Mamata Shankar Ballet Troupe, Kolkata V. DDIT(Eeemption)-II, Kolkata

MA 96/KOL/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 5002 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-10-2016
• Appeal Filed By: Assessee
• Bench Allotted: B
• Next Hearing Date: 21-10-2016
• Assessment Year: 2006-2007
• Appeal Filed On: 08-07-2016
• Court: TRIBUNAL
• Department Lawyers: S ALLONG YADEN CIT LD
• Assessee Lawyers: AMIYA KR SAHA LD
• Keywords: Reasonable cause

Judgement Text

INCOME TAX APPELLATE TRIBUNAL B BENCH : KOLKATA BEFORE SHRI P.M. JAGTAP, AM & SHRI S.S.VI SWANETHRA RAVI, JM M.A. NO. 96/KOL /2016 [IN I.T A NO. 1300/KOL/2010 A.Y 2006-07] MAMATA SHANKAR BALLET TROUPE VS. DDIT (EXEMPTION)-I I, PAN: AAATM 8509N KOLKATA [ APPLICANT ] [ RESPONDENT ] APPLICANT BY : SHRI AMIYA KR. SAHA, A DVOCATE, LD.AR RESPONDENT BY : SHRI SALLONG YADEN, ADDL.CIT, LD. SR.DR DATE OF HEARING : 21-10-2016 DATE OF PRONOUNCEMENT : 21 -10-2016 ORDER SHRI S.S.VISWANETHRA RAVI, JM THIS MISCELLANEOUS PETITION IS FILED BY THE ASSESS EE AGAINST THE IMPUGNED ORDER OF THE TRIBUNAL IN ITA NO. 1300/KOL/ 2010 DATED 17-03- 2016 FOR THE ASSESSMENT YEAR 2006-07. 2. BY THIS MISC. APPLICATION U/S. 254(2) OF THE ACT THE ASSESSEE WANTS TO RECALL THE SAID EX-PARTE ORDER OF THE TRIBUNAL. 3. SHRI AMIYA KR. SAHA, ADVOCATE, LEARNED AR REPRE SENTED ON BEHALF OF THE ASSESSEE AND SHRI SALLONG YADEN, LEARNED ADD L.CIT/SR.DR REPRESENTED ON BEHALF OF THE REVENUE. 4. AT THE TIME OF HEARING, IT WAS SUBMITTED BY THE LEARNED AR FOR THE ASSESSEE THAT THE ABOVE NOTED CASE WHEN THE CASE C AME UP FOR HEARING ON 17-03-2016, THE ADVOCATE/LD.AR OF THE ASSESSEE-P ETITIONER HAS MISTAKENLY FOLLOWED THE CAUSE LIST AND FOR THAT RE ASON HE COULD NOT APPEAR BEFORE THE BENCH ON THE SAID DATE OF HEARING, WHICH RESULTED THE CASE WAS DISMISSED FOR NON PROSECUTION OF THE CASE ON 17-03- 2016. IT WAS FURTHER SUBMITTED BY HIM THAT NON APPEARANCE ON THE DATE OF HEARING WAS M.A NO. 96/KOL/16-B-JM MAMATA SHANKAR BALLET TROUP E 2 BEYOND THE CONTROL OF THE ADVOCATE/LD.AR OF THE ASS ESSEE. THUS, THERE WAS SUFFICIENT REASON IN NOT APPEARING BEFORE THE T RIBUNAL ON THE SAID DATE OF HEARING ON 17-03-2016. IN VIEW OF THE ABOVE, HE PRAYED BEFORE US THAT ONE MORE OPPORTUNITY PLEASE BE GIVEN TO REPRESENT T HE ASSESSEES CASE BY ALLOWING THIS MISC. APPLICATION. 5. IN REPLY, THE LEARNED ADDL.CIT/SR.DR HAS OPPOSE D THE MISC. APPLICATION FILED BY THE ASSESSEE. HE RELIED ON TH E IMPUGNED ORDER OF THE TRIBUNAL DATED 17-03-2016. 6. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. WE FIN D THAT THE TRIBUNAL BY FOLLOWING THE DECISIONS IN THE CASE OF CIT VS. MULTIPLAN (I) LTD REPORTED IN 38 ITD 320(DEL), HONBLE MP HIGH COURT IN THE C ASE OF ESTATE OF LATE TUKJIRAO HOLKARS REPORTED IN 223 ITR 480(MP) , HON BLE PUNJAB & HARYANA HIGH COURT IN THE CASE OF NEW DIWAN OIL MILLS REPOR TED IN 296 ITR 495 (P&H) AND HONBLE SUPREME COURT IN THE CASE OF B.BH ATTACHARJEE & ANR REPORTED IN 118 ITR 461) (SC) HAS PASSED AN EX-PART E ORDER BEING NON- APPEARANCE OF THE ASSESSEE ON THE SAID DATE OF HEAR ING. WE FIND THAT WHEN THE CASE CAME UP FOR HEARING ON 17-03-2016, TH E LD. AR OF THE ASSESSEE HAS MISTAKENLY FOLLOWED THE CAUSE LIST AN D FOR THAT REASON THE LD.AR OF THE ASSESSEE (ADVOCATE) COULD NOT APPEAR B EFORE THE BENCH ON THE SAID DATE OF HEARING, AS A RESULT THE CASE WAS DISMISSED FOR NON PROSECUTION OF THE CASE BY THE TRIBUNAL ON 17-03-20 16. THERE WAS NO INTENTIONAL BEING NON-APPEARANCE ON THE SAID DATE O F HEARING OF THE ASSESSEE. THEREFORE, THE ADVOCATE, LD. AR OF THE AS SESSEE COULD NOT APPEAR ON THE DATE OF HEARING ON 17-03-2016 AS FIX ED BY THE TRIBUNAL. WE FURTHER FIND THAT NON APPEARANCE ON THE DATE O F HEARING WAS BEYOND THE CONTROL OF THE LD.AR OF THE ASSESSEE. THUS, THE RE WAS REASONABLE CAUSE OF THE ASSESSEE IN NOT APPEARING ON THE DATE OF HE ARING. WE, IN THE INTEREST OF JUSTICE AND FAIR PLAY, RECALL THE SAID ORDER OF THE TRIBUNAL. REGISTRY IS DIRECTED TO FIX THE CASE AFRESH ON 28-1 1-2016 . ACCORDINGLY, BOTH THE PARTIES ARE INFORMED. M.A NO. 96/KOL/16-B-JM MAMATA SHANKAR BALLET TROUP E 3 7. IN THE RESULT, THE MISC. APPLICATION FILED BY TH E ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 21-10-2016 SD/- SD/- P.M.JAGTAP S.S.VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 21-10-2016 COPY OF THE ORDER FORWARDED TO: 1 . APPLICANT :MAMATA SHANKAR BALLET TROUPE 21 A HINDUSTHAN ROAD, KOLKATA-700 029. 2 RESPONDENT : DDIT (EXEMPTION)-II, KOLKATA. 3 . CIT, 4 . CIT(A), 5 . DR, KOLKATA BENCHES, KOLKATA **PP/SPS TRUE COPY] BY ORDER, ASSTT REGISTRAR.