The Jute Corporation Of India Ltd., Kolkata V. ACIT, Circle - 1(2), Kolkata, Kolkata

MA 93/KOL/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 3478 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 16-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside

Judgement Text

M.A. NO.93/KOL/2019 (IN ITA NO . 953/KOL/2018) A.Y. 20 12-2013 THE JUTE CORPORATION OF INDIA LIMITED 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA A BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT AND SHRI A.T. VARKEY, JUDICIAL MEMBER M.A. NO. 93/KOL/2019 (ARISING OUT OF I.T.A. NO. 953/KOL/2018) ASSESSMENT YEAR: 2012-2013 THE JUTE CORPORATION OF INDIA LIMITED.............. ..................APPLICANT HUDCO BUILDING, 15N, NELLIE SENGUPTA SARANI, KOLKATA-700 087 [PAN: AABCT8820B] -VS.- ASSISTANT COMMISSIONER OF INCOME TAX,.............. ..............RESPONDENT CIRCLE-1(2), KOLKATA APPEARANCES BY: SHRI PIJUSH KANTI PAUL, F.C.A., FOR THE APPLICANT SHRI SUPRIYO PAUL, JCIT,D.R. , FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : NOVEMBER 08, 2019 DATE OF PRONOUNCING THE ORDER : NOVEMBER 08, 2019 O R D E R PER SHRI P,M. JAGTAP, VICE-PRESIDENT: BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE TRIBUNALS ORDER DATED MARCH 13, 2019 PASSED EX -PARTE DISMISSING THE APPEAL OF THE ASSESSEE BEING ITA NO. 953/KOL/2018 F OR NON-PROSECUTION. 2. WE HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AN D ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. AS SUBMITTED BY THE ASSESSEE IN THE PRESENT MISCELLANEOUS APPLICATION AND FURTHER REITE RATED BY ITS LD. AUTHORIZED REPRESENTATIVE AT THE TIME OF HEARING BE FORE THE TRIBUNAL, THE LD. AUTHORIZED REPRESENTATIVE OF THE ASSESSEE COULD NOT ATTEND THE M.A. NO.93/KOL/2019 (IN ITA NO . 953/KOL/2018) A.Y. 20 12-2013 THE JUTE CORPORATION OF INDIA LIMITED 2 HEARING OF THE APPEAL OF THE ASSESSEE FIXED ON 05.0 3.2019 AS HE WAS SICK ON THE SAID DATE. AS THIS SUBMISSION MADE ON BEHALF OF THE ASSESSEE IS DULY SUPPORTED BY A MEDICAL CERTIFICATE, WE ARE SAT ISFIED THAT THERE WAS A SUFFICIENT CAUSE FOR THE NON-APPEARANCE OF THE ASSE SSEE WHEN ITS APPEAL WAS CALLED FOR HEARING BEFORE THE TRIBUNAL ON 05.03 .2019. EVEN THE LD. D.R. HAS NOT RAISED ANY OBJECTION IN THIS REGARD. W E, THEREFORE, SET ASIDE THE ORDER OF THE TRIBUNAL DATED 13.03.2019 (SUPRA) PASSED EX-PARTE KEEPING IN VIEW THE PROVISO TO RULE 24 OF THE APPEL LATE TRIBUNAL RULES, 1963 AND RESTORE THE APPEAL OF THE ASSESSEE TO ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO FIX THE SAME FOR HEARING AF RESH BEFORE THE REGULAR BENCH ON 19 TH DECEMBER, 2019 AS ANNOUNCED IN THE OPEN COURT. 2. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON NOVEMBER 08, 2019. SD/- SD/- (A.T. VARKEY) (P.M. JAG TAP) JUDICIAL MEMBER V ICE-PRESIDENT KOLKATA, THE 8 TH DAY OF NOVEMBER, 2019 COPIES TO : (1) THE JUTE CORPORATION OF INDIA LIMITED, HUDCO BUILDING, 15N, NELLIE SENGUPTA SARANI, KOLKATA-700 087 (2) ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(2), KOLKATA (3) COMMISSIONER OF INCOME TAX (APPEALS)-1, KOLKA TA, (4) COMMISSIONER OF INCOME TAX- , (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.