Sri Chandra Mohan Gupta, Kolkata V. I.T.O Wd - 30(2),kolkata., Kolkata

MA 51/KOL/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 8340 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 04-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: THIS TRIBUNAL IN
• Section: 132

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH A, KOLKATA BEFORE SH. P.M.JAGTAP, VICE PRESIDENT & SH.S.S.VISWANETHRA RAVI, JUDICIAL MEMBER M.A.NO.-51/KOL/2019 [IN ITA NO.1282/KOL/2013] (ASSESSMENT YEAR-2009-10) ORDER PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER THIS MISCELLANEOUS APPLICATION BY THE ASSESSEE FILED TO RECALL EX- PARTE ORDER DATED 01.03.2016 PASSED BY THIS TRIBUNAL IN ITA NO.1282/KOL/2013. 2. THE PETITIONER-ASSESSEE FILED THIS MISCELLANEOUS APPLICATION WITH A DELAY OF 888 DAYS. THE REGISTRY, ITAT, KOLKATA BENCHES RAISED AN OBJECTION FOR NOT FILING THE DELAY CONDONATION PETITION VIDE ITS DEFECTIVE NOTICE DATED 07.03.2019. THE CONTENTION OF THE LD.AR IS THAT THE ASSESSEE IS 81 YEARS OLD AND PRESENTLY IS A PERMANENT RESIDENT OF RANCHI. DUE TO SEARCH U/S 132 OF THE INCOME TAX ACT, 1961, THE ASSESSMENTS OF THE PETITIONER-ASSESSEE WERE CENTRALISED AT KOLKATA. THE PETITIONER ASSESSEE RECEIVED NO NOTICE FROM THIS TRIBUNAL AND HIS NON-COMPLIANCE BEFORE THIS TRIBUNAL IS NEITHER INTENTIONAL NOR NEGLIGENT AND PRAYED TO ALLOW THE MISCELLANEOUS APPLICATION AND ADJUDICATE THE ISSUES RAISED IN MAIN APPEAL IN TERMS OF RULE 24 OF INCOME TAX APPELLATE RULES, 1963. LD.DR RELIED ON THE ORDER OF THE TRIBUNAL. 3. HEARD BOTH PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. AS DISCUSSED ABOVE, THE REGISTRY RAISED AN OBJECTION FOR NON-FILING OF APPLICATION TO CONDONE THE DELAY OF 888 DAYS. ADMITTEDLY, THE APPEAL OF SRI CHANDRA MOHAN GUPTA, 3, ANIL ROY ROAD, KOLKATA-700029. PAN-AECPG0836Q VS ITO, WARD-30(2), KOLKATA-700016. (APPELLANT) (RESPONDENT) APPELLANT BY SH. D.S.DAMLE, FCA RESPONDENT BY SH. C.J.SINGH, JCIT SR.DR DATE OF HEARING 05.04.2019 DATE OF PRONOUNCEMENT 05.04.2019 M.A.NO.-51/KOL/2019 [IN ITA NO.1282/KOL/2013] (ASSESSMENT YEAR-2009-10) 2 | P A G E THE ASSESSEE WAS DISMISSED FOR NON-PROSECUTION THEREBY NO ADJUDICATION OF ISSUES ON MERITS. AS RIGHTLY POINTED OUT BY THE LD. AR, A DUTY IS CAST UPON ON THIS TRIBUNAL TO DECIDE THE APPEAL ON MERITS IN THE ABSENCE OF APPELLANT. ADMITTEDLY, THERE WAS NO ADJUDICATION OF ISSUES ON MERITS THEREBY THE OBJECTION RAISED BY THE REGISTRY, ITAT, KOLKATA BENCHES IN FILING A DELAY CONDONATION PETITION IN TERMS OF SUB-SECTION (2) OF SECTION 254 OF THE ACT, IS OVER-RULED. 4. SINCE THERE IS NO ADJUDICATION OF ISSUES RAISED IN MAIN APPEAL ON MERITS, WE FIND THE REASONS STATED BY THE ASSESSEE IN ITS MISCELLANEOUS APPLICATION WHICH REALLY PREVENTED THE ASSESSEE TO APPEAR BEFORE THIS TRIBUNAL AND TAKING INTO CONSIDERATION THE SUBMISSIONS OF THE LD.AR AND LD.DR, WE DEEM IT PROPER TO RECALL THE EX-PARTE ORDER DATED 01.03.2016 AND RESTORE THE SAME TO THE FILE. THE REGISTRY IS DIRECTED TO FIX APPEAL IN ITA NO.1282/KOL/2016 ON 24.04.2019. SINCE THE DATE OF HEARING IS PRONOUNCED IN THE OPEN COURT, NO NOTICE WILL BE ISSUED. 5. IN THE RESULT, THE M.A FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 05.04.2019. SD/- SD/- (P.M.JAGTAP) (S.S.VISWANETHRA RAVI) VICE PRESIDENT JUDICIAL MEMBER DATE:- 05.04.2019 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT- SRI CHANDRA MOHAN GUPTA, 3, ANIL ROY ROAD, KOLKATA- 700029. 2. RESPONDENT- ITO, WARD-30(2), KOLKATA-700016. 3. CIT-KOLKATA 4. CIT(APPEALS)-KOLKATA 5. DR: ITAT -KOLKATA BENCHES BY ORDER AR/H.O.O ITAT, KOLKATA