M/s Jindal Vinimay Pvt. Ltd., Kolkata V. ITO, Ward-4(2), Kolkata, Kolkata

MA 88/KOL/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 4024 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-10-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 09-10-2020
• Assessment Year: 2008-2009
• Appeal Filed On: 08-09-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANGRA
• Assessee Lawyers: I P BANSAL
• Keywords: Period of limitation; Time period of passing order
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B (VIRTUAL COURT HEARING), BENCH KOLKATA BEFORE SHRI P. M. JAGTAP, V.P & SHRI S. S. GODARA, JM M.A NO.88/KOL/2020 (IN I.T.A NO.1480/KOL/2016 ) ( [ [ / ASSESSMENT YEAR: 2008-09) M/S JINDAL VINIMAY PVT. LTD. C/O R. G. AGARWAL, 25/1, BARANSASHI GHOSH STREET, KOL-7. VS. ITO, WARD-4(2), KOLKATA ./ ./PAN/GIR NO.: AABCJ9604K (APPELLANT) .. (RESPONDENT) APPELLANT BY : SHRI I. P BANSAL, AR RESPONDENT BY : SHRI JAYANTA KHANGRA, JCIT / DATE OF HEARING : 09/10/2020 /DATE OF PRONOUNCEMENT : 22/10/2020 / O R D E R PER SHRI S. S. GODARA: THIS ASSESSEES MISCELLANEOUS APPLICATION FILED U/S 254(2) OF THE ACT SEEKS TO RECALL THE TRIBUNALS ORDER DATED 28.05.2018 DISMISSING ITS MAIN APPEAL ITA NO.1480/KOL/2016 FOR NON-PROSECUTION ON ACCOUNT OF ITS NON-APPEARANCE ON THE SAID DATE OF HEARING. HEARD BOTH THE PARTIES. CASE FILE PERSUED. 2. IT TRANSPIRES AT THE OUTSET THAT THE ASSESSEES FIRST AND FOREMOST PLEA RAISED IN ITS INSTANT MISCELLANEOUS APPLICATION IS THAT THE TRIBUNALS NOTICE OF HEARING FOR 28.05.18 WAS NEVER SERVED SO AS TO ENABLE ITS LEARNED AUTHORIZED REPRESENTATIVE TO APPEAR IN THE COURSE OF HEARING. THE CORRESPONDING SOLEMN AVERMENTS HAVE GONE UNREBUTTED FROM THE REVENUE SIDE. THE FACT ALSO REMAINS THAT THE TRIBUNALS ORDER IN ISSUE HAS NOT DEALT WITH THE RELEVANT ISSUE(S) ON MERITS. 3. CASE FILE REVEALS THAT THE INSTANT MISCELLANEOUS APPLICATION HAS BEEN FILED BEYOND A PERIOD OF SIX MONTHS I.E. ON 15.09.12 FROM THE DATE OF ORDER IN ISSUE I.E. 28.05.18. THIS TRIBUNALS YET ANOTHER COORDINATE BENCHS DECISION IN M/S MAA TARA M.A NO.88/KOL/2020 M/S JINDAL VINIMAY PVT. LTD. PAGE | 2 AGRO INDUSTRIES M.A NO.179/KOL/2018 DATED 21.12.18 TAKES INTO CONSIDERATION OM PRAKASH SANGWAN VS ITO (2018) 94 TAXMANN.COM 394 (DELHI) THAT THE FOREGOING LIMITATION PERIOD PRESCRIBED IS NOT APPLICABLE IN THE CASE OF AN EX PARTE ORDER DISMISSING AN APPEAL FOR NON-PROSECUTION. WE THEREFORE HOLD IN THESE FACTS AND CIRCUMSTANCES THAT THE ASSESSEES NON-APPEARANCE IN THE MAIN APPEAL HEARING ON 28.05.18 IS NEITHER INTENTIONAL NOR DELIBERATE BUT ON ACCOUNT OF LACK OF SERVICE ONLY. WE ACCORDINGLY RECALL OUR ORDER AND DIRECT THE REGISTRY TO FIX THE MAIN APPEAL FOR HEARING ON 26.11.20. IT IS MADE CLEAR THAT BOTH THE PARTIES HAVE ALREADY INFORMED ABOUT THE SAID LISTING. NO FURTHER NOTICE CAN BE ISSUED TO EITHER ONE OF THEM FOR THE SAID DATE. 4. THIS ASSESSEES MISCELLANEOUS APPLICATION IS ALLOWED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 22.10.2020. SD/- ( P.M. JAGTAP ) SD/- (S. S. GODARA) VICE-PRESIDENT JUDICIAL MEMBER /KOLKATA; / DATE: 22/10/2020 RS / COPY OF THE ORDER FORWARDED TO : TRUE COPY BY ORDER ASSISTANT REGISTRAR, I.T.A.T, KOLKATA BENCHES, KOLKATA . 1. THE APPELLANT- M/S JINDAL VINIMAY PVT. LTD. 2. THE RESPONDENT- ITO, WARD-4(2), KOLKATA 3. ( ) / THE CIT(A), KOLKATA [SENT THROUGH EMAIL] 4. / CIT 5. , , / DR, ITAT, KOLKATA [SENT THROUGH EMAIL] 6. [ / GUARD FILE.