DCIT, CIR-12, KOLKATA, Kolkata V. M/s J. J. Exporters Ltd., Kolkata

MA 79/KOL/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4991 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-11-2016
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: 2005-2006
• Appeal Filed On: 07-06-2016
• Court: TRIBUNAL
• Department Lawyers: S JHAJHARIA FCA LD
• Assessee Lawyers: R K KUREEL JCIT LD
• Keywords: Reasonable cause

Judgement Text

INCOME TAX APPELLATE TRIBUNAL C BENCH : KOLKATA BEFORE SHRI P.M. JAGTAP, AM & SHRI S.S.VI SWANETHRA RAVI, JM M.A. NO. 79/KOL /2016 [IN I.T A NO. 515/KOL/2010 A.Y 2005-06] D.C.I.T., CIR-12, KOLKATA VS. M/S. J.J EXPORTERS LTD PAN: AAACJ 6722H [ APPLICANT ] [ RESPONDENT ] APPLICANT BY : SHRI R.K KUREEL, JCIT, LD.DR RESPONDENT BY : SHRI S. JHAJ HARIA, FCA, LD.AR DATE OF HEARING : 25-11-2016 DATE OF PRONOUNCEMENT : 25 -11-2016 ORDER SHRI S.S.VISWANETHRA RAVI, JM THIS MISCELLANEOUS PETITION IS FILED BY THE REVENU E AGAINST THE IMPUGNED ORDER OF THE TRIBUNAL IN ITA NO. 515/KOL/2 010 DATED 09-12- 2015 FOR THE ASSESSMENT YEAR 2005-06. 2. BY THIS MISC. APPLICATION U/S. 254(2) OF THE ACT THE APPLICANT REVENUE WANTS TO RECALL THE SAID EX-PARTE ORDER DA TED 09-12-2015 OF THE TRIBUNAL BY STATING AS UNDER:- OFFICE OF THE ADDL. COMMISSIONER OF INCOME TAX, RAN GE-53, KOLKATA 169, A.J.C BOSE ROAD, BAMBOO VILLA, KOLKATA NO. ADDL.CIT/R-53/KOL/ITAT/2016-17/704 DATE: 13.10. 2016 TO THE COMMISSIONER OF INCOME TAX (DR), ITAT, KOLKATA, 225-C, AJC BOSE ROAD, KOLKATA-700 020. SIR, SUB:- NON-REPRESENTATION BEFORE ITAT, C BENCH, KOLKATA ON 09.12.2015 IN THE CASE OF J.J EXPORTERS LTD . ITA NO.515/KOL/2010 FOR A.Y 2005-2006-R EG REF : NO. CIT (DR)/ITAT/KOL/C-BENCH/2016-17/2026 DATED 22/23.09.2016. .. KINDLY REFER TO THE ABOVE-MENTIONED COMMUNICATION R ECEIVED FROM YOUR OFFICE ON THE REFERRED SUBJECT. M.A NO. 79/KOL/16-C-JM M/S. J.J EXPORTERS LTD 2 IT TRANSPIRES FROM THE ABOVE-MENTIONED LETTER THAT THERE WAS SOME MISCOMMUNICATION REGARDING ALLOCATION OF C BENCH TO THE UNDERSIGNED ON 09.12.2015. ON VERIFICATION OF THE DOCUMENTS IT APP EARS THAT NO SUCH COMMUNICATION WAS RECEIVED EITHER BY THE UNDERSIGNE D OR THE OFFICE REGARDING THE SAID ALLOCATION. YOURS FAITHFULLY, SD/- (ASHOK KUMAR) ADDL.CIT, RANGE-53, KOLKATA 3. THE LD. DR APPEARING ON BEHALF OF THE REVENUE AL SO SUBMITTED BEFORE US THAT THERE WAS SUFFICIENT REASON IN NOT A PPEARING ON THE DATE OF HEARING FIXED BY THE BENCH. THUS, THE APPEAL OF REV ENUE WAS DISMISSED BY PASSING AN EX PARTE ORDER FOLLOWING THE