BMC Electroplast Pvt. Limited, Kolkata V. ACIT, Cir-2, Kolkata, Kolkata

MA 54/KOL/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5726 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-06-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2005-2006
• Appeal Filed On: 11-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: D B TH AKUR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A (SMC) BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, AM AND SHRI S.S. VISWANETHRA RAVI, JM M.A NO. 54/KOL/2017 (ARISING OUT OF ITA NO. 1782/K/2014, ASSESSMENT YEAR:2005-06 M/S. B.M.C. ELECTROPLAST PVT. LTD. KOLKATA PAN NO. AABCB0407E VS. A.C.I.T. CIR-2 KOLKATA APPLLICANT .. RESPONDENT ASSESSEE BY : SHRI D.B. THAKUR, ADVOCATE DEPARTMENT BY : NONE DATE OF HEARING : 16.06.2017 DATE OF PRONOUNCEMENT : 16.06.2017 O R D E R PER P.M. JAGTAP, ACCOUNTANT MEMBER: BY THIS MISC. APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE TRIBUNALS ORDER DATED MARCH 27, 2017 PASSED EX-PARTE IN ITA NO. 1782/K/2014 PASSED EX-PARTE DISMISSING THE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION ON THE FOLLOWING GROUND. THE ASSESSEE SUBMITS THAT THE ASSESSEE ENGAGED MR. DEBANUJ BASU THAKUR ADVOCATE TO REPRESENT HER CASE BEFORE THIS HONBLE TRIBUNAL BONAFIDELY. BUT MR. DEBANUJ BASU THAKUR ADVOCATE WAS OUT OF STATION AND RETURNED BACK TO KOLKATA IN THE MORNING ON 27/03/2017. THEREAFTER MR. BASU THAKUR WENT TO CALCUTTA HIGH COURT AND FOUND THAT THERE WAS A NOT TO ATTEND CALL MADE BY THE BAR ASSOCIATION, HIGH COURT CALCUTTA. MR. BASU THAKUR THEREAFTER WENT TO IS RESIDENCE FOR TAKING HIS ROBE AND FROM HIS RESIDENCE AGAIN WANT TO THE HONBLE TRIBUNAL. THEREAFTER WHEN MR. BASU THAKUR REACHED THE HONBLE TRIBUNAL HE WAS INFORMED BY HIS CLERK THE SAID MATTER WAS 2 M.A. NO.54/KOL/2017 (A.Y. 2005-06) DISMISSED FOR NON PROSECUTION AS NOBODY APPEARED AT THE TIME WHEN THE MATTER WAS CALLED ON FOR HEARING ON 27/03/2017. 2. AT THE TIME OF HEARING BEFORE US, NONE HAS APPEARED ON BEHALF OF THE DEPARTMENT. WE HAVE, THEREFORE, HEARD THE LEARNED COUNSEL FOR THE ASSESSEE AND PERUSED THE RELEVANT MATERIAL ON RECORD. KEEPING IN VIEW THE SUBMISSION MADE BY THE ASSESSEE IN THE PRESENT APPLICATION AS REPRODUCED ABOVE WHICH HAS BEEN REITERATED BY THE LEARNED COUNSEL FOR THE ASSESSEE AT THE TIME OF HEARING BEFORE US, WE ARE SATISFIED THAT THERE WAS A SUFFICIENT CAUSE FOR THE NON-APPEARANCE OF THE ASSESSEE WHEN ITS APPEAL WAS CALLED ON FOR HEARING ON MARCH 27, 2017. WE, THEREFORE, RECALL THE EX-PARTE ORDER DATED MARCH 27, 2017 PASSED BY THE TRIBUNAL KEEPING IN VIEW THE PROVISO TO RULE 24 OF APPELLATE TRIBUNAL RULES 1963 AND RESTORE THE APPEAL OF THE ASSESSEE BEING ITA NO. 1782/K/2014 AT ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO FIX THE SAME FOR HEARING AFRESH BEFORE THE REGULAR BENCH ON 24.07.2017 AS ANNOUNCED IN THE OPEN COURT. 3. IN THE RESULT, THE MISC. APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 16 TH JUNE, 2017 SD/- SD/- (S.S. VISWANETHRA RAVI) (P.M. JAGTAP) JUDIDCIAL MEMBER ACCOUNTANT MEMBER DATED: 16/06/2017 3 M.A. NO.54/KOL/2017 (A.Y. 2005-06) COPY OF ORDER FORWARDED TO: 1 M/S. B.M.C. ELECTROPLAST PVT. LTD. KOLKATA 2 ACIT CIR-2, KOLKATA 3 THE CIT(A), 4 THE CIT 5 DR TRUE COPY, BY ORDER, SR. P.S. / H.O.O. ITAT, KOLKATA