Shree Shankar Steels, Kolkata V. ITO, WD-44(3), KOLKATA, Kolkata

MA 88/KOL/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5873 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-11-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2008-2009
• Appeal Filed On: 25-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARINDAM BHATTACHARYA CIT LD
• Assessee Lawyers: SUBASH AGARWAL LD

Judgement Text

INCOME TAX APPELLATE TRIBUNAL D BENCH : K OLKATA BEFORE SHRI WASEEM AHMED, AM & SHRI S.S.VISWANE THRA RAVI, JM M.A. NO. 88/K OL/2017 [IN I.T A NO. 1341/KOL/2016 A.Y 2008-09] SHREE SHANKAR STEELS VS. INCOME TAX OFFICER PAN: AAKFS 2965H WARD 44(3), KOLKATA [ APPLICANT ] [ RESPONDENT ] APPLICANT BY : SHRI SUBASH AGARWAL, A DVOCATE, LD.AR RESPONDENT BY : SHRI ARINDAM BHATTACHAR YA, ADDL.CIT, LD.SR.DR DATE OF HEARING : 03-11-2017 DATE OF PRONOUNCEMENT : 03-11-2017 ORDER SHRI S.S.VISWANETHRA RAVI, JM BY VIRTUE OF THIS MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE U/S. 254(2) OF THE ACT, THE ASSESSEE INTENDS TO RECALL T HE IMPUGNED EX PARTE ORDER DT. 22-03-2017 PASSED BY THIS TRIBUNAL. 2. BY WAY OF THIS MISC. APPLICATION THE ASSESSEE ST ATED THAT VIDE ORDER DT. 22-03-2017 THE TRIBUNAL [ITAT KOLKATA] DISMISSE D THE APPEAL OF THE ASSESSEE FOR NON PROSECUTION AND PASSED AN EX PARTE ORDER. THE LD. AR OF THE ASSESSEE VIDE MISC. APPLICATION STATED THAT THE HEARING DATES 07-02- 2017 & 22-03-2017 WERE NOT IN THE KNOWLEDGE OF ASSE SSEE. THEREFORE, ON THE DATE OF HEARING (22-03-2017) THE ASSESSEE WAS A BSENT AND THE TRIBUNAL PASSED SAID EX PARTE ORDER. THE ASSESSEE WAS UNAWARE OF THE DATE OF HEARING, WHICH RESULTED IN NON PROSECUTION AND NON-ATTENDANCE BY THE ASSESSEE. SUCH NON-ATTENDANCE/ NON PROSECUTION WAS DUE TO THE BONAFIDE REASON. IN VIEW OF ABOVE, HE PRAYED TO REC ALL THE SAID ORDER DT. 22-03-2017 BY ALLOWING THIS MISC. APPLICATION FILE D BY THE ASSESSEE. 3. ON THE OTHER HAND, THE LD.DR RELIED ON THE SAID ORDER DT. 22-03- 2017 OF THE TRIBUNAL. HE OPPOSED TO THE SUBMISSION OF THE LD.AR IN ALLOWING THIS MISC. APPLICATION. M.A NO. 88/KOL/2017 2 4. HEARD RIVAL SUBMISSIONS AND PERUSED THE RECORD. ON PERUSAL OF THE ORDER DT.22-03-2017, WE FIND THAT INSPITE OF SERVIC E OF NOTICES BY THE REGISTRY ISSUED TIME TO TIME NEITHER ANY ONE APPEAR ED NOR THERE WAS ANY ADJOURNMENT APPLICATION ON BEHALF OF ASSESSEE FOR T HE HEARING 22-03- 2017. THUS, FOLLOWING THE VARIOUS DECISIONS IN THE CASES OF MULTIPLAN INDIA (P) LTD REPORTED IN 38 ITD 320 (DEL), HONBLE MADHY A PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT REPORTED IN 223 ITR 480(MP) THE TRIBUNAL DISMISSED THE APPEAL OF ASSESS EE BY EX PARTE ORDER FOR NON PROSECUTION. WE FIND THAT THERE WAS SUFFICI ENT REASON OF ASSESSEE IN NOT APPEARING BEFORE THE TRIBUNAL ON THE SAID DA TE OF HEARING [22-03- 2017]. THEREFORE, IN VIEW OF SUBMISSIONS OF ASSESSE E, WE RECALL THE ORDER DT. 22-03-2017 BY ALLOWING THIS MISC. APPLICATION F ILED BY THE ASSESSEE. THE REGISTRY IS DIRECTED TO FIX THE CASE AFRESH BY ISSUING NOTICES TO THE RESPECTIVE PARTIES. 5. IN THE RESULT, THE MISC. APPLICATION FILED BY T HE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 03-11-2017 SD/- SD/- WASEEM AHMED S.S.VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 03-11-2017 COPY OF THE ORDER FORWARDED TO: 1 . APPLICANT/ASSESSEE : M/S. SHREE SHANKAR STEELS 18/1 MAHARSHI DEVENDRA ROAD, 7 TH FLOOR, KOLKATA-7. 2 RESPONDENT/DEPARTMENT : THE INCOME TAX OFFICER, WARD 44(3), 3 GOVT PLACE (W), KOLKATA-700001. 3 . CIT, 4 . CIT(A), 5 . DR, KOLKATA BENCHES, KOLKATA **PP/SPS TRUE COPY BY ORDER, SR.PS, H.O.O, ITAT,KOL