Kanco Enterprises Limited, Kolkata V. ACIT, Circle - 4(1), Kolkata, Kolkata

MA 80/KOL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 8420 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 01-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: C J SINGH
• Assessee Lawyers: MANISH TIWARI
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B, BENC H KOLKATA BEFORE SHRI A.T. VARKEY, JM &DR. A.L.SAINI, AM M.A. NO.80/KOL/2019 (ARISING OUT OF ./ITA NO.2040/KOL/2017) ( / ASSESSMENT YEARS: 2009-10) KANCO ENTERPRISES LTD. JASMINE TOWER, 3 RD FLOOR, 31, SHAKESPEARE SARANI, KOLKATA-17 VS. ACIT, CIRCLE-4(1), KOLKATA ./ ./PAN/GIR NO.: AABCK 3030 G (ASSESSEE) .. (REVENUE) ASSESSEE BY : SHRI MANISH TIWARI, A.R. RESPONDENT BY : SHRI C. J. SINGH, JCIT, SR. D.R. / DATE OF HEARING : 28/06/2019 /DATE OF PRONOUNCEMENT : 17/07/2019 / O R D E R PER DR. A. L. SAINI: THIS IS A MISCELLANEOUS APPLICATION FILED BY THE A SSESSEE PRAYING TO RECALL THE ORDER OF THE TRIBUNAL DATED 15.03.2019. 2. THE CASE OF THE ASSESSEE IN THIS MISCELLANEOUS A PPLICATION IS THAT THE LD. COUNSEL FOR THE ASSESSEE WAS PLEADING IN OTHER COURT ROOM O N THE DATE WHEN THE APPEAL WAS CALLED FOR HEARING. DURING THE PROCEEDING, HE COULD NOT APPEAR BEFORE THE BENCH AND AS A RESULT, THE TRIBUNAL HAS PASSED THE ORDER EX PARTE. THE ASSESSEE ALSO SUBMITTED THE AFFIDAVIT STATING THE REASONS AS FOLL OWS: 2. THAT THE AUTHORIZED REPRESENTATIVE SHRI MANISH TIWARI, FCA WHILE REPRESENTING THE MATTERS BEFORE THE OTHER BENCHES O N 28.02.2019 WAS DETAINED BY HALF AN HOUR. BY THE TIME MR. TIWARI REACHED THE HO NBLE B BENCH, THE ABOVE MATTER WAS ALREADY HEARD ON EX PARTE VIEW ON 28.02 .2019. KANCO ENTERPRISES LTD. MA NO. 80/KOL/2019 (ARISING OUT OF I.T.A. NO. 2040/KOL/2017) ASSESSMENT YEAR:2009-10 P PP PA AA AG GG GE EE E | || | 2 22 2 3. THAT THE FAILURE TO REPRESENT THE CASE ON 28.02. 2019 BEING DUE TO CIRCUMSTANCES BEYOND CONTROL AS EXPLAINED AT PARA 2 ABOVE THERE W AS NO OCCASION FOR FILING ADJOURNMENT OR REPRESENTING THE MATTER BEFORE THE H ONBLE BENCH. 3. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE M ATERIAL AVAILABLE ON RECORD. WE NOTE THAT A.R. OF THE ASSESSEE WHILE REPRESENTIN G THE MATTERS BEFORE THE OTHER BENCHES OF THIS TRIBUNAL ON 28.02.2019 WAS DETAINED BY HALF AN HOUR. BY THE TIME, A.R. REACHED THE B BENCH, THE MATTER WAS ALREADY HEARD ON EX-PARTE VIEW ON 28.02.2019 . WE NOTE THAT A.R. OF THE ASSESSEE COUL D NOT PLEAD THE CASE DUE TO CIRCUMSTANCES BEYOND HIS CONTROL, AS NARRATED IN TH E AFFIDAVIT SUBMITTED BEFORE US. HENCE WE ARE OF THE VIEW THAT IT IS A REASONABLE CAUSE TO RECALL THIS ORDER AND HENCE IN THE INTEREST OF JUSTICE AND FAIR PLAY WE R ECALL THE ORDER OF THE TRIBUNAL DATED 15/03/2019. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 17.07.201 9. SD/- ( A.T. VARKEY ) SD/- (A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER / DATE: 17/07/2019 ( SB, SR.PS ) COPY OF THE ORDER FORWARDED TO: 1. KANCO ENTERPRISES LIMITED 2. ACIT, CIRCLE-4(1), KOLKATA 3. C.I.T(A)- 4. C.I.T.- KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. 6. GUARD FILE. TRUE COPY BY ORDER ASSIST ANT REGISTRAR ITAT, KOLKA TA BENCHES