Taranga Vyapar Pvt. Ltd., Kolkata vs Assessee
- CitationI.T.A No. 1840/Kol/2013
Ratio decidendi
The rule this decision rests on
The Tribunal may recall an ex parte dismissal for non-prosecution and restore the appeal for hearing on merits where the assessee shows that its counsel's failure to comply with the notice of hearing was caused by a genuine, sufficient cause, here severe sickness resulting from an assault, and the Revenue does not object.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH: KOLKATA [Before Shri Mahavir Singh, JM & Shri B. P. Jain] M. A. No. 08/Kol/2015 In I.T.A No. 1840/Kol/2013 Assessment Year: 2007-08
M/s. Taranga Vyapar Pvt. Ltd. Vs. Commissioner of Income-tax-II, (PAN: AACCT4027H) Kolkata. (Applicant) (Respondent)
Date of hearing : 01.05.2015 Date of pronouncement: 01.05.2015
For the Applicant: Shri Rajesh Kumar Duggar, FCA For the Respondent: Shri Sanjay, Addl. CIT, Sr. DR
ORDER
Per Mahavir Singh, JM:
By this miscellaneous application, the assessee has sought for setting aside the ex parte order passed by the Tribunal in ITA No. 1840/Kol/2013 dated 14/11/2014 for assessment year 2007-08 and for admission of the same for hearing on merits.
2. The Tribunal vide its order dated 14.11.2014 disposed of the appeal ex parte qua the assessee and dismissed the same for non-prosecution.
3. The assessee has now moved a misc. petition and stated that due to severe sickness caused by assault Ld. Counsel for the assessee could not render compliance to the notice of hearing. Hence, the applicant has prayed that the order passed on 14.11.2014 may be recalled for passing a fresh order on merit. In this view of the matter and no objection on behalf of the Ld. Sr. DR, we recall this order of the Tribunal dated 14.11.2014 and admit the appeal for fresh hearing. Registry is directed to fix the appeal on 17.06.2015. No notice is required to be sent to either of the parties since order is pronounced in the open court.
4. In the result, Misc. application of assessee is allowed.
Order is pronounced in the open court.
Sd/- Sd/- (B. P. Jain) (Mahavir Singh) Accountant Member Judicial Member
Dated : 01st May, 2015 Jd.(Sr.P.S.) 2 MA No.08/K/2015 Taranga Vyapar Pvt. Ltd. A. Y 2007-08
Copy of the order forwarded to:
1. Applicant : M/s. Taranga Vyapar Pvt. Ltd., 9/12, Lal Bazar Street, Mercantile Building, 3rd floor, Block-B, Room No. 10, Kolkata-700 001.
2 Respondent - CIT, Kolkata-II, Kolkata.
3. The CIT(A) , Kolkata
4. ACIT, Kolkata
5. DR, Kolkata Benches, Kolkata
True Copy, By order,
Asstt. Registrar.
This page reproduces a public judgment and a summary of it. It is research material, not legal advice, and it is no substitute for advice from an advocate on your own facts.
Research this judgment with Miss Lucy
Ask what it holds, what has followed it, and what it means for your matter — in plain English, with the citations.
Try Miss Lucy free