M/S Monitor Vincom Pvt. Ltd., Kolkata vs Assessee

IN THE INCOME TAX APPELLATE TRIBUNAL, 'B' BENCH, KOLKATA [Before Hon'ble Shri Mahavir Singh, JM & Hon'ble Shri B.P.Jain, AM]

Miscellaneous Application No.27/Kol/2015 [arising out of ITA No. 1702/Kol/2013 A.Y 2008-09]

M/s. Monitor Vincom (P) Ltd. Vs. Commissioner of Income Tax-II PAN: AAFCM1761L Kolkata (Applicant) (Respondent)

For the applicant: Shri Subash Agarwal, Advocate,ld.AR For the respondent : Shri Sunil Kumar Agarwala, JCIT,ld.DR

Date of hearing: 19-06-2015 Date of pronouncement: 19-06-2015

ORDER

Shri Mahavir Singh, JM

By this misc. application filed u/s. 254(2) of the Act the assessee wants to recall the ex- parte order dated 27-02-2015 of the Tribunal in ITA No.1702/Kol/2013 for the assessment year 2008-09.

2. At the time of hearing before us the learned Counsel for the assessee has submitted as under:-

"4. That the appellant had engaged Sri Subash Agarwal, Advocate to represent its case before the ld. Tribunal. But on the said date of hearing, the ld. Advocate could not contact the appellant assessee for the purpose of taking adjournment because of aggravation of the said ailment. A copy of the Doctor prescription dated 16.02.2015 is enclosed herewith and marked as Annexure- B."

2.1 It shows that the assessee had no intention of non appearance on the said date of hearing. It was the further submission that the Tribunal by following the decisions in the cases of CIT vs. B.N Bhattachargee & Ans reported in 118 ITR 461 (SC), Estate of Late Tukojirao Holkar Vs. CWT reported in 223 ITR 480(MP) and CIT Vs. Multiplan (I) Ltd reported in 38 ITD 320(Del) has dismissed the appeal of the assessee being non-appearance on the said date of hearing. It was the submission by him that there was sufficient reasonable cause of the assessee in not appearing on the date of hearing. Finally, he prayed before us that the said order be recalled by allowing this misc. application filed by the assessee.

3. In reply, the learned DR has opposed the misc. application filed by the assessee.

2 Misc. Application No.27/Kol/2015 M/s. Monitor Vincom P.Ltd-BJM

4. After hearing the rival submissions and going through the facts and circumstances of the case, we find that the Tribunal by following the decisions in the cases of CIT vs. B.N Bhattachargee & Ans reported in 118 ITR 461 (SC), Estate of Late Tukojirao Holkar Vs. CWT reported in 223 ITR 480(MP) and CIT Vs. Multiplan (I) Ltd reported in 38 ITD 320(Del) in the cases referred supra(as above) has passed an ex-parte order being non-appearance on the said date of hearing. We further find that there was reasonable cause of the assessee in not appearing on the date of hearing. We, in the interest of justice and fair play, recall the said order dated 27/02/2015 of the Tribunal. Registry is directed to fix the case on normal date of hearing by issuing the notices to the respective parties.

5. In the result, the misc. application filed by the assesseee stands allowed Order is pronounced in the open court on 19-06-2015

Sd/- Sd/-

(B.P.Jain ) ( Mahavir Singh ) Accountant Member Judicial Member Dated : 19-06 -2015

**PRADIP(Sr.P.S.)

Copy of the order forwarded to: 1. Appellant -

2 Respondent -

3. The CIT(A) concerned 4. The CIT concerned

5. The D.R 6. Guard File

True Copy, By order,

Asstt. Registrar.