Eldyne Electro Systems Pvt Ltd, Kolkata V. D.C.I.T Cir - 1,kolkata, Kolkata

MA 92/KOL/2017

• Counselvise Citation: [2017] 123 COUNSELVISE.COM (IT) 5579 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-11-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 30-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: D S DAMLE

Judgement Text

1 M.A. NOS. 92 & 93/KOL/2017 (ARISING OUT OF I.T.A. NOS. 1014 & 1015/KOL/2013) ASSESS MENT YEARS : 2008-2009 & 2009-2010 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA C BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND SHRI N.V. VASUDEVAN, JUDICIAL MEMBER M.A. NOS. 92 & 93/KOL./2017 (IN I.T.A. NOS. 1014 & 1015/KOL./2013) ASSESSMENT YEARS : 2008-2009 & 2009-2010 ELDYNE ELECTRO SYSTEMS PVT. LIMITED,............... ..............APPLICANT P-21, OLD BALLYGUNGE ROAD, KOLKATA-700 019 [PAN: AAACE 7357 H] -VS.- DEPUTY COMMISSIONER OF INCOME TAX,................. ..........RESPONDENT CIRCLE-1, KOLKATA, AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-700 069 APPEARANCES BY: SHRI D.S. DAMLE, FCA, FOR THE ASSESSEE SHRI SHALLONG YADDEN, ADDL. CIT, D.R., FOR THE DEPA RTMENT DATE OF CONCLUDING THE HEARING : NOVEMBER 24, 2017 DATE OF PRONOUNCING THE ORDER : NOVEMBER 24, 2017 O R D E R PER SHRI P.M. JAGTAP, ACCOUNTANT MEMBER : BY THESE MISCELLANEOUS APPLICATIONS, THE ASSESSEE I S SEEKING RECALL OF THE COMMON ORDER OF THE TRIBUNAL DATED OCTOBER 2 6, 2016 PASSED EX- PARTE DISMISSING THE APPEALS OF THE ASSESSEE BEING I.T.A. NOS. 1014 & 1015/KOL/2013 FOR NON-PROSECUTION ON THE FOLLOWING GROUNDS:- THE PETITIONER IN THIS REGARD SUBMITS THAT THE INCOME TAX MATTERS WERE EARLIER LOOKED AFTER BY MR. V.N. PUROHIT, CHARTERED ACCOUNTANT ALONG WITH MR. D. BHOWMIK. THE PETITIONER IS INFORMED THAT MR. BHOWMI K, WHO WAS ENTRUSTED WITH LOOKING AFTER THE APPELLATE MATTERS EXPIRED IN 2016 AND AFTER HIS PASSING AWAY TAX MATTERS OF THE PETITIONER COULD NOT BE PROPERLY LOO KED AFTER TILL ALTERNATE ARRANGEMENT WAS MADE IN EARLY 2017. THE PETITIONER SUBMITS THAT DUE TO UNFORTUNATE A ND UNFORESEEN CIRCUMSTANCES WHICH OCCURRED ON PASSING AWAY OF MR. BHOWMIK, PROPER COMPLIANCE TO THE NOTIC E MIGHT NOT HAVE BEEN MADE. THE PETITIONER HOWEVER SUBMITS THAT THE NON-COMPLIANCE WAS NEITHER DELIBER ATE 2 M.A. NOS. 92 & 93/KOL/2017 (ARISING OUT OF I.T.A. NOS. 1014 & 1015/KOL/2013) ASSESS MENT YEARS : 2008-2009 & 2009-2010 NOR WILFUL. IF THE PETITIONER IS GIVEN FRESH OPPORT UNITY OF HEARING, THEN THE PETITIONER WILL BE DEFEND ITS CAS E ON MERITS. 2. KEEPING IN VIEW THE ABOVE REASONS GIVEN BY THE A SSESSEE, WE ARE SATISFIED THAT THERE WAS A SUFFICIENT CAUSE FOR THE NON-APPEARANCE OF THE ASSESSEE ON 26 TH OCTOBER, 2016 WHEN ITS APPEALS WERE CALLED FOR HEA RING. WE, THEREFORE, RECALL THE EX-PARTE ORDER DATED OCTO BER 26, 2016 PASSED BY THE TRIBUNAL, KEEPING IN VIEW THE PROVISO TO RULE 2 4 OF THE APPELLATE TRIBUNAL RULES, 1963 AND RESTORE THE APPEALS OF THE ASSESSEE AT ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO FIX TH E SAME FOR HEARING AFRESH ON 10 TH JANUARY, 2018 AS ANNOUNCED IN THE OPEN COURT AND TAKEN NOTE OF BY THE LD. REPRESENTATIVES OF BOTH THE SIDE S. 3. IN THE RESULT, BOTH THE MISCELLANEOUS APPLICATIO NS FILED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 24 TH DAY OF NOVEMBER, 2017. SD/- SD/- (N.V. VASUDEVAN) (P.M. JAGTA P) JUDICIAL MEMBER ACCOUNTANT MEMBER KOLKATA, THE 24 TH DAY OF NOVEMBER, 2017 COPIES TO : (1) ELDYNE ELECTRO SYSTEMS PVT. LIMITED, P-21, OLD BALLYGUNGE ROAD, KOLKATA-700 019 (2) DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, KOLKATA, AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-700 069 (3) COMMISSIONER OF INCOME-TAX (APPEALS)-XXIV, KO LKATA (4) COMMISSIONER OF INCOME TAX (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY, HEAD OF OFFICE/DDO, INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.