M/s. Sweet Sales Pvt. Ltd., , Kolkata V. ITO, Ward - 13(4), Kolkata, Kolkata

MA 84/KOL/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 2854 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-11-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 12-08-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RANU BISWAS
• Assessee Lawyers: SUBASH AGARWAK
• Keywords: Period of limitation
• Section: 254(2)

Judgement Text

M.A. 84/KOL/2020 (IN ITA NO. 1 431/KOL/2017) ASSESSM ENT YEAR: 2012-2013 SWEET SA LES (P) LIMITED 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA C BENCH, KOLKATA [VIRTUAL COURT HEARING] BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER & SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER M.A. NO. 84/KOL/2020 (IN I.T.A. NO. 1431/KOL/2017) ASSESSMENT YEAR: 2012-2013 SWEET SALES (P) LIMITED,........................... ................................ APPLICANT 4, NAWAB LANE, 2 ND FLOOR, KOLKATA-700001 [PAN:AASCS6313D] -VS.- INCOME TAX OFFICER,................................ .................................... RESPONDENT WARD-13(4), KOLKATA, APPEARANCES BY: SHRI SUBASH AGARWAK, ADVOCATE, APPEARED ON BEHALF O F THE ASSESSEE SMT. RANU BISWAS, ADDL. CIT , APPEARED ON BEHALF OF THE REVENUE DATE OF CONCLUDING THE HEARING : NOVEMBER 20, 2020 DATE OF PRONOUNCING THE ORDER : NOVEMBER 25, 2020 O R D E R PER SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER :- THIS ASSESSEES MISCELLANEOUS APPLICATION FILED UN DER SECTION 254(2) OF THE INCOME TAX ACT, 1961; IN SHORT THE A CT SEEKS TO RE- CALL/RECTIFY THE TRIBUNALS ORDER DATED 11.07.2018 DISMISSING THE MAIN APPEAL ITA NO. 1431/KOL/2017 FOR NON-PROSECUTION ON ACCOUNT OF ITS NON-APPEARANCE. HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. LEARNED COUNSEL AT THE OUTSET INVITED OUR ATTENT ION TO THE ASSESSEES PLEADINGS THAT IT HAD CHANGED ITS ADDRES S TO JAISWAL BHAWAN, MUGHALSARAI, CHANDAULI, UTTAR PRADESH-232101 ON 18. 05.2018 AND, M.A. 84/KOL/2020 (IN ITA NO. 1 431/KOL/2017) ASSESSM ENT YEAR: 2012-2013 SWEET SA LES (P) LIMITED 2 THEREFORE, THE CORRESPONDING NOTICE OF HEARING IN T HE MAIN CASE ON 14.06.2018 COULD NOT BE SERVED WHICH CULMINATED IN ITS NON-APPEARANCE. ALL THESE FACTUAL AVERMENTS HAVE GONE UN-REBUTTED F ROM THE REVENUES SIDE. WE NOTICE IN THIS FACTUAL BACKDROP THAT THE A SSESSEES NON- APPEARANCE IN THE MAIN APPEALS HEARING WAS NEITHER INTENTIONAL NOR DELIBERATE BUT ON ACCOUNT OF CIRCUMSTANCES BEYOND I TS CONTROL. LD. D.R. AT THIS STAGE SUBMITTED THAT THE ASSESSEES INSTANT MI SCELLANEOUS APPLICATION HAS BEEN FILED BEYOND THE PERIOD OF SIX MONTHS STA TUTORY LIMITATION UNDER SECTION 254(2) OF THE ACT. WE FIND NO MERIT IN THE INSTANT TECHNICAL OBJECTION SINCE THE PERIOD OF LIMITATION STIPULATED IN SECTION 254(2) IS NOT APPLICABLE IN CASE OF THE TRIBUNALS EX-PARTE DISMI SSAL UNDER RULE 24 AS PER M/S. MAA TARA AGRO INDUSTRIES (M.A. NO. 179/KOL /2018 ORDER DATED 21 ST DECEMBER, 2018 TAKING NOTE OF OM PRAKASH U/S ITO ( 2018) 94 TAXMANN.COM 394 (DELHI). WE THUS ACCEPT THE ASSESSE ES INSTANT MISCELLANEOUS APPLICATION AND RE-CALL OUR ORDER DAT ED 11.07.2018 PASSED IN THE MAIN APPEAL BEING ITA NO. 1431/KOL/2017. THE REGISTRY IS DIRECTED TO REFIX THE SAID MAIN APPEAL IN DUE COURS E AFTER PRIOR INTIMATION TO BOTH THE PARTIES AT THEIR RESPECTIVE ADDRESSES. 3. THIS ASSESSEES MISCELLANEOUS APPLICATION IS ALL OWED. ORDER PRONOUNCED IN THE OPEN COURT ON NOVEMBER 25, 2020. SD/- SD/- (J. SUDHAKAR REDDY) (SATBEER SINGH G ODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER KOLKATA, THE 25 TH DAY OF NOVEMBER, 2020 COPIES TO : (1) SWEET SALES (P) LIMTIED, 4, NAWAB LANE, 2 ND FLOOR, KOLKATA-700001 (2) INCOME TAX OFFICER, WARD-13(4), KOLKATA (3) COMMISSIONER OF INCOME TAX (APPEALS)-5. KOLKATA ; (4) COMMISSIONER OF INCOME TAX- , (5) THE DEPARTMENTAL REPRESENTATIVE M.A. 84/KOL/2020 (IN ITA NO. 1 431/KOL/2017) ASSESSM ENT YEAR: 2012-2013 SWEET SA LES (P) LIMITED 3 (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.