Moustache International (P) Ltd., , Kolkata V. DCIT, Circle - 10(1), Kolkata , Kolkata

MA 97/KOL/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 2148 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2013-2014
• Appeal Filed On: 22-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ROBIN CHOWDHURY ACIT
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D, BENC H KOLKATA BEFORE SHRI A.T.VARKEY, JM &DR. A.L.SAINI, AM M.A. NOS.96&97/KOL/2019 (ARISING OUT OF ./ITA NOS.1038&1039/KOL/2018) ( / ASSESSMENT YEARS: 2012-13 & 2013-14) MOUSTACHE INTERNATIONAL (P) LTD. 4/H/7, COMMISSARIATE ROAD HASTINGS, KOLKATA-22 VS. DCIT, CIRCLE-10(1), KOLKATA ./ ./PAN/GIR NO.: AABCM 7481 P (ASSESSEE) .. (REVENUE) ASSESSEE BY : NONE RESPONDENT BY : SHRI ROBIN CHOWDHURY, ACIT / DATE OF HEARING : 21/06/2019 /DATE OF PRONOUNCEMENT : 21/06/2019 / O R D E R PER DR. A. L. SAINI: THESE ARE MISCELLANEOUS APPLICATIONS FILED BY THE ASSESSEE PRAYING TO RECALL THE ORDER OF THE TRIBUNAL DATED 15.03.2019. 2. AT THE TIME OF HEARING NONE APPEARED ON BEHALF O F ASSESSEE IN SPITE OF ISSUANCE OF NOTICE FOR HEARING MORE THAN ONE OCCASION AND LD . DEPARTMENTAL REPRESENTATIVE(DR), WAS PRESENT FOR THE APPELLANT R EVENUE. IN THE ABSENCE OF ANY MOUSTACHE INTERNATIONAL (P) LTD. MA NOS. 96& 97/KOL/2019 (ARISING OUT OF I.T.A. NOS. 1038&1039/KOL/2018) ASSESSMENT YEARS:2012-13& 2013-14 P PP PA AA AG GG GE EE E | || | 2 22 2 APPEARANCE BY THE ASSESSEE, THE M.A. IS BEING DISPO SED OF EX PARTE QUA THE ASSESSEE, AFTER HEARING LD. DR FOR THE REVENUE. 3. THE CASE OF THE ASSESSEE IN THESE MISCELLANEOUS APPLICATIONS ARE THAT TRIBUNAL HAS HEARD THE APPEAL BEFORE THE COUNSEL OF THE ASSE SSEE REACHED TO COURT ROOM. DETAILED REASONS ARE GIVEN BELOW: WE ARE IN RECEIPT OF THE EX-PARTE ORDER IN THE AB OVE APPEAL PASSED BY THE HONBLE ITAT DATED 15.03.2019 BY DISMISSING THE APP EAL. ORDER PASSED BY HONBLE ITAT IS ANNEXED HEREWITH AS ANNEXURE-1. IN CONNECTION TO THAT SAID APPEAL WE BEG TO DRAW YOU HONOURS KIND ATTENTION T OWARDS THE FOLLOWINGS. 1. THAT OUR REPRESENTATIVE WENT TO THE COURT ROOM SEEK ING AN ADJOURNMENT OF HEARING ON 13.03.2019. 2. THAT OUR REPRESENTATIVE REACHED THE COURT ROOM AFTE R THE MATTER WAS CALLED FOR HEARING ON 13.03.2019. 3. THAT UNDER THE ABOVE FACTS & CIRCUMSTANCES, I WANT THAT THE ABOVE APPEAL CASE MAY KINDLY BE RESTORED IN THE INTEREST OF JUST ICE FOR WHICH YOUR HONOURS KIND ORDER IS NEEDED. AS PER RULE 24 OF THE INCOME TAX APPELLATE RULES, 1 963 CAN MAKE AN ORDER SETTING ASIDE THE EX-PARTE ORDER AND RESTORE THE AP PEAL IF IT IS SATISFIED THAT THERE WAS SUFFICIENT CAUSE FOR HIS NON-APPEARANCE. 4. AFTER HEARING THE LD. D.R. FOR THE REVENUE, WE A RE OF THE VIEW THAT AS STATED ABOVE BY THE ASSESSEE IN HIS MISCELLANEOUS APPLICAT IONS, IT IS A REASONABLE CAUSE TO RECALL THIS ORDER AND HENCE IN THE INTEREST OF JUST ICE AND FAIR PLAY WE RECALL THE ORDER OF THE TRIBUNAL DATED 15/03/2019. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS OF THE ASSESSEE ARE ALLOWED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 21.06.201 9. SD/- ( A.T. VARKEY ) SD/- (A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER / DATE: 21/06/2019 ( SB, SR.PS ) COPY OF THE ORDER FORWARDED TO: 1. MOUSTACHE INTERNATIONAL (P) LTD. MOUSTACHE INTERNATIONAL (P) LTD. MA NOS. 96& 97/KOL/2019 (ARISING OUT OF I.T.A. NOS. 1038&1039/KOL/2018) ASSESSMENT YEARS:2012-13& 2013-14 P PP PA AA AG GG GE EE E | || | 3 33 3 2. DCIT , CIRCLE-10(1), KOLKATA 3. C.I.T(A)- 4. C.I.T.- KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. 6. GUARD FILE. TRUE COPY BY ORDER ASSIST ANT REGISTRAR ITAT, KOLKA TA BENCHES