Somnath Commosales Pvt. Ltd., , Kolkata V. ITO, Ward - 7(3), Kolkata, Kolkata

MA 55/KOL/2022

AI Insights

Somnath Commosales Pvt. Ltd. filed a miscellaneous application seeking to recall an ex-parte order issued by the Income Tax Appellate Tribunal. The application was based on the claim that the assessee did not receive notice of the original hearing, leading to an unrepresented decision against them. The Tribunal, however, noted that multiple notices had been issued to the assessee, who repeatedly failed to appear. Consequently, the Tribunal dismissed the application, affirming the ex-parte order on the grounds of the assessee's habitual non-compliance and the merits of the case as previously decided.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 122881 (ITAT-KOLKATA)
• Duration Of Justice: 9 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-09-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 20-07-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 14-12-2022
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘A’ KOLKATA BEFORE DR. MANISH BORAD, ACCOUNTANT MEMBER AND SHRI SONJOY SARMA, JUDICIAL MEMBER MA No. 55/KOL/2022 Assessment Year: 2012-13 [Arising out of ITA No. 1294/KOL/2018] Somnath Commosales Pvt. Ltd. 67/41, Strand Road, Cross Road No. 10, 1st Floor, Kolkata-700006. PAN: AAOCS 2263 G Vs. ITO, Ward-7(3), Kolkata. Appellant Respondent Present for: Assessee by : Shri Siddarth Agarwal, Advocate Revenue by : Shri B.K. Singh, JCIT (Sr. DR) Date of Hearing : 15.09.2023 Date of Pronouncement : 20.09.2023 ORDER PER SONJOY SARMA, JUDICIAL MEMBER: By virtue of this miscellaneous application filed by the assessee against ex-parte order dated 10.11.2022 of this Tribunal in ITA No. 1294/Kol/2018 for A.Y. 2012-13 by which praying for recalling the aforesaid order passed by this Tribunal. 2. At the time of hearing, the ld. counsel for the assessee has submitted before the bench by stating that the assessee did not get the copy of the notice from the Tribunal due to reasons stated above, the case of the assessee was unrepresented and Hon’ble Tribunal pleased to decide the matter ex-parte against the assessee. The ld. AR, therefore, prayed before the bench stating that one more opportunity may be given to the assessee by recalling the order dated 10.11.2023 passed by the Tribunal. M.A. 55/Kol/2022 Assessment Year: 2012-13 Somnath Commosales Pvt. Ltd. 2 3. On the other hand, ld. DR vehemently opposed the submission made by the ld. AR of the assessee. Further, he contended before the bench by stating that in fact notices were issued from the Tribunal from time to time to the assessee on 21.06.2018, 21.07.2022 and 18.08.2022 respectively through RPAD. However, despite the notices were issued by the Tribunal from time to time to the assessee, however the assessee never turned up and represent the case before the Tribunal. Therefore, the Tribunal has no other option but to decide the matter ex-parte on the merits of the case. 4. We after hearing the rival submission of the parties and on perusal of the record as well as circumstances of the case, it is revealed from the record that the assessee is a habitual defaulter while appearing before the bench as well as lower authorities below, in the case of assessee by the Tribunal before passing the impugned order has given ample opportunity to the assessee by issuing notices time to time through RPAD. However, assessee did not appear and the order challenged before this Tribunal has been passed on the merits of the case. Therefore, at this stage, going through the facts of the case we feel no need to interfere with the above order passed by the Tribunal dated 10.11.2022 anymore and accordingly we dismiss the miscellaneous application filed by the assessee. 5. In the result, miscellaneous application filed by the assessee is hereby dismissed. Order pronounced in the open court on 20.09.2023. Sd/- Sd/- (Manish Borad) (Sonjoy Sarma) Accountant Member Judicial Member Dated: 20.09.2023. Biswajit M.A. 55/Kol/2022 Assessment Year: 2012-13 Somnath Commosales Pvt. Ltd. 3 Copy of the order forwarded to: 1. Appellant- Somnath Commosales Pvt. Ltd. 2. Respondent – ITO, Ward-7(3), Kolkata. 3. Ld. CIT 4. Ld. CIT(A) 5. Ld. DR True Copy By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata