Natraj Pvt. Ltd., Kolkata V. DCIT, CIR-1, KOLKATA, Kolkata

MA 81/KOL/2016

• Counselvise Citation: [2016] 123 COUNSELVISE.COM (IT) 5451 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-08-2016
• Appeal Filed By: Assessee
• Bench Allotted: B
• Next Hearing Date: 05-08-2016
• Assessment Year: 2006-2007
• Appeal Filed On: 14-06-2016
• Court: TRIBUNAL
• Department Lawyers: MD GHYAS UDDIN JCIT LD
• Assessee Lawyers: ANIL KOCHAR 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. 81/KOL/2016 [IN I.T A NO. 895/KOL/2013 A.Y 2006-07] M/S. NATRAJ PRIVATE LIMITED VS. D.C.I.T, CIR-1, KOLKATA PAN: AAACN 8670Q [ APPLICANT ] [ RESPONDENT ] APPLICANT BY : SHRI ANIL KOCHAR, ADVO CATE, 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. 895/KOL/2 013 DATED 11 TH FEBRUARY, 2016 FOR THE ASSESSMENT YEAR 2006-07. 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 ANIL KOCHAR , ADVOCATE, LEARNED AR REPRESE NTED ON BEHALF OF THE ASSESSEE AND MD. GHYAS UDDIN, LEARNED 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 11-02-2016 BEING THE ASSESSEE/LD.AR OF THE ASSESSEE WAS NOT PRESENT ON THE SAID DATE OF HEARING. IT WAS ALSO SUBMITTED BY HIM THAT DESPITE THE FACT THAT THE DATE OF HARING ON 11-02-2016 WAS INFORMED TO THE ASSESSEE THROUGH NO TICE BOARD ON 05-01- 2016, STILL IT ESCAPED ATTENTION. THEREFORE, THE A SSESSEE/LD.AR COULD NOT M.A NO.81/KOL/16-A-JM M/S. NATRAJ PVT. LTD 2 APPEAR ON 11-02-2016 AT THE TIME WHEN THE MATTER WA S CALLED FOR HEARING. THERE WAS NO WILLFUL OR INTENTIONAL DEFAULT ON THE PART OF THE ASSESSEE IN THE MATTER OF NON-APPEARANCE ON THE DATE OF HEARING. T HUS, THERE WAS SUFFICIENT REASON IN NOT APPEARING BEFORE THE TRIBUNAL ON THE SAID DATE OF HEARING ON 11- 02-2016. FINALLY, THE LD.AR FOR THE ASSESSEE PRAYED BEFORE US THAT ONE MORE OPPORTUNITY PLEASE BE GIVEN TO REPRESENT THE ASSESS EES CASE BY ALLOWING THIS MISC. APPLICATION. 5. IN REPLY, THE LEARNED JCIT/SR.DR HAS OPPOSED THE MISC. APPLICATION FILED BY THE ASSESSEE. HE RELIED ON THE IMPUGNED ORDER O F THE TRIBUNAL DATED 11-02- 2016. 6. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. WE FI ND THAT THE TRIBUNAL BY FOLLOWING THE DECISIONS IN THE CASES OF SUPRA I.E. IN THE CASES OF CIT VS. MULTIPLAN (I) LTD REPORTED IN 38 ITD 320(DEL) AND HONBLE MP HIGH COURT IN THE CASE OF ESTATE OF LATE TUKJIRAO HOLKARS HAS PAS SED AN EX-PARTE ORDER BEING NON-APPEARANCE OF THE ASSESSEE ON THE SAID DATE OF HEARING. WE FIND THAT NOTICE OF HEARING WAS NOT PROPERLY SERVED UPON THE ASSESSE E. THOUGH THE DATE OF HARING ON 11-02-2016 WAS INFORMED TO THE ASSESSEE THROUGH NOTICE BOARD ON 05-01-2016, STILL IT ESCAPED ATTENTION. THERE WAS NO WILLFUL OR INTENTIONAL DEFAULT ON THE PART OF THE ASSESSEE FOR NON APPEARA NCE ON THE SAID DATE OF HEARING. THUS THERE WAS REASONABLE CAUSE OF THE AS SESSEE IN NOT APPEARING ON THE SAID DATE OF HEARING. HENCE, THE ASSESSEE/LD. AR COULD NOT APPEAR ON THE SAID DATE OF HEARING ON 11-02-2016. WE, IN THE INTE REST OF JUSTICE AND FAIR PLAY, RECALL THE SAID ORDER OF THE TRIBUNAL. REGIST RY IS DIRECTED TO FIX THE CASE ON 27/09/2016 AS ANNOUNCED IN THE OPEN COURT. M.A NO.81/KOL/16-A-JM M/S. NATRAJ PVT. LTD 3 7. IN THE RESULT, THE MISC. APPLICATION FILED BY TH E ASSESSEE 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 COPY OF THE ORDER FORWARDED TO: 1 . APPLICANT : M/S. NATRAJ PVT. LTD C/O ANIL KOCHAR/S.L KOCHAR, ADVOCATES, 86 CANNING STREET, KOL-1. 2 RESPONDENT : THE DCIT, CIR-1, KOLKATA 3 . CIT, 4 . CIT(A), 5 . DR, KOLKATA BENCHES, KOLKATA **PP/SPS TRUE COPY] BY ORDER, ASSTT REGISTRAR.