Sri Monoj Kumar Agarwal Prop. of M/s.Lakshmi Narayan Trading Co., Midnapore V. Add.CIT,Range-2, Midnapore, Midnapore

MA 81/KOL/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9141 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-09-2012
• Appeal Filed By: Assessee
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 12-07-2012
• Court: TRIBUNAL
• Department Lawyers: K N JANA LD
• Assessee Lawyers: ALOKE KUMAR GHOSH LD
• Keywords: Reasonable cause

Judgement Text

, B, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : KOLKATA [ , ! 1#$, ] [BEFORE HONBLE SHRI PRAMOD KUMAR, AM & HONBLE SH RI GEORGE MATHAN, JM %% $ & /M.A. NO. 81/KOL/2012 [IN I.T.A NO. 281/KOL/2012] ASSESSMENT YEAR : 2007-08 SRI MANOJ KUMAR AGARWAL VS. A DDL. CIT, RANGE-2, MIDNAPORE PAN: ACQPA 9653D [ /APPLICANT ] [)#*/ RESPONDENT ] /APPLICANT BY : SHRI ALOKE KUMAR GHOSH, ADVOCATE, LD.AR )#* / RESPONDENT BY : SHRI K.N. JANA,, LD. SR.DR $, - . /DATE OF HEARING : 21/09/2012 /0 - . /DATE OF PRONOUNCEMENT: 21/09/2012 1 /ORDER ! 1#$, SHRI GEORGE MATHAN, JUDICIAL MEMBER THIS IS A MISCELLANEOUS APPLICATION FILED BY THE AS SESSEE U/S. 254(2) OF THE ACT AGAINST THE EX-PARTE ORDER OF THE TRIBUNAL IN ITA NO. 281/KOL/ 2012 DATED 13-06-2012 FOR THE ASSESSMENT YEAR.2007-08 2. THE ASSESSEE, BY THIS MISCELLANEOUS APPLICATION U/S. 254(2) OF THE ACT HAS REQUESTED FOR RECALLING OF THE ORDER OF THE TRIBUNAL DATED 13-06 -2012. THE TRIBUNAL HAVE PASSED AN EX PARTE ORDER DATED 13-06-2012 BY FOLLOWING THE DECISION OF THE ITAT, DELHI BENCH IN THE CASE OF MULTIPLAN (I) LIMITED REPORTED IN 38 ITD 320(DEL).. 3. SHRI ALOKE KUMAR GHOSH, ADVOCATE, LEARNED .AR REPRESENTED ON BEHALF OF THE ASSESSEE AND SHRI K.N. JANA, LEARNED SR. DR REPRESENTED ON BEH ALF OF THE REVENUE. 4. IN THE MISCELLANEOUS PETITION, IT WAS STATED BY THE LEARNED AR FOR THE ASSESSEE THAT THE ORDER IN APPEAL CASE NO.281/KOL/2012 ON 04-07-2012, WHER EIN IT HAS COME TO THE KNOWLEDGE THAT THE SAID APPEAL WAS FIXED FOR HEARING ON 13-06-2012. IT WAS ALSO SUBMITTED THAT THE AUTHORIZED STAFF, WHO WAS RESPONSIBLE FOR ALL INCOME-TAX AND SALES TAX MA TTERS, SUDDENLY BECAME ILL ON AND FROM 09-06- 2012 TO 15-06-2012 AND DURING THE SAID PERIODS I.E . FROM 10.6.12 TO 16.6.12, THE ASSESSEE WAS ALSO OUT OF TOWN TO ATTEND SOME BUSINESS VISITS AND SINC E THE DATE OF HEARING OF THE SAID APPEAL WAS KNOWN TO THE ACCOUNTANT OF THE ASSESSEE, WHO WAS RESPONSI BLE TO COMMUNICATE THE ADVOCATE OF THE ASSESSEE, IT COULD NOT BE DONE DUE TO ILLNESS OF THE AUTHORIZ ED STAFF AND NEITHER IT WAS POSSIBLE FOR HIM ALSO T O COMMUNICATE THE ASSESSEES ADVOCATE DUE TO THE SAI D REASON. IT WAS FURTHER SUBMITTED THAT SINCE THE [M.A. NO,81/KOL/12-B-GM 2 DATE OF SUCH HEARING OF THE CASE WAS NOT KNOWN TO T HE ASSESSEE, IT WAS NOT POSSIBLE FOR HIM TO REPRESENT HIS CASE IN TIME. THE LD.AR FOR THE ASS ESSEE ALSO SUBMITTED THAT THERE WAS NO DELIBERATE O R WILLFUL NEGLECT ON THE PART OF THE ASSESSEE IN NOT REPRESENTING THE CASE ON THE DATE SO FIXED FOR HEARING. IT WAS THE SUBMISSION THAT THE ORDER DAT ED 13-06-2012 BE RECALLED BY ALLOWING THIS MISC. APPLICATION. 5. THE LEARNED DR APPEARING ON BEHALF OF THE REVEN UE HAS RELIED ON THE ORDER OF THE TRIBUNAL DATED 13-06-2012. 6. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE RECORDS OF THE CASE. WE ARE OF THE OPINION THAT ASSESSEE WAS PREVENTED BY REASONABLE CAUSE TO APPEAR BEFORE THE TRIBUNAL ON 13-06-2012. WE, THEREFORE, RECALL THE ORDER DATED 13-06-2012 AND FI X THE CASE FOR HEARING ON 26-02-2013.. BOTH THE PARTIES ARE INFORMED. 7. IN THE RESULT, THE MISC. APPLICATION FILED BY TH E ASSESSEE IS ALLOWED 1 2 $ 3 45 ORDER PRONOUNCED IN THE OPEN COURT ON 21-09-2012 SD/- SD/- [ , ] [ ! 1#$ , ] [ PRAMOD KUMAR, ACCOUNTANT MEMBER ] [GEORGE MATHAN, JUDICIAL MEMBER ] . / DATED : 21-09-2012 1 - 66% 7%0/ COPY OF THE ORDER FORWARDED TO: 1. #* /APPELLANT- SRI MANOJ KUMAR AGARWAL, VILL: TEMAT HANI, LUTHUNIA, DIST; PASHCHIM MIDNAPUR, PIN 721101. 2 )#* / RESPONDENT : ADDL CIT, RANGE-2, MIDNAPORE 712101 3. 61$/ CIT, 4. 61$ ()/ CIT(A), 5. ?63 6$/ DR, KOLKATA BENCHES, KOLKATA *PP/SPS [)% 6/ TRUE COPY] 1$/ BY ORDER, /ASSTT REGISTRAR