Shree Shyam Re-Rolling Mills Pvt. Ltd., Kolkata V. ACIT, Central Circle - XXIII, Kolkata, Kolkata

MA 82/KOL/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8738 (ITAT-KOLKATA)
• Duration Of Justice: 10 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-07-2012
• Appeal Filed By: Assessee
• Bench Allotted: D
• Assessment Year: misc
• Appeal Filed On: 19-09-2011
• Court: TRIBUNAL
• Department Lawyers: A K DEY LD
• Assessee Lawyers: R CHOWDHURY LD
• Keywords: Reasonable cause

Judgement Text

, D, , IN THE INCOME TAX APPELLATE TRIBUNAL D B ENCH : KOLKATA [ , ! 1#$, ] [BEFORE HONBLE SHRI PRAMOD KUMAR,, AM & HONBLE S HRI GEORGE MATHAN, JM %% $ & /M.A. NO.82/KOL/2011 [IN I.T (SS)A. NO.91/KOL/2004 ] ASSESSMENT YEAR : 1991-92 TO 2000-01 & PART PERIOD UPTO 24-10-2000 SHREE SHYAM RE-ROLLING MILLS PVT.LTD VS. ACIT, CENTRAL CIRCLE XXIII, KOLKATA PAN: AADCS 7507C [ /APPLICANT ] [)#*/ RESPONDENT ] /APPLICANT BY : SHRI R. CHOWDHURY, LD.AR )#* / RESPONDENT BY : SHRI A.K.DEY, LD.DR $, - . /DATE OF HEARING : 20/07/2012 /0 - . /DATE OF PRONOUNCEMENT: 20/07/2012 1 /ORDER ! 1#$, SHRI GEORGE MATHAN, JUDICIAL MEMBER THE ASSESSEE, BY THIS MISCELLANEOUS APPLICATION U/S . 254(2) OF THE ACT HAS REQUESTED FOR RECALLING OF THE ORDER OF THE TRIBUNAL DATED 31 ST JANUARY 2005. THE TRIBUNAL HAVE PASSED AN EX PARTE ORDER DATED 31-01-2005.. 2. IN THE MISCELLANEOUS PETITION, IT WAS STATED B Y THE LEARNED AR FOR THE ASSESSEE THAT THE NON-COMPLIANCE OF NOTICE FIXING THE HEARING WAS NOT BECOME UNDER THE KNOWLEDGE OF THE ASSESSEE COMPANY. IT WAS ALSO SUBMITTED THAT DUE T O NON APPEARANCE OF THE LD.AR, HONBLE ITAT DECIDED THE CASE EX-PARTE AND AS SUCH APPEAL WAS DISMISSED BY FOLLOWING THE DECISION IN THE CASE OF CIT VS. MULTIPLAN (I) LTD 38 ITD 320 (DEL). IT WAS FURTHER SUBMITTED THAT THE ORDER OF THE ITAT DATED 31-01-2005 WAS NOT SERVED ON THE ASSESSE E. IT WAS ALSO SUBMITTED THAT THERE WAS REASONABLE CAUSE FOR NON-COMPLIANCE ON THE PART OF THE ASSESSEE COMPANY DUE TO THE DEFAULT OF APPEARANCE OF THE LD.AR ON THE DATE FIXED FOR HEARI NG. LASTLY, HE PRAYED BEFORE THE BENCH THAT MISC. APPLICATION FILED BY THE ASSESSEE BE RECALLED . 3. THE LEARNED DR APPEARING ON BEHALF OF THE REVENU E RELIED ON THE ORDER OF THE TRIBUNAL DATED 31-01-2005. 4. WE HAVE HEARD BOTH THE PARTIES AND HAVE PERUSED THE RECORDS OF THE CASE. WE ARE OF THE OPINION THAT ASSESSEE WAS PREVENTED BY REASONABLE C AUSE TO APPEAR BEFORE THE TRIBUNAL ON 31-01- 2005. WE, THEREFORE, RECALL THE ORDER DATED 31-01-2 005 AND FIX THE CASE FOR HEARING ON 3-1-2013. BOTH THE PARTIES ARE INFORMED. [M.A. NO.82/KOL/11-D-GM 2 5. IN THE RESULT, THE MISC. APPLICATION FILED BY TH E ASSESSEE IS ALLOWED 1 2 $ 3 45 ORDER PRONOUNCED IN THE OPEN COURT ON 20-07-2012 SD/- SD/- [ , ] [ ! 1#$ , ] [ PRAMOD KUMAR, ACCOUNTANT MEMBER ] [GEORGE MATHAN, JUDICIAL MEMBER ] . / DATED : 20-07-2012 1 - 66% 7%0/ COPY OF THE ORDER FORWARDED TO: 1. #* /APPELLANT- SHREE SHYAM RE-ROLLING MILLS PVT. LTD 187 RABINDRA SARANI, KOL-1 2 )#* / RESPONDENT : ACIT, CC XXIII, 18 RABINDRA SARANI, KOL-1 3. 61$/ CIT, 4. 61$ ()/ CIT(A), 5. ?63 6$/ DR, KOLKATA BENCHES, KOLKATA *PP/SPS [)% 6/ TRUE COPY] 1$/ BY ORDER, /ASSTT REGISTRAR.