M/s Thirdwave Distribution Pvt. Ltd., Kolkata V. ITO, WD-7(2), KOLKATA, Kolkata

MA 69/KOL/2016

• Counselvise Citation: [2016] 123 COUNSELVISE.COM (IT) 5456 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-08-2016
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: 2004-2005
• Appeal Filed On: 19-05-2016
• Court: TRIBUNAL
• Department Lawyers: MD GHYAS UDDIN JCIT LD
• Assessee Lawyers: VARSHA JALAN LD
• Keywords: Reasonable cause

Judgement Text

INCOME TAX APPELLATE TRIBUNAL A BENCH : K OLKATA BEFORE HONBLE SHRI P.M. JAGTAP, AM & HONBLE SHRI S.S.VISWANETHRA RAVI, JM M.A . NO. 69/KOL/2016 [IN I.T A NO. 1168/KOL/2013 A.Y 2004-05] M/S. THIRDWAVE DISTRIBUTORS VS. I.T.O WARD 7(2), KOLKATA PVT. LTD PAN: AABCT4065C [ APPLICANT ] [ RESPONDENT ] APPLICANT BY : MISS VARSHA JALAN, ADVO CATE, LD.AR RESPONDENT BY : MD. GHYAS UDDIN, JCIT , LD. SR.DR DATE OF HEARING : 05-08-2016 DATE OF PRONOUNCEMENT: 05-08-2016 ORDER SHRI S.S.VISWANETHRA RAVI, JM THIS MISCELLANEOUS PETITION IS FILED BY THE ASSESS EE AGAINST THE IMPUGNED ORDER OF THE TRIBUNAL IN ITA NO.1168/KOL/2 013 DATED 29 TH FEBRUARY, 2016 FOR THE ASSESSMENT YEAR 2004-05. 2. BY THIS MISC. APPLICATION U/S. 254(2) OF THE ACT THE ASSESSEE WANTS TO RECALL THE SAID EX-PARTE ORDER OF THE TRIBUNAL. 3. MISS VARSHA JALAN, ADVOCATE, LEARNED .AR REPRES ENTED ON BEHALF OF THE ASSESSEE AND MD. GHYAS UDDIN, LEARNED JCIT/SR.DR REPRESENTED ON BEHALF OF THE REVENUE. 4. AT THE TIME OF HEARING, IT WAS SUBMITTED BY THE LEARNED AR FOR THE ASSESSEE THAT THE TRIBUNAL HAS PASSED AN EXPARTE O RDER ON 29-02-2016 BEING THE ASSESSEE/LD.AR OF THE ASSESSEE WAS NOT PRESENT ON THE SAID DATE OF HEARING I.E ON 29-02-2016. IT WAS ALSO SUBMITTED BY HER TH AT NOTICE HAS NOT BEEN PROPERLY SERVED UPON THE ASSESSEE TO REPRESENT ITS CASE ON THE SAID DATE OF HEARING. THEREFORE, THE ASSESSEE/LD.AR COULD NOT AP PEAR ON 29-02-2016 AT THE M.A NO.69/KOL/16-A-JM M/S. THIRDWAVE DISTRIBUTION P.LTD 2 TIME WHEN THE MATTER WAS CALLED FOR HEARING. NOTIC E FOR HEARING WAS ACTUALLY RETURNED BACK TO THE O/O THE TRIBUNAL BY THE POSTAL AUTHORITY. THUS, THERE WAS SUFFICIENT REASON IN NOT APPEARING BEFORE THE TRIBU NAL ON THE SAID DATE OF HEARING. HOWEVER, THE LD.AR FOR THE ASSESSEE PRAYED BEFORE US ONE MORE OPPORTUNITY PLEASE BE GIVEN TO REPRESENT THE ASSESS EES CASE BY ALLOWING THIS MISC. APPLICATION. 5. IN REPLY, THE LEARNED JCIT/SR.DR HAS OPPOSED THE MISC. APPLICATION FILED BY THE ASSESSEE. HE RELIED ON THE IMPUGNED ORDER O F THE TRIBUNAL DATED 29-02- 2016. 6. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. WE F IND THAT THE TRIBUNAL BY FOLLOWING THE DECISIONS IN THE CASES OF SUPRA I.E. IN THE CASES OF CIT VS. MULTIPLAN (I) LTD REPORTED IN 38 ITD 320(DEL) AND HONBLE MP HIGH COURT IN THE CASE OF ESTATE OF LATE TUKJIRAO HOLKARS HAS PAS SED AN EX-PARTE ORDER BEING NON-APPEARANCE OF THE ASSESSEE ON THE SAID DATE OF HEARING. WE FIND THAT NOTICE FOR HEARING WAS NOT PROPERLY SERVED UPON THE ASSESS EE. THE SAME WAS ACTUALLY RETURNED BACK TO THE O/O THE TRIBUNAL BY THE POSTAL AUTHORITY. THUS THERE WAS REASONABLE CAUSE OF THE ASSESSEE IN NOT APPEARING ON THE DATE OF HEARING. HENCE, THE ASSESSEE/LD.AR COULD NOT APPEAR ON THE S AID DATE OF HEARING ON 29- 02-2016. WE, IN THE INTEREST OF JUSTICE AND FAIR P LAY, RECALL THE SAID ORDER OF THE TRIBUNAL. REGISTRY IS DIRECTED TO FIX THE CASE ON 29-09-2016.ACCORDINGLY, BOTH THE PARTIES ARE INFORMED. 7. IN THE RESULT, THE MISC. APPLICATION FILED BY TH E ASSESSEEE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 05-08-2016 SD/- SD/- P.M. JAGTAP S.S.VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 05-08-2016 M.A NO.69/KOL/16-A-JM M/S. THIRDWAVE DISTRIBUTION P.LTD 3 COPY OF THE ORDER FORWARDED TO: 1 . APPLICANT : M/S. THIRDWAVE DISTRIBUTORS PVT. LTD 36 M.D ROAD, 3 RD FLOOR, 2 ND BUILDING, KOLKATA-700006. 2 RESPONDENT : ITO, WARD 7(2), KOLKATA 3 . CIT, 4 . CIT(A), 5 . DR, KOLKATA BENCHES, KOLKATA **PP/SPS TRUE COPY] BY ORDER, ASSTT REGISTRAR.