M/s. Blackberry Tradecom P. Ldt., Kolkata V. ITO, Ward-5(1), Kolkata, Kolkata

MA 92/KOL/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 1467 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-12-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 16-10-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Period of limitation; Time period of passing order
• Section: 254(2)

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH VIRTUAL B KOLKATA BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT, MEMBER AND SHRI S.S.GODARA JUDICIAL MEMBER (MISC. APPLICATION) M.A.NO.92/KOL/2020 (ARISING OUT ITA NO.1792/KOL/2017) / ASSESSMENT YEAR:2012-13 M/S BLACKBERRY TRADECOM PVT. LTD., 9/12, LAL BAZAR STREET, 1 ST FLOOR, ROOM NO.9, BLOCK-A, KOLKATA- 001 [ PAN NO. AADCB 9875 A ] / V/S . INCOME TAX OFFICER WARD-5(1), KOLKATA (ORIGINAL APPELLANT) (ORIGINAL R ESPONDENT) (APPELLANT) .. (RESPONDENT) /BY APPLICANT SHRI SOUMITRA CHOUDHURY, ADVOCATE !' / BY RESPONDENT NONE / DATE OF HEARING 04-12-2020 / DATE OF PRONOUNCEMENT 04-12-2020 / ORDER PER S.S.GODARA, JUDICIAL MEMBER:- THIS ASSESSEES MISCELLANEOUS APPLICATION FILED U/S 254(2) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT SEEKS TO R E-CALL / RECTIFY TRIBUNALS ORDER DATED 06.12.2018 DISMISSING ITS MAIN APPEAL I N ITA NO.1792/KOL/2017 FOR NON-PROSECUTION ON ACCOUNT OF ITS NON APPEARAN CE. 2. AFTER GIVING OUR THOUGHTFUL CONSIDERATION TO THE ASSESSEES PLEADINGS IN THE INSTANT MISCELLANEOUS APPLICATION, WE NOTICE TH AT THERE IS NO INDICATION IN THE CASE FILE ABOUT THE ACTUAL SERVICE OF THE TRIBU NALS HEARING NOTICE AT THE REGISTERED ADDRESS. THIS CLINCHING FACT HAS GONE UN REBUTTED FROM THE MA NO.92/KOL/2020 (A/O ITA NO.1792/K/17) M/S BLACKBERRY TRADECOM PVT. LTD. V. ITO WD.5(1) , KOL. PAGE 2 DEPARTMENT SIDE AS WELL. IT FURTHER TRANSPIRES THAT ALTHOUGH THE ASSESSEE HAS FILED THE INSTANT APPLICATION MUCH BEYOND THE STATU TORY LIMITATION PERIOD OF SIX MONTHS FROM THE DATE OF THE IMPUGNED ORDER DATED 06 .12.2018, HON'BLE DELHI HIGH COURTS DECISION OM PRAKASH SANGWAN VS ITO (2018) 94 TAXMANN.COM 394 (DELHI) AS CONSIDERED IN IN M/S. MAA TARA AGRO INDUSTRIES VS. I.T.O. WARD- 4, MURSHIDABAD IN M.A. 179/KOL/2018 DECIDED ON 21.12.2018, HOLDS THAT THE SAID LIMITATION DOES NOT APPLY IN CASE OF AN EX PARTE ORDER. WE THEREFORE RE-CALL OUR ORDER DATED 06.12.2018 ON ACCOUNT OF THE ASSES SEES EXPLANATION TO HAVE BEEN PREVENTED BY SUFFICIENT CAUSE BEYOND ITS CONTR OL AND DIRECT THE REGISTRY TO FIX THE MAIN APPEAL FOR HEARING AT ITS ORIGINAL NUM BER ON 19.01.2021 AFTER PRIOR INTIMATION TO BOTH THE PARTIES. 3. THIS ASSESSEES MISCELLANEOUS APPLICATION IS ALL OWED IN ABOVE TERMS.. ORDER PRONOUNCED IN OPEN COURT AT THE CLOSE OF HEAR ING ON FRIDAY 4 TH DECEMBER, 2020 SD/- SD/- ( () ( () (J. SUDHAKAR REDDY) (S.S .GODARA) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) KOLKATA, *DKP SR.P.S *- 04 / 12 /20 20 / COPY OF ORDER FORWARDED TO:- 1. / APPELLANT-M/S BLACKBERRY TRADECOM PVT. LTD., 9/1 2 LAL BAZAR ST. 1 ST FLOOR ROOM NO.9, BLOCK -A, KOLKATA-700 001 2. !' / RESPONDENT-ITO WARD-5(1), KOLKATA 3. 5 6 / CONCERNED CIT 4. 6- / CIT (A) 5. !5, 5, KOLKATA / DR, ITAT, KOLKATA 6. / GUARD FILE. BY ORDER/ , 5,