miscellaneous application u/s 254(2) of the Act at the instance of assessee is directed against the order of this Tribunal vide ITA No. 26/Kol/2019. 2. The ld. counsel for the assessee referring to the contents of the miscellaneous application stated that on the date of hearing on 21.09.2022, the authorized representative was out of station and an adjournment application was filed by e-mail on 21.09.2022 along with attaching a letter of adjournment. However, the same was not considered at the time of hearing and the impugned order was framed ex-parte. Prayer was made to recall the order and a reference made to detailed paper book containing 340 pages filed MA No.45/Kol/2022 M/s. Hirak Vyapaar Pvt. Ltd. A.Y. 2008-09 2 on 30.01.2023 in support of the claim that assessee is interested in pursuing its appeal. On the other hand, ld. departmental representative objected to the request made for recalling the order and providing the assessee an opportunity to plead its case on merit. 3. We have heard the rival contention and perused the material placed before us. The impugned order was framed on 10.10.2022. Date of concluding the hearing is 21.09.2022. At the time of hearing, none appeared on behalf of the assessee and this Tribunal after considering the material placed on record and disposed of the appeal on merit. Before us, the ld. counsel for the assessee has placed a copy of e-mail dated 21.09.2022 given to [e-mail] and the sender is authorized representative of the assessee namely R.K. Agarwal. It is pleaded that the assessee moved an adjournment application seeking time and new address provided for further communication. However, the said e-mail was not placed on file and without considering the same, the impugned order was framed. 4. We notice that Rule 24 of the ITAT Rules deals with the hearing of appeal ex-parte for default by the appellant. Proviso to Rule 24 states that where the appeal has been disposed of as provided under Rule 24 and the appellant appears afterwards and satisfies the Tribunal that there was sufficient cause for his non- appearance, when the appeal was called on for hearing, the Tribunal shall make an order setting aside the ex-parte order and restoring the appeal MA No.45/Kol/2022 M/s. Hirak Vyapaar Pvt. Ltd. A.Y. 2008-09 3 5. We observe that the case of the assessee falls under the Proviso to Rule 24 of ITAT Rules and we are satisfied that there was sufficient reason for the non-appearance of the assessee on the date of hearing. We accordingly recall our order dated 10.10.2022 and restore the appeal to its original number and proceed to hear the appeal on merit. 6. In the result, miscellaneous application filed by the assessee is allowed as per terms indicated hereinabove. Order pronounced in the open court on 03.02.2023. Sd/- Sd/- (MANISH BORAD) (SONJOY SARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER Kolkata, Dated: 03.02.2023. Biswajit, Sr. P.S. Copy to: 1. The Appellant: M/s. Hirak Vyapaar Pvt. Ltd. 2. The Respondent: ITO, Ward-6(1), Kolkata. 3. The CIT, 4. The CIT (A) 5. The DR Concerned Bench //True Copy// [ By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata