M/s Pattern Jewellery Pvt. Ltd., Kolkata V. The CIT, KOLKATA-III, KOLKATA, Kolkata

MA 70/KOL/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3767 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-12-2015
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 13-07-2015
• Court: TRIBUNAL
• Department Lawyers: R P NAG
• Assessee Lawyers: AMIT KUMAR ACA

Judgement Text

M.A.NO.70/KOL/15 IN ITA 1559/KOL/13 1 IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH C KO LKATA [BEFORE HONBLE SHRI N.V.VASUDEVAN JM & SHRI WASEEM AHMED, AM ] M.A.NO. 70 OF 2015 IN ITA NO.1559/KOL/2013 ASSESSMENT YEAR : 2008-09 M/S.PATTERN JEWELLERY PVT.LTD. -VERSUS- COMMISSIO NER OF INCOME TAX, 7/1, BABULAL LANE, KOLKATA-III, AYAKAR BHAWAN, NEAR THAKUR MAHAL, 5 TH FLOOR, P-7,CHOWRINGHEESQUARE, KOLKATA-700 016 KOLKATA-700 069 PAN NO. AAECP 5688 A APPELLANT/APPLICANT RESPONDENT/RESPONDENT FOR THE ASSESSEE : SHRI.AMIT KUMAR, ACA FOR THE RESPONDENT : SHRI R.P.NAG, JCIT, SR.DR DATE OF HEARING : 4.12.2015 DATE OF PRONOUNCEMENT : 4.12.2015 ORDER PER N.V.VASUDEVAN, JM: THIS IS A MISCELLANEOUS PETITION FILED BY THE ASSE SSEE PRAYING FOR RECALLING OF THE EX-PARTE ORDER DATED 1.9.2014 PAS SED IN THE AFORESAID APPEAL WHEREBY THE APPEAL OF THE ASSESSEE WAS DISMISSED FO R NON-PROSECUTION. 2. IN THIS MISCELLANEOUS PETITION IT HAS BEEN STAT ED THAT THE HEARING OF THE APPEAL WAS FIXED ON 1.9.2014. ON 22.8.2014, THE ASSESSEE FILED AN APPLICATION SEEKING ADJOURNMENT OF THE HEARING ON THE GROUND THAT THE C OUNSEL MR.RAJESH KUMAR DUGGAR, FCA, MET WITH AN ACCIDENT AND WAS NOT IN A POSITION TO APPEAR BEFORE THE HONBLE BENCH AND ARGUE THE CASE. A COPY OF TH E VARIOUS HOSPITAL PRESCRIPTION AND PHOTOGRAPHS EVIDENCING HOSPITALIZA TION OF THE AUTHORIZED REPRESENTATIVE WAS ALSO FILED BEFORE THE TRIBUNAL A LONG WITH THE APPLICATION M.A.NO.70/KOL/15 IN ITA 1559/KOL/13 2 SEEKING ADJOURNMENT. IT HAS BEEN FURTHER STATED T HAT THIS APPLICATION OF THE ASSESSEE HAS NOT BEEN TAKEN INTO CONSIDERATION BY T HE TRIBUNAL AND THE TRIBUNAL HAS PROCEEDED ON THE BASIS THAT NONE APPEARED ON BE HALF OF THE ASSESSEE AND SERVICE OF NOTICE ON THE ASSESSEE WAS COMPLETE. IN THE CIRCUMSTANCES STATED ABOVE, THE ASSESSEE HAS PRAYED FOR RECALLING OF THE ORDER DATED 1.9.2014 SO THAT THE APPEAL CAN BE HEARD ON MERITS AFTER HEARING THE SUBMISSIONS ON BEHALF OF THE ASSESSEE. 3. WE HAVE HEARD THE SUBMISSIONS OF THE LEARNED C OUNSEL FOR THE ASSESSEE WHO REITERATED THE STAND OF THE ASSESSEE AS CONTAINED I N THE MISCELLANEOUS PETITION. THE LEARNED DR HOWEVER OPPOSED THE PRAYER FOR SETTI NG ASIDE EX-PARTE ORDER. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. WE F IND THAT AN APPLICATION FOR ADJOURNMENT FOR THE HEARING ON 1.9.2014 WAS FILED O N BEHALF OF THE ASSESSEE AS EARLY AS 22.8.2014 IN THE REGISTRY OF THIS TRIBUNAL . THE BENCH WAS NOT APPRAISED ABOUT THIS APPLICATION WHEN THE CASE WAS CALLED AS THE SAME WAS NOT PUT UP IN THE FILE. THE EVIDENCE OF ILLNESS OF THE AR IN THE FORM OF HOSPITAL DISCHARGE SUMMARY SHOWS THAT THE AR WAS HOSPITALIZED ON 2.8.2 013 AND DISCHARGED ON 10.8.2013. IN THE GIVEN FACTS AND CIRCUMSTANCES, W E ARE SATISFIED THAT THE FAILURE ON THE PART OF THE ASSESSEE TO APPEAR WHEN THE CASE WAS CALLED ON 1.9.2014 WAS ON ACCOUNT OF REASONABLE AND SUFFICIENT CAUSE. WE THEREFORE RECALL THE ORDER DATED 1.9.2014 AND DIRECT THE REGISTRY TO FIX THE A PPEAL IN THE USUAL COURSE. 5. IN THE RESULT, THE M.A. IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 4.12.2015. SD/- SD/- (WASEEM AHMED) (N.V.VASUDEVAN) ACCOUNTANT MEMBER JUD ICIAL MEMBER DATE: 4.12.2015. RG/PS. M.A.NO.70/KOL/15 IN ITA 1559/KOL/13 3 COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE. 2. THE RESPONDENT 3. THE ITO, WARD 8(3), KOLKATA 4. THE CIT(A) 5. DR. KOLKATA BENCHES, KOLKATA 6. GUARD FILE TRUE COPY BY ORDER ASST.REGISTRAR, ITAT, KOLKATA BENCHES, KOLKATA.