M/s S.Quar Concern, Kolkata V. I.T.O Wd - 55(3),kolkata., Kolkata

MA 51/KOL/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1651 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-02-2014
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 05-08-2013
• Court: TRIBUNAL
• Department Lawyers: APURBA KR DAS L D
• Assessee Lawyers: PRABIR KR SEN LD
• Keywords: Reasonable cause

Judgement Text

, A, , INCOME TAX APPELLATE TRIBUNAL A BENCH : KOLKATA [ , ! 1#$, ] [BEFORE HONBLE SHRI ABRAHAM P. GEORGE, AM & HONB LE SHRI GEORGE MATHAN, JM % % $ !& /M.A. NO. 51/KOL/2013 [IN I.T A NO.1316/KOL/2011 A.Y 2006-07] M/S. SQUAR CONCERN VS. I.T.O, WARD 55(5), KOLKATA PAN: AAKFS 4243F [ /APPLICANT ] [)*#+/ RESPONDENT ] /APPLICANT BY : SHRI PRABIR KR. SEN, ADVO CATE, 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.1316/KOL/2011 DATED 12-11-201 2 FOR THE ASSESSMENT YEAR. 2006-07. 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 PRABIR KR. SEN , ADVOCATE, LEARNED .AR RE PRESENTED 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 BEING NON-APP EARANCE ON THE SAID DATE OF HEARING. BY FOLLOWING THE DECISIONS IN THE CASE OF CIT VS. MULT IPLAN (I) PVT. LTD REPORTED IN 38 ITD 320(DEL) AND IN THE CASE OF ESTATE OF LATE TUKOJIRA O HOLKAR VS. CWT REPORTED IN 223 ITR 480 (MP). IT WAS THE FURTHER SUBMISSION THAT ASSESS EES ADVOCATE WAS ILL AND HAD TO BE ADMITTED IN BELLE VUE CLINIC FOR HIS TREATMENT. IT WAS THE SUBMISSION BY THE LEARNED AR FOR THE ASSESSEE THAT THERE WAS SUFFICIENT REASONABLE C AUSE 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.51/KOL/13- M/S. SQUAR CONCERN 2 6. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. WE F IND THAT THE TRIBUNAL BY FOLLOWING THE DECISIONS IN THE CASES OF CIT VS. MULTIPLAN ( I) LTD REPORTED IN 38 ITD 320(DEL) AND ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT REPORTED IN 223 ITR 480 (MP) HAS PASSED AN EX- PARTE ORDER BEING NON-APPEARANCE ON THE SAID DATE O F HEARING. WE FURTHER FIND THAT THERE WAS REASONABLE CAUSE OF THE ASSESSEE IN NOT APPEAR ING ON THE DATE OF HEARING. WE, IN THE INTEREST OF JUSTICE AND FAIR PLAY, RECALL THE SAID ORDER OF THE TRIBUNAL. REGISTRY IS DIRECTED TO FIX THE CASE ON 07-04-2014 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: M/S. SQUAR CONCERN, EB-22, DESHBANDHU NAGAR, KOL-59. 2 )*#+ / RESPONDENT : I.T.O W 55(3), KOLKATA 3 . 73$ / CIT, 4 . 73$ ( )/ CIT(A), 5 . @75 )7$ / DR, KOLKATA BENCHES, KOLKATA **PP/SPS [*% )7/ TRUE COPY] 3$-/ BY ORDER, ! /ASSTT REGISTRAR.