C. I. T. Kolkata - I v. Monorama Industrial & Technical Services
[Citation -2014-LL-0909-48]

Citation 2014-LL-0909-48
Appellant Name C. I. T. Kolkata - I
Respondent Name Monorama Industrial & Technical Services
Court HIGH COURT OF CALCUTTA
Relevant Act Income-tax
Date of Order 09/09/2014
Judgment View Judgment
Bot Summary: The Court : This appeal was admitted on 24th January, 2005 on the following question: Whether under the law Income Tax Appellate Tribunal is entitled to dispose an appeal twice by passing two contradictory orders and without assigning any reason for such contradiction It is submitted by Mr.Nizamuddin that the order of the Tribunal assailed in this appeal was set aside by the High Court by an order passed on 12th June, 2003 by passing the following order : The only ground which has been canvassed before us in this appeal is that the matter was decided ex parte although a prayer for adjournment was on the records of the Tribunal when the matter was disposed of. Inasmuch as, time was sought for on account of the illness of the learned Counsel, in our view, the learned Tribunal ought to have at least taken note of the application made for adjournment. Without going further into the matter, we set aside the order passed by the learned Tribunal as impugned in this appeal and remand the matter to the Tribunal for a fresh decision after hearing both the parties. It should be understood that no unnecessary prayers for adjournment should be made on behalf of either of the parties. Pursuant to the said order dated 12th June, 2003, the Tribunal, on remand, had passed an order which has not been assailed in the present appeal. In view of such submission, no order is passed on this appeal in view of the question raised in this appeal and accordingly, the appeal is dismissed. Urgent certified copy of this order, if applied for, be given to the appearing parties on priority basis.


ORDER SHEET ITA 707 of 2004 IN HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE C. I. T. KOLKATA - I Versus MONORAMA INDUSTRIAL & TECHNICAL SERVICES LTD . BEFORE: Hon'ble JUSTICE SOUMITRA PAL Hon'ble JUSTICE DEBANGSU BASAK Date : 9th September, 2014. Appearance : MD.NIZAMUDDIN,ADVOCATE for appellant. MR.P.BAG,ADVOCATE MRS.A.BISWAS,ADVOCATE for respondent. Court : This appeal was admitted on 24th January, 2005 on following question: Whether under law Income Tax Appellate Tribunal is entitled to dispose appeal twice by passing two contradictory orders and without assigning any reason for such contradiction ? It is submitted by Mr.Nizamuddin that order of Tribunal assailed in this appeal was set aside by High Court by order passed on 12th June, 2003 by passing following order : only ground which has been canvassed before us in this appeal is that matter was decided ex parte although prayer for adjournment was on records of Tribunal when matter was disposed of. 2 said position is not disputed on behalf of department. Inasmuch as, time was sought for on account of illness of learned Counsel, in our view, learned Tribunal ought to have at least taken note of application made for adjournment. In such circumstances, without going further into matter, we set aside order passed by learned Tribunal as impugned in this appeal and remand matter to Tribunal for fresh decision after hearing both parties. It should, however, be understood that no unnecessary prayers for adjournment should be made on behalf of either of parties. appeal is accordingly allowed and disposed of. Pursuant to said order dated 12th June, 2003, Tribunal, on remand, had passed order which has not been assailed in present appeal. In view of such submission, no order is passed on this appeal in view of question raised in this appeal and accordingly, appeal is dismissed. Urgent certified copy of this order, if applied for, be given to appearing parties on priority basis. (SOUMITRA PAL, J.) (DEBANGSU BASAK, J.) ssaha AR(CR) C. I. T. Kolkata - I v. Monorama Industrial & Technical Service
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