Bensia Marketing Private Limited, Kolkata V. ITO, Ward 9(2), Kolkata, Kolkata

MA 49/KOL/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5727 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-07-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2003-2004
• Appeal Filed On: 31-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAURAB KUMAR
• Assessee Lawyers: A K TIBREWAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : KOLKATA [BEFORE HONBLE SRI N.V.VASUDEVAN, JM & SHRI M.BA LAGANESH, AM] M.A.NO.49/KOL/2017 (A/O I.T.A NO. 1121/ KOL/2014) ASSESSMENT YEAR : 2009-1 0 M/S. BENSIA MARKETING PVT. LTD. -VS.- I.T. O., WARD-9(2) KOLKATA. KOLKATA [PAN : AABCB 4352N] (APPELLANT) (RESPONDENT) FOR THE APPELLANT : SHRI A.K.TIBREWAL, FCA FOR THE RESPONDENT : SHRI.SAURAB KUMAR, ADDL. CIT DATE OF HEARING : 14.07.2017. DATE OF PRONOUNCEMENT : 14.07.2017. ORDER PER N.V.VASUDEVAN, JM THIS IS A MISCELLANEOUS APPLICATION FILED BY THE A SSESSEE U/S 254 (2) OF THE INCOME TAX ACT, 1961 (ACT), PRAYING FOR RECALLING OF THE EXPARTE ORDER DATED 02.09.2016 PASSED BY THIS TRIBUNAL DISMISSING THE A SSESSEES APPEAL FOR NON PROSECUTION. 2. IT HAS BEEN STATED IN THE MISCELLANEOUS APPLI CATION THAT THE TRIBUNAL HAD OBSERVED IN ITS ORDER DATED 02.09.2016 THAT THE NOTICE SENT TO THE ASSESSEE IN THE ADDRESS GIVEN IN FORM NO.36 WAS RETURNED UNSERVED FOR THE REASON THA T THE ASSESSEE HAD MOVED FROM THE SAID ADDRESS AND NO NEW ADDRESS HAS BEEN PROVIDED B Y THE ASSESEE TO THE TRIBUNAL. THE TRIBUNAL THEREFORE CONCLUDED THAT THE ASSESSEE WAS NOT INTERESTED IN PROSECUTING THE APPEAL AND DISMISSED THE APPEAL FOR NON PROSECUTION . IT HAS BEEN POINTED OUT IN THE MISCELLANEOUS APPLICATION THAT THE ASSESSEE VIDE IT S LETTER DATED 06.04.2015 INFORMED THE ASSISTANT REGISTRAR OF ITAT, KOLKATA THAT IT HA D CHANGED ITS ADDRESS TO 70, NALINI SETH ROAD, GROUND FLOOR, KOLKATA-700007 FROM THE AD DRESS GIVEN IN FORM NO.36 FILED 2 M.A.NO.49/KOL/2017 BENSIA MARKETING PVT. LTD. A.YR..2003-04 2 BEFORE THE TRIBUNAL. THIS LETTER INFORMING THE CHAN GE OF ADDRESS HAD NOT BEEN TAKEN COGNISANCE BY THE TRIBUNAL. 3. WE HAVE CONSIDERED THE CONTENTION IN MISCELLA NEOUS APPLICATION AND FIND THE SAME TO BE CORRECT. IN THE GIVEN CIRCUMSTANCES WE ARE OF THE VIEW THAT THERE IS A REASONABLE CAUSE FOR NON APPEARANCE OF THE ASSESSEE AND THE AP PEAL WAS WAS CALLED FOR HEARING ON 24.08.2016. ACCORDINGLY WE RECALL THE THE ORDER DAT ED 02.09.2016 PASSED BY THIS TRIBUNAL AND THE APPEAL IS DIRECTED TO BE FIXED FOR HEARING ON 20.09.2017. THE DATE OF HEARING WAS ANNOUNCED IN THE OPEN COURT AND HENCE N O SEPARATE NOTICE OF HEARING WILL BE SENT TO THE PARTIES. 4. IN THE RESULT THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON 14.07.2017. SD/- SD/- [M.BALAGANESH] [ N.V.VASUDEVAN ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 14.07.2017. [RG PS] COPY OF THE ORDER FORWARDED TO: 1. BENSIA MARKETING PRIVATE LIMITED, 70, NALINI SET H ROAD, GROUND FLOOR, KOLKATA-700007. 2. I.T.O., WARD-9(2), KOLKATA. 3. CIT(A)-XXXVI, KOLKATA. 4. CIT-III, KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PR IVATE SECRETARY HEAD OF OFFICE/D.D.O., I.T.A.T., KOLKATA BENCHE S 3 M.A.NO.49/KOL/2017 BENSIA MARKETING PVT. LTD. A.YR..2003-04 3