M/s Creative Limited, Kolkata V. DCIT, Circle -7, Kolkata, Kolkata

MA 50/KOL/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9138 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-09-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2000-2001
• Appeal Filed On: 03-05-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL : C BENCH : KOLKATA [BEFORE SRI PRAMOD KUMAR, A.M. & SRI GEORGE MATHAN , J.M.] M.A. NOS. 50, 51, 52 & 53/KOL./2012 (ARISING OUT OF I.T.A NOS. 1803, 1804, 1805 & 180 6/KOL/2010) ASSESSMENT YEARS : 2001-20 01, 2002-2003 TO 2004-2005 M/S. CREATIVE LTD., -VS.- DEPUTY COMMISSIONER OF INCOME TAX,, KOLKATA CIRCLE-7, KOLKATA [PAN : AABCC 0665 R] (APPLICANT ) ( RESPONDENT ) FOR THE APPLICANT : SHRI SUBASH AGARWA L, A.R. FOR THE RESPONDENT : SHRI K.N. JANA, SR. D.R . DATE OF HEARING : 21.09.2012 DATE OF PRONOUNCEMENT : 21.09.2012 ORDER PER PRAMOD KUMAR : - BY WAY OF THESE APPLICATIONS, THE ASSESSEE-APPLICA NT SEEKS RECALL OF EX-PARTE ORDER DATED 3 RD FEBRUARY, 2012 ON THE GROUND THAT THE ASSESSEE WAS PREVENTED, BY SUFFICIENT CAUSE, FROM APPEARING BEFORE THE TRIBUNAL ON THE SCHEDULED DATE OF HEARING, AND, ACCORDINGLY, THE ORDER IS LIABLE TO BE RECALLED UNDER PROVISO TO RULE 25 OF T HE APPELLATE TRIBUNAL RULES, 1963. THE ASSESSEE ALSO CONTENDS THAT THE ISSUE IS NOW COVERE D IN FAOVUR OF THE ASSESSEE, BY HONBLE SUPREME COURTS JUDGMENT IN THE CASE OF TOPMAN EXP ORTS VS.- COMMISSIONER OF INCOME TAX -VS.- CIT (2012) 342 ITR 49. 2. LEARNED DEPARTMENTAL REPRESENTATIVE OPPOSES THE PETITION TO THE EXTENT THAT WE MUST NOT DECIDE THE MATTER ON MERITS WITHOUT GIVING A RE ASONABLE OPPORTUNITY OF HEARING TO THE REVENUE. HE, HOWEVER, FAIRLY SUBMITS THAT IN CASE W E ARE INDEED SATISFIED THAT THE ASSESSEE WAS M.A. NOS. 50-53/KOL./2012 (ARISING OUT OF ITA NOS. 1803-1806/KOL./2010) 2 PREVENTED, FROM APPEARING BEFORE US ON THE SCHEDULE D DATE OF HEARING, BY SUFFICIENT CAUSE, IT IS OPEN TO US TO RECALL THE ORDER UNDER PROVISO TO RUL E 25. 3. WE HAVE CONSIDERED RIVAL SUBMISSIONS, PERUSED TH E MATERIAL ON RECORD AND DULY CONSIDERED FACTUAL MATRIX OF THE CASE AS ALSO THE A PPLICABLE LEGAL POSITION. 4. ON A PERUSAL OF MATERIAL ON RECORD, WE ARE OF TH E CONSIDERED VIEW THAT IT IS A FIT CASE FOR RECALL OF OUR EX-PARTE ORDER. WE, THEREFORE, HEREBY RECALL OUR EX-PARTE ORDER AND DIRECT THE REGISTRY TO FIX THESE APPEALS FOR HEARING IN THE MO NTH OF JANUARY, 2013 OR FEBRUARY, 2013. 5. IN THE RESULT, ALL THE MISCELLANEOUS APPLICATIO NS FILED BY THE ASSESSEE ARE ALLOWED IN THE TERMS INDICATED ABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON 21/ 09 /2012. SD/- SD/- [ GEORGE MATHAN] [PRAMOD KUMAR] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 21/ 09/ 2012 COPY OF THE ORDER FORWARDED TO: 1. M/S. CREATIVE LIMITED, 12, DARGAH ROAD, KOLKATA-700 017. 2 DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-7, KOLKAT A-P-7, CHOWRINGHEE SQUARE, KOLKATA-700 069 3. COMMISSIONER OF INCOME-TAX (APPEALS)- ,KOLKATA 4. CIT- , KOLKATA 5. DR, KOLKATA BENCHES, KOLKATA (TRUE COPY) BY ORDER ASSISTANT REGISTRAR, I.T.A.T., KOLKATA LAHA, SR. P.S.