Uzhuva Service Co-op Bank Ltd, Alappuzha V. The ITO, Alappuzha

MA 05/COCH/2020

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 2530 (ITAT-COCHIN)
• Duration Of Justice: 3 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-03-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 22-11-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Bonafide belief; Set aside
• Section: 201; 254(2); 13

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFOR E S/ SHRI CHANDRA POOJARI , AM & GEORGE GEORGE K., J M M.P. NO . 05 /COCH/20 20 (ARISING OUT OF IT A NO. 186 /COCH/201 4 ) ASSESSMENT YEAR: 201 0 - 11 M/S. U ZHUVA SERVICE CO - OPERATIVE BANK LTD., REPRESENTED BY ITS SECRETARY, NO.A - 305 PATTA N AKKAD, CHERTHALA, ALAPPUZHA. [PAN: AA AAU 3965B] VS. THE INCOME TAX OFFICER, WARD - 4, ALAPPUZHA ( ASSESSEE - APPELLANT) ( REVENUE - RESPONDENT) ASSESSEE BY SHRI ARUN RAJ, ADV. REVENUE BY SHRI MRITUNJAYA SHARMA, SR. DR D ATE OF HEARING 13 /0 3 /20 20 DATE OF PRONOUNCEMENT 13 / 0 3 /20 20 O R D E R PER CHANDRA POOJARI, AM: BY TH IS MISCELLANEOUS PETITION, THE ASSESSEE IS SEEKING RECALL OF THE EX PARTE ORDER OF THE TRIBUNAL IN ITA NO. 186/ COCH/ 201 4 DATED 26/0 6 /201 4 . 2 . THE ASSESSEE HAS FILED MISCELLANEOUS PETITION UNDER RULE 24 OF THE I.T. ACT ACCOMPANIED BY AFFIDAVIT WHICH READS AS FOLLOWS: 1. I AM THE COUNSEL APPEARING F OR THE PETITIONER/APPELLANT HEREIN. 1 AM WELL CONVERSANT WITH THE FACTS OF THE CASE AS DISCLOSED FROM THE RELEVANT RECORDS. 1 AM COMPETENT TO SWEAR TO THIS AFFIDAVIT AND 1 DO SO. 2. IT IS SUBMITTED THAT THE ABOVE APPEAL FOR THE AY 2010 - 11 WAS POSTED FOR HEARING ON 17 - 6 - 2014 AND ON RECEIPT OF THE NOTICE M.P. NO .05 / COC H/ 20 20 2 ARRANGEMENTS WERE MADE TO SEEK AN ADJOURNMENT ON THE DAY AS I WAS LAID UP. TN THE MEANWHILE THE APPELLANT HEREIN HAD FILED APPEALS CHALLENGING THE ASSESSMENT ORDERS FOR THE SUBSEQUENT YEARS THROUGH THEIR CHARTERED ACCOUNTANT AS AUTHORIZED REPRESENTATIVE AND FOR THAT PURPOS E FILES WERE TAKEN BY THE APPELLANT. THE APPEAL WAS ADJOURNED TO 26 - 6 - 2014 AND THE SAME WAS INFORMED TO THE APPELLANT. I WAS UNDER THE BONAFIDE BELIEF THAT THEREAFTER THE ENTIRE MATTERS/ INCLUDING THIS APPEAL WERE BEING HANDLED BY THEIR CHARTERED ACCOUNTAN T. RECENTLY, ON 19 - 11 - 2019, THE SECRETARY OF THE APPELLANT CALLED ME TO ENQUIRE ABOUT THE STATUS OF THE APPEAL BEFORE THE TRIBUNAL WHILE INFORMING THAT THE APPELLANT HAS RECEIVED NOTICE DATED 15 - 11 - 2019 FROM THE INCOME TAX DEPARTMENT FOR RECOVERING THE OUT STANDING DEMANDS. IT WAS ONLY THEN THAT I REALIZED THAT THE APPEAL WAS NOT REPRESENTED BY THEIR CHARTERED ACCOUNTANT AND THERE WAS SOME MISCOMMUNICATION IN THIS REGARD. IMMEDIATELY THEREUPON I MADE ENQUIRIES WITH THE OFFICE OF THE HONOURABLE TRIBUNAL AND C AME TO UNDERSTAND THAT THE APPEAL WAS DISMISSED FOR NON - PROSECUTION AS EARLY AS ON 26 - 6 - 2014. IMMEDIATELY STEPS WERE TAKEN AND THE PRESENT MISCELLANOEUS PETITION IS FILED FOR SETTING ASIDE THE EXPARTE ORDER DATED 26 - 6 - 2014 AND TO RESTORE THE APPEAL BACK T O THE FILES. IT IS M OST RESPECTFULLY SUBMITTED THAT THE NON - REPRESENTATION FOR THE APPELLANT IN THE ABOVE APPEAL ON 26 - 6 - 2014, HAPPENED SOLELY DUE TO THE REASONS STATED ABOVE. THERE IS NO WILLFUL OR DELIBERATE LATCHES ON THE PART OF THE APPELLANT OR ITS COUNSEL FOR NOT APPEARING BEFORE THIS HONOURABLE TRIBUNAL ON 26.6.2014. THE PETITION COULD BE FILED ONLY NOW SOLELY FOR REASONS STATED ABOVE. 4. IT IS MOST RESPECTFULLY SUBMITTED THAT THE APPEAL OUGHT TO HAVE BEEN HEARD AND DISPOSED OFF ON MERITS AS STIP ULATED UNDER RULE 24 OF THE ITAT RULES. IF THE ABOVE APPEAL IS NOT HEARD ON MERITS, GREAT HARDSHIP AND IRREPARABLE LOSS AND INJURY WOULD BE CAUSED TO THE APPELLANT. IT IS MOST RESPECTFULLY SUBMITTED THAT THE NON REPRESENTATION OF THE APPELLANT AND/OR ITS COUNSEL IN THE ABOVE APPEAL ON 26 - 6 - 2014 MAY KINDLY BE CONDONED AND THE EXPARTE ORDER DATED 26 - 6 - 2014 MAY KINDLY BE SET ASIDE AND THE APPEAL MAY BE RESTORED BACK TO THE FILE OF HEARING ON MERITS. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE RECORD. T HIS MISCELLANEOUS PETITION WAS FILED ON 22/11/2019 AGAINST THE ORDER OF THE TRIBUNAL DATED 26.06.2014 . AS PER AMENDED PROVISION OF SECTION 254(2) OF THE I.T. ACT, THE M.P. NO .05 / COC H/ 20 20 3 ASSESSEE COULD FILE MISCELLANEOUS PETITION AGAINST THE ORDER OF THE TRIBUNAL AT ANY TIME WITHIN SIX MONTHS FROM THE END OF THE MONTH IN WHICH THE ORDER WAS PASSED WITH A VIEW TO RECTIFY ANY MISTAKE APPARENT FROM RECORD. THIS PROVISO CAME WITH EFFECT FROM 01/06/2016 BY FINANCE ACT, 2016. BEFORE THAT IT WAS FOUR YEARS FROM THE DATE OF PASSING OF THE ORDER OF THE TRIBUNAL. EVEN IF WE CONSIDER THE OLD PROVISIONS, THE TIME LIMIT IS ONLY FOUR YEARS FROM THE DATE OF PASSING OF THE ORDER OF THE TRIBUNAL SINCE THE ORDER WAS PASSED ON 26/06/2014. HENCE, THIS MISCELLANEOUS PETITION