Ravilochanah Mercantile Private Limited, Kolkata V. ITO, Ward 4(1), Kolkata, Kolkata

MA 46/KOL/2022

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Ravilochanah Mercantile Pvt. Ltd. filed a miscellaneous application seeking to recall an order dated 13.02.2019, which had dismissed their appeal for non-prosecution. The dismissal occurred because their representative failed to appear at the hearing. The company was unaware of the dismissal until after the representative's death and the subsequent receipt of case records. The Tribunal, referencing a Delhi High Court decision, agreed to restore the appeal, prioritizing a substantive examination of the case over procedural dismissals.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 128313 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-05-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 11-05-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 03-11-2022
• Other Referred Cases: Om Prakash Sangwan v. ITO [2018] 94 taxmann.com 394 (Delhi)
• Laws Referred To: Rule 24 of the Appellate Tribunal Rules
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीलȣय अͬधकरण, कोलकाता पीठ ‘सी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA Įी संजय गग[, ÛयाǓयक सदèय एवं Įी ͬगरȣश अĒवाल, लेखा सदèय के सम¢ Before Shri Sanjay Garg, Judicial Member and Shri Girish Agrawal, Accountant Member M.A. No.46/Kol/2022 Assessment Year: 2012-13 Ravilochanah Mercantile Pvt. Ltd............................................ Appellant 23A, N.S. Road, 1 st Floor, R. No.27A, Kolkata-1. [PAN: AAFCR6444P] vs. ITO, Ward-4(1), Kolkata........................................................ Respondent Appearances by: Shri Somnath Ghosh, Advocate, appeared on behalf of the appellant. Shri Vijay Kumar, Addl. CIT-DR, appeared on behalf of the Respondent. Date of concluding the hearing : May 19, 2023 Date of pronouncing the order : May 19, 2023 आदेश / ORDER संजय गग[, ÛयाǓयक सदèय ɮवारा / Per Sanjay Garg, Judicial Member: The present miscellaneous application has been moved by the assessee-applicant for recalling order dated 13.02.2019 of this Tribunal vide which the appeal of the assessee was dismissed for non- prosecution. 2. It has been in the application that the erstwhile director of the assessee company had engaged one Shri Mihir Bandyopadhyay to represent the assessee before this Tribunal. However, on the date of hearing on 04.02.2019, the said Mr. Bandyopadhyay for the reason not known to the assessee did not appear before the Tribunal resulting into M.A. No.46/Kol/2022 Assessment Year: 2012- Ravilochanah Mercantile Pvt. Ltd 2 the dismissal of the appeal for want of prosecution. The order of the Tribunal was never served upon the assessee. That thereafter Covid-19 pandemic started and Mr. Bandyopadhyay died on 04.02.2022. That it was only after the demise of Mr. Bandyopadhyay on 04.02.2022, the entire records relating to the instant case was received from his office and another professional was consulted and thereafter it came to knowledge that the appeal of the assessee was dismissed for want of prosecution. The assessee immediately obtained copy of the order and filed the present miscellaneous application. The ld. counsel has further submitted that even otherwise, the appeal was dismissed for non- prosecution without any discussion on merits. He, in this respect, has relied upon the decision of the Hon’ble Delhi High Court in the case of ‘Om Prakash Sangwan v. ITO’ reported in [2018] 94 taxmann.com 394 (Delhi), wherein, it has been held that where the appeal of the assessee is dismissed by the Tribunal for non-prosecution and since under Rule 24 of the Appellate Tribunal Rules the appeal was to be decided on merits, therefore, in such a case it was open to the assessee to approach Tribunal for restoration of appeal. 3. Considering the above submissions of the assessee, we are convinced that the appeal of the assessee should be restored and the same should be heard on merits in the interests of justice. In view of this, the present miscellaneous application of the assessee is allowed and the appeal is ordered to be restored to its original position. The registry is directed to fix the date of hearing of the appeal in regular course. Copy of this order be also placed in the main file. M.A. No.46/Kol/2022 Assessment Year: 2012- Ravilochanah Mercantile Pvt. Ltd 3 4. In the result, the miscellaneous application of the assessee stands allowed. Kolkata, the 19 th May, 2023. Sd/- Sd/- [ͬगरȣश अĒवाल /Girish Agrawal] [संजय गग[ /Sanjay Garg] लेखा सदèय/Accountant Member ÛयाǓयक सदèय/Judicial Member Dated: 19.05.2023. RS Copy of the order forwarded to: 1. Ravilochanah Mercantile Pvt. Ltd 2. ITO, Ward-4(1), Kolkata 3. CIT (A)- 4. CIT- , 5. CIT(DR), //True copy// By order Assistant Registrar, Kolkata Benches