VARIOUS DEC ISIONS REPORTED IN 38 ITD 320(DEL) IN THE CASE OF CIT VS. MULTIPLAN (I) L TD, 223 ITR 480 OF HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF ES TATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 118 ITR 461 OF THE HONBLE SUPREME COURT IN THE CASE OF CIT VS. B.BHATTACHARGEE & ANR. IN VIEW OF THE ABOVE , HE PRAYED BEFORE US THAT ONE MORE OPPORTUNITY PLEASE BE GIVEN TO REPRES ENT THE REVENUES APPEAL BY ALLOWING THIS MISC. APPLICATION. 4. IN REPLY, THE LEARNED AR FOR THE ASSESSEE HAS OP POSED THE MISC. APPLICATION FILED BY THE REVENUE. HE RELIED ON THE IMPUGNED ORDER OF THE TRIBUNAL DATED 09-12-2015. 5. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. WE FIN D THAT THE TRIBUNAL BY FOLLOWING THE DECISIONS IN THE CASE OF CIT VS. MULTIPLAN (I) LTD REPORTED IN 38 ITD 320(DEL), HONBLE MP HIGH COURT IN THE C ASE OF ESTATE OF LATE TUKJIRAO HOLKARS REPORTED IN 223 ITR 480(MP) AND H ONBLE SUPREME COURT IN THE CASE OF B.BHATTACHARJEE & ANR REPORTED IN 11 8 ITR 461) (SC) HAS PASSED AN EX-PARTE ORDER BEING NON-APPEARANCE OF TH E REVENUE ON THE SAID DATE OF HEARING. WE FIND THAT WHEN THE CASE C AME UP FOR HEARING ON 09-12-2015, THE LD. DR OF THE REVENUE COULD NOT APP EAR BEFORE THE BENCH ON THE SAID DATE OF HEARING, AS A RESULT THE CASE W AS DISMISSED FOR NON M.A NO. 79/KOL/16-C-JM M/S. J.J EXPORTERS LTD 3 PROSECUTION OF THE CASE BY THE TRIBUNAL ON 09-12-20 15. THERE WAS NO INTENTIONAL BEING NON-APPEARANCE ON THE SAID DATE O F HEARING OF THE REVENUE. THEREFORE, THE LD. DR OF THE REVENUE COUL D NOT APPEAR ON THE DATE OF HEARING ON 09-12-2015 AS FIXED BY THE TRIB UNAL. WE FURTHER FIND THAT NON APPEARANCE ON THE DATE OF HEARING WAS BE YOND THE CONTROL OF ANY ONE. THUS, THERE WAS REASONABLE CAUSE OF THE RE VENUE IN NOT APPEARING ON THE DATE OF HEARING. WE, IN THE INTER EST OF JUSTICE AND FAIR PLAY, RECALL THE SAID ORDER OF THE TRIBUNAL. REGIST RY IS DIRECTED TO FIX THE CASE AFRESH ON 10/01/17 . ACCORDINGLY, BOTH THE PARTIES ARE INFORMED. 6. IN THE RESULT, THE MISC. APPLICATION FILED BY TH E REVENUE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 25-11-2016 SD/- SD/- P.M.JAGTAP S.S.VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 25-11-2016 COPY OF THE ORDER FORWARDED TO: 1 . APPLICANT : THE DCIT, CIR-12, KOLKATA 2 RESPONDENT : M/S. J.J EXPORTERS LTD 23C, ASHUTOSH CHOWDHURY AVENUE, KOLKATA-700 019. 3 . CIT, 4 . CIT(A), 5 . DR, KOLKATA BENCHES, KOLKATA **PP/SPS TRUE COPY] BY ORDER, ASSTT REGISTRAR. M.A NO. 79/KOL/16-C-JM M/S. J.J EXPORTERS LTD 4