REGAL DEALMARK PVT. LTD.,KOLKATA V. WBG-W-104(1), KOLKATA

MA 45/KOL/2024

AI Insights

This case involves a Miscellaneous Application filed by Regal Dealmark Pvt. Ltd. against an ex parte order of the Income Tax Appellate Tribunal, Kolkata. The application was necessitated due to the absence of representation for the assessee during the initial hearing, attributed to the demise of a family member of the legal representative. The Tribunal noted the lack of proper documentation and representation in the Miscellaneous Application but decided to recall the earlier order to uphold the principles of natural justice. The Tribunal directed the registry to issue fresh notices to ensure effective communication with the assessee.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 33091 (ITAT-KOLKATA)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-03-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAILEN SAMADDER

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER MA No. 45/Kol/2024 In ITA No. 101/KOL/2024 Assessment Year: 2014-15 Regal Dealmark Pvt. Ltd. 248, Russa Road, Kolkata- 700033. (PAN: AAFCR1063C) Vs Assessing Officer, National Faceless Assessment Centre, Delhi (Applicant) (Respondent) Present for: Applicant by : Shri N o n e Respondent by : Shri Sailen Samadder, Addl. CIT, Sr. DR Date of Hearing : 07.03.2025 Date of Pronouncement : 07.03.2025 O R D E R Per Rakesh Mishra, Accountant Member: This is a Misc. Application filed by the assessee against the order of the Tribunal passed in ITA No. 101/Kol/2024 dated 13.06.2024. 2. None appeared on behalf of the assessee and Shri Sailen Samadder, Addl. CIT, Sr. DR appeared on behalf of the revenue. 3. However, an adjournment application has been filed stating that the Ld. AR is unavailable due to demise of a family member of the Ld. AR. This 2 MA No. 45/Kol/2024 In ITA No. 101/Kol/2024 Regal Dealmark P. Ltd., AY: 2014-15 adjournment application has been signed by one Shri Raj Kumar Gupta as a director for the assessee company though the name is not mentioned below the signature. A perusal of the Misc. Application filed shows that the Misc. Application has been filed by some other person as a director in the assessee company, the name is not clear and can be said to be illegible. The original appeal in the case of the assessee has also been signed by the same person who has signed the Misc. Application being one Shri Satyabir Singh. Admittedly, the signature in the Misc. Application does not carry his name. In the Misc. Application, the assessee has sought for recalling of the order of the Tribunal on the ground that it has been heard ex parte. In the Misc. application the assessee is also stating that the assessee has submitted a letter dated 04.06.2024. However, such letter is not found from the record of the Tribunal. The order sheet entry also does not refer to such a letter nor the order sheet shows any such adjournment application having been rejected. A perusal of the assessment order and the order of the Ld. CIT(A) shows that the matter has been going unattended right from the beginning and even before the Tribunal the matter has been decided ex parte. A perusal of the Misc. Application filed also shows that after filing the Misc. Application the matter has been posted on multiple occasions and no one appeared and the assessee has shown no interest in prosecuting this appeal. In the Misc. Application filed, the assessee has attached a letter dated 04.06.2024 which admittedly contains a seal of the office of the ITAT without any initial. A perusal of the Misc. Application filed also shows that there is no Vakalatnama of any Authorised Representative, therefore, obviously, the request for adjournment remains unsubstantiated. However, taking into consideration judicial principles and principles of natural justice, the order of the Tribunal dated 13.06.2024 is recalled so as to grant the assessee another opportunity to represent its case. The registry is directed to issue fresh notice in regular course through e-mail, 3 MA No. 45/Kol/2024 In ITA No. 101/Kol/2024 Regal Dealmark P. Ltd., AY: 2014-15 speed post, RPAD and service through the ld. DR so as to make effective service of the notice. 4. In the result, Misc. Application of the assessee is allowed. Order dictated and pronounced in the open court. Sd/- Sd/- (George Mathan) (Rakesh Mishra) Judicial Member Accountant Member Dated: 7th March, 2025 JD, Sr. P.S. Copy to: 1. The Appellant: M/s. Regal Dealmark Pvt. Ltd. 2. The Respondent. Assessing Officer, NF Assessment Centre, Delhi 3. CIT(A), NFAC, Delhi 4. Pr. CIT 5. DR, ITAT, Kolkata Bench, Kolkata 6. Guard file. True Copy By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata "