Meena Bajaj, Durgapur V. ITO, WD-1(1), Durgapur, Durgapur

MA 79/KOL/2015

• Counselvise Citation: [2016] 123 COUNSELVISE.COM (IT) 5457 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-08-2016
• Appeal Filed By: Assessee
• Bench Allotted: B
• Next Hearing Date: 29-07-2016
• Assessment Year: 2007-2008
• Appeal Filed On: 03-08-2015
• Court: TRIBUNAL
• Department Lawyers: MD GHYAS UDDIN JCIT LD
• Assessee Lawyers: DEBANUJ BASU THAK UR LD
• Keywords: Reasonable cause

Judgement Text

INCOME TAX APPELLATE TRIBUNAL B BENCH : K OLKATA BEFORE HONBLE SHRI P.M. JAGTAP, AM & HONBLE SHRI S.S.VISWANETHRA RAVI, JM M.A . NO. 79/KOL/2015 [IN I.T A NO. 980/KOL/2011 A.Y 2007-08] MEENA BAJAJ VS. I.T.O WARD 1(1) , DURGAPUR PAN: AGHPB 3332P [ APPLICANT ] [ RESPONDENT ] APPLICANT BY : SHRI DEBANUJ BASU THAK UR, ADVOCATE, 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. 980/KOL/2 011 DATED 14-05-2015 FOR THE ASSESSMENT YEAR. 2007-08 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. SHRI DEBANUJ BASU THAKUR, ADVOCATE, LEARNED .AR REPRESENTED ON BEHALF OF THE ASSESSEE AND MD. GHYAS UDDIN, LEARN ED 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 14-05-2015 BEING THE ASSESSEE/LD.AR OF THE ASSESSEE WAS NOT PRESENT ON THE SAID DATE OF HEARING I.E ON 14-05-2015. IT WAS ALSO SUBMITTED BY HIM TH AT MR. DEBANUJ BASU THAKUR, ADVOCATE, LD.AR OF THE ASSESSEE WAS SUFFERI NG FROM VIRAL FEVER. THEREFORE, HE COULD NOT APPEAR ON 14-05-2015 AT THE TIME WHEN THE MATTER WAS M.A NO.79/KOL/15-B-JM 2 CALLED FOR HEARING. THERE WAS SUFFICIENT REASON IN NOT APPEARING BEFORE THE TRIBUNAL ON THE SAID DATE OF HEARING. HOWEVER, THE LD.AR FOR THE ASSESSEE PRAYED BEFORE US ONE MORE OPPORTUNITY PLEASE BE GI VEN TO REPRESENT THE ASSESSEES CASE BY ALLOWING THIS MISC. APPLICATION. 5. IN REPLY, THE LEARNED JCIT/SR.DR HAS OPPOSED THE MISC. APPLICATION FILED BY THE ASSESSEE. HE ALSO SUBMITTED THAT BEFORE THE CIT-A THE ASSESSEE WAS ALSO REMAINED ABSENT. 6. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. WE F IND THAT THE TRIBUNAL BY FOLLOWING THE DECISIONS IN THE CASES OF CIT VS . MULTIPLAN (I) LTD REPORTED IN 38 ITD 320(DEL) AND HONBLE MP HIGH COURT IN TH E CASE OF ESTATE OF LATE TUKJIRAO HOLKARS HAS PASSED AN EX-PARTE ORDER BEING NON-APPEARANCE OF THE ASSESSEE ON THE SAID DATE OF HEARING. WE FURTHER FI ND THAT THERE WAS REASONABLE CAUSE OF THE ASSESSEE IN NOT APPEARING ON THE DATE OF HEARING. THE LD.AR OF THE ASSESSEE WAS SUFFERING FROM VIRAL FEVER. HENCE, HE COULD NOT APPEAR ON THE SAID DATE OF HEARING ON 14-05-2015. WE, IN THE INTE REST OF JUSTICE AND FAIR PLAY, RECALL THE SAID ORDER OF THE TRIBUNAL SUBJECT TO A CONDITION OF PAYMENT OF COSTS RS.2,000/- TO PRIME MINISTERS RELIEF FUND. R EGISTRY IS DIRECTED TO FIX THE CASE FOR HEARING AFRESH ON 28/09/2016 BY ISSU ING NOTICES TO THE RESPECTIVE PARTIES. 7. IN THE RESULT, THE MISC. APPLICATIONS FILED BY T HE 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.79/KOL/15-B-JM 3 COPY OF THE ORDER FORWARDED TO: 1 . APPLICANT : MEENA BAJAJ C/O M/S. MEENA BAJAJ, BENACHETI, DURGAPUR-13. 2 RESPONDENT : ITO, WARD 1(1), DURGAPUR 3 . CIT, 4 . CIT(A), 5 . DR, KOLKATA BENCHES, KOLKATA **PP/SPS TRUE COPY] BY ORDER, ASSTT REGISTRAR.