Anil Kumar S. Gathani & Ors. (HUF), Kolkata V. Income Tax Officer, Ward - 37(3), Kolkata, Kolkata

MA 55/KOL/2013

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3457 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-09-2015
• Appeal Filed By: Assessee
• Bench Allotted: B
• Next Hearing Date: 18-09-2015
• Assessment Year: 2002-2003
• Appeal Filed On: 04-09-2013
• Court: TRIBUNAL
• Keywords: Gift

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOLKATA [BEFORE SHRI MAHAVIR SINGH, JM & SHRI M. BALAGANESH, AM ] M.A. NO. 55 /KOL/201 3 IN I.T.A NO. 1 131 /KOL/20 1 2 ASSESSMENT YEAR : 20 0 2 - 0 3 ANIL KUMAR S. GATHANI & ORS. (HUF) VS. INCOME - TAX OFFICER, WD - 37 ( 3 ) , KOLKATA (PAN: AABHG5869D ) ( APPLICANT ) ( R ESPONDENT ) DATE OF HEARING: 18 . 09 .201 5 DATE OF PRONOUNCEMENT: 18 . 09 .201 5 FOR THE APP LICANT : SHRI MANISH TIWARI, FCA FOR THE RESPONDENT : MD. GHAYAS UDDIN, JCIT, SR. DR / ORDER PER MAHAVIR SINGH, JM: BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE HAS REQUESTED FOR RECALLING OF EX PARTE ORDER PASSED IN ITA NO.1 131 /KOL/201 2 FOR AY 200 2 - 0 3 DECIDED VIDE ORDER DATED 05 . 06 .201 3 . 2 . AT THE OUTSET, LD. COUNSEL FOR THE ASSESSEE FILED AN AFFIDAVIT STATING THEREIN THE FOLLOWING REASONS: 1. THAT I AM A REGISTERED MEMBER OF THE INSTITUTE OF CHARTERED ACCOUNTANTS AND MY MEMBERSHIP NUMBER IS 061147. 2. THAT I AM ONE OF THE PARTNERS OF M/S. S . JAYKISHAN, A CHARTERED FIRM HAVIN G OFFICE AT 12, HO - CHI - MINH SARANI, KOLKATA - 700071. 3. THAT I AM DULY EMPOWERED AND AUTHORIZED BY THE APPELLANT IN TA NO. 1131/KOL/2012 TO REPRESENT THE CASE BEFORE ITAT, B BENCH, KOLKATA. 4. THAT ON 05.06.2013 WHILE COMING FROM MY SALT LAKE RESIDENCE I WAS STUCK AT PARK CIRCUS CONNECTOR DUE TO HEAVY TRAFFIC JAM AND DETAINED BY MORE THAN AN HOUR. 5. THAT WHEN I ULTIMATELY REACHED ITAT BUILDING ON 05.06.2013 THE COURT HOURS WERE OVER. 6. THAT THERE WAS NO OCCASION FOR FILING ADJOURNMENT PETITION BECAU SE OF THE COMPELLING REASONS WHICH PREVENTED ME TO REACH THE COURT OF ITAT WITHIN COURT HOURS AS NARRATED ABOVE. 7. THAT EVIDENCES OF GIFT RECEIVED BY THE ASSESSEE AND GENUINENESS OF DONORS WERE FURNISHED BEFORE THE ASSESSING OFFICER AND COMMISSIONER OF I NCOME TAX (APPEALS). HAD I NOT BEEN DETAINED ON ROAD DUE TO TRAFFIC JAM, COPIES OF SUCH EVIDENCES OF GIFT INCLUDING GENUINENESS OF DONORS WOULD HAVE BEEN FILED IN THE COURT OF ITAT ON 05.06.2013. 2 MA NO. 55 /K/201 3 IN ITA NO.1 131 /K/201 2 ANIL KUMAR S. GATHANI & ORS (HUF), AY 200 2 - 0 3 3. AT THE TIME OF HEARING, LD. COUNSEL FOR THE ASSESSEE BE FORE US STATED THAT HE STUCK IN THE TRAFFIC AND COULD NOT REACH BEFORE ITAT. BEFORE REACHING TO ITAT THE BENCH AROSE AFTER COMPLETING DAY S WORK. HENCE, THE MATTER WAS DISMISSED IN DEFAULT BUT ON MERITS. HE STATED THAT AT LEAST HE SHOULD BE HEARD IN TERM OF RULE 25 OF ITAT RULES, 1963, WHICH READS AS UNDER: 25. WHERE, ON THE DAY FIXED FOR HEARING OR ANY OTHER DAY TO WHICH THE HEARING MAY BE ADJOURNED, THE APPELLANT APPEARS AND THE RESPONDENT DOES NOT APPEAR IN PERSON OR THROUGH AN AUTHORIZED REPRESENTATIVE WHEN THE APPEAL IS CALLED ON FOR HEARING, THE TRIBUNAL MAY DISPOSE OF THE APPEAL ON MERITS AFTER HEARING THE APPELLANT. PROVIDED THAT WHERE AN APPEAL HAS BEEN DISPOSED OF AS PROVIDED ABOVE AND THE (RESPONDENT) APPEARS AFTERWARDS AND SATISFI ES THE TRIBUNAL THAT THERE WAS SUFFICIENT CAUSE FOR HIS NON - APPEARANCE WHEN THE APPEAL WAS CALLED ON FOR HEARING, THE TRIBUNAL SHALL MAKE AN ORDER SETTING ASIDE THE EX PARTE ORDER AND RESTORE THE APPEAL. 4. WE HAVE HEARD RIVAL SUBMISSIONS AND PERUSED THE AFFIDAVIT FILED BY THE LD. COUNSEL FOR THE ASSESSEE. WE FIND THAT THE EXPLANATION SUBMITTED BY ASSESSEE S COUNSEL FOR HIS NON - APPEARANCE WHEN THE APPEAL WAS CALLED ON FOR HEARING IS PLAUSIBLE AND REASONABLE. HENCE, WE RECALL OUR ORDER DATED 05.06.2013 AN D DIRECT THE REGISTRY TO FIX THE APPEAL FOR HEARING ON 30.11.2015. NO FURTHER NOTICE IS REQUIRED TO BE SENT TO EITHER OF THE PARTIES AS THE DATE IS PRONOUNCED IN THE OPEN COURT 5 . IN THE RESULT, THE MISC. APPLICATION OF ASSESSEE IS ALLOWED. 6 . ORDER IS PRONOUNCED IN THE OPEN COURT . S D / - S D / - (M. BALAGANESH) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 1 8 TH SEPTEMBER , 201 5 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 . A PPELICA NT ANIL KUMAR S. GATHANI & ORS. (HUF), 22, RABINDRA SARANI, KOLKATA - 700 073 2 RESPONDENT ITO, WARD - 37 ( 3 ) , KOLKATA . 3 . THE CIT(A), KOLKATA 4. 5. CIT KOLKATA DR, KOLKATA BENCHES, KOLKATA TRUE COPY, BY ORDER, ASSTT. REGISTRAR .