Meena Bajaj, Durgapur V. I.T.O, Ward-1(1), Durgapur., Durgapur

MA 49/KOL/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1654 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-02-2014
• Appeal Filed By: Assessee
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 25-07-2013
• Court: TRIBUNAL
• Department Lawyers: APURBA KR DAS L D
• Assessee Lawyers: DEBANUJ BASU THAKUR LLB LD
• Keywords: Reasonable cause

Judgement Text

, B, , INCOME TAX APPELLATE TRIBUNAL B BENCH : KOLKATA [ , ! 1#$, ] [BEFORE HONBLE SHRI ABRAHAM P. GEORGE, AM & HONB LE SHRI GEORGE MATHAN, JM % % $ !& /M.A. NO. 49/KOL/2013 [IN I.T A NO. 980/KOL/2011 A.Y 2007-08] MEENA BAJAJ VS. I.T.O, WARD 1 (1), DURGAPUR PAN: AGHPB 3332P [ /APPLICANT ] [)*#+/ RESPONDENT ] /APPLICANT BY : SHRI DEBANUJ BASU THAKUR, LLB, LD.AR )*#+ / RESPONDENT BY : SHRI APURBA KR. DAS, L D. JCIT, SR.DR -$ . / 0 /DATE OF HEARING : 07-02-2014 12 / 0 /DATE OF PRONOUNCEMENT:7-02-2014 3 /ORDER 1#$, SHRI GEORGE MATHAN, JUDICIAL MEMBER THIS MISCELLANEOUS PETITION IS FILED BY THE ASSESS EE AGAINST THE ORDER OF THE TRIBUNAL IN ITA NO. 980/KOL/2011 DATED 19-03-201 3 FOR THE ASSESSMENT YEAR. 2007-08 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 DEBANUJ BASU THAKUR, LLB, LEARNED .AR REPR ESENTED ON BEHALF OF THE ASSESSEE AND SHRI APURBA KR. DAS, LEARNED. JCIT/ SR.DR REPR ESENTED 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 ORDER BY REJECTING THE ADJOURNMENT PETITIONS MOVED ON 05.06.12/08.11.2012 STATING THAT ASSESSEES ADVOCAT E WAS SUFFERING FROM CANCER AND HE WAS UNDER TREATMENT AND ULTIMATELY DIED ON 27.11.2012. IT WAS THE FURTHER SUBMISSION THAT THE TRIBUNAL BY FOLLOWING THE DECISION IN THE CASE O F CIT VS. MULTIPLAN (I) LTD REPORTED IN 38 ITD 320(DEL) HAS DISMISSED THE APPEAL OF THE ASSE SSEE BEING NON-APPEARANCE ON THE SAID DATE OF HEARING. IT WAS THE SUBMISSION BY THE LEA RNED AR FOR THE ASSESSEE THAT THERE WAS SUFFICIENT REASONABLE CAUSE OF THE ASSESSEE IN NOT APPEARING ON THE DATE OF HEARING. FINALLY, HE PRAYED BEFORE US THAT THE SAID ORDER BE RECALLED BY ALLOWING THIS MISC. APPLICATION FILED BY THE ASSESSEE.. 5. IN REPLY, THE LEARNED JCIT/SR.DR HAS OPPOSED THE MISC. APPLICATION FILED BY THE ASSESSEE. M.A NO.49/KOL/13- MENNA BAJAJ 2 6. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. WE F IND THAT THE TRIBUNAL BY FOLLOWING THE DECISION IN THE CASES OF CIT VS. MULTIPLAN (I ) LTD REPORTED IN 38 ITD 320(DEL) HAS PASSED AN EX-PARTE ORDER BEING NON-APPEARANCE ON TH E SAID DATE OF HEARING. WE FURTHER FIND THAT THERE WAS REASONABLE CAUSE OF THE ASSESSEE IN NOT APPEARING ON THE DATE OF HEARING. WE, IN THE INTEREST OF JUSTICE AND FAIR PLAY, RECA LL THE SAID ORDER OF THE TRIBUNAL. REGISTRY IS DIRECTED TO FIX THE CASE ON 20-03-2014 BY ISSUING THE NOTICES TO THE RESPECTIVE PARTIES. 7. IN THE RESULT, THE MISC. APPLICATION U/S. 254(2) OF THE I.T ACT 1961 FILED BY THE ASSESSEEE STANDS ALLOWED. 3 - 4 -$ 5 6 ORDER PRONOUNCED IN THE OPEN COURT ON 7-02-2014 SD/- SD/- [ , ] [ 1#$ , ] [ ABRAHAM P. GEORGE, ACCOUNTANT MEMBER ] [ GEORGE MATHAN, JUDICIAL MEMBER ] 0 / DATED 7-02-2014 3 / )77% 8%2/ COPY OF THE ORDER FORWARDED TO: 1 . /APPLICANT: MEENA BAJAJ, BENICHETI, DURGAPUR-13, W .B 2 )*#+ / RESPONDENT : I.T.O W 1(1), DURGAPUR 3 . 73$ / CIT, 4 . 73$ ( )/ CIT(A), 5 . @75 )7$ / DR, KOLKATA BENCHES, KOLKATA **PP/SPS [*% )7/ TRUE COPY] 3$-/ BY ORDER, ! /ASSTT REGISTRAR.