M/s. Rupayan Traders Pvt. Ltd., Kolkata V. ITO, Ward - 4(1), Kolkata , Kolkata

MA 67/KOL/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6894 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-07-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2009-2010
• Appeal Filed On: 16-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAURAV KUMAR
• Assessee Lawyers: SANA JAVED

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D, BENCH KOLKATA BEFORE SHRI A. T VARKEY, JM & DR. A.L.SAINI, AM M.A NO.67/KOL/2018 (ARISING OUT OF I.T.A NO.783/KOL/2016) ( / ASSESSMENT YEAR: 2009-10) M/S. RUPAYAN TRADERS PVT. LTD., KOLKATA ASHA CHAMBERS, ROOM NO.25, 6B BENTICK STREET, KOLKATA 1. VS. ITO, WARD-4(1), KOLKATA ./ ./PAN/GIR NO. : AAECR 1670 A (APPELLANT) .. (RESPONDENT) APPELLANT BY : MISS SANA JAVED, ADVOCATE RESPONDENT BY : SHRI SAURAV KUMAR, ADDL. CIT / DATE OF HEARING : 06/07/2018 /DATE OF PRONOUNCEMENT : 06/07/2018 / O R D E R PER DR. A. L. SAINI, AM: BY WAY OF CAPTIONED APPLICATION, THE ASSESSEE HAS SOUGHT TO POINT OUT THAT A MISTAKE APPARENT FROM RECORD WITHIN THE MEANING OF SECTION 254(2) OF THE INCOME TAX ACT, 1961 (IN SHORT ACT) HAS CREPT IN THE ORDER OF THE TRIBUNAL DATED 23.11.2017. 2. THE CASE OF THE ASSESSEE IN THIS MISCELLANEOUS APPLICATION IS THAT THE DIRECTOR OF THE ASSESSEE COMPANY WHO LOOKS THE INCOME-TAX AFFAIRS OF THE COMPANY WAS OF OUT OF STATION, THEREFORE, HE COULD NOT INFORM THE TAX COUNSEL OF THE COMPANY REGARDING THE DATE OF HEARING OF THE APPEAL AND FOR THAT NO ONE WAS PRESENT ON THE DATE OF HEARING. THE ASSESSEE SUBMITTED THAT DUE TO REASON BEYOND THE CONTROL OF THE ASSESSEE, THE HEARING BEFORE THE HONBLE TRIBUNAL COULD NOT BE ATTENDED AND ASSESSEE ALSO SUBMITS THAT THE NON-APPEARANCE WAS NOT DELIBERATE OR WITH ANY MALA FIDE INTENTION. M/S. RUPAYAN TRADERS PVT. LTD., KOLKATA M.A NO.67/KOL/2018 ASSESSMENT YEAR: 2009-10 PAGE | 2 THEREFORE, THE ASSESSEE REQUESTED THE HONBLE TRIBUNAL THAT ORDER DATED 23.11.2017 SHOULD BE RECALLED. 3. WE HAVE PERUSED OUR LOG BOOK FOR HEARING ON 22.11.2017 AND WE FOUND THAT THE FACTS NARRATED IN THE MISCELLANEOUS APPLICATION ARE CORRECT. IN THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN THE INTEREST OF JUSTICE, WE ARE OF THE VIEW THAT THE ORDER OF THE TRIBUNAL DATED 23.11.2017 SHOULD BE RECALLED. ACCORDINGLY, WE RECALL THE ORDER DATED 23.11.2017. THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING ON 14.08.2018. THE DATE OF HEARING HAS BEEN ANNOUNCED IN THE OPEN COURT, THEREFORE, NO ANY SEPARATE NOTICE WOULD BE SENT. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 06/07/2018. SD/- (A. T. VARKEY) SD/- (A. L. SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /KOLKATA; DATED 06/07/2018 RS, SR.PS / COPY OF THE ORDER FORWARDED TO : //TRUE COPY// BY ORDER SENIOR PRIVATE SECRETARY, HEAD OF OFFICE/D.D.O, I.T.A.T, KOLKATA BENCHES, KOLKATA . 1. / THE APPELLANT M/S. RUPAYAN TRADERS PVT. LTD., KOLKATA 2. / THE RESPONDENT- ITO, WARD-4(1), KOLKATA 3. ( ) / THE CIT(A), :KOLKATA. 4. / CIT 5. , , / DR, ITAT, KOLKATA 6. / GUARD FILE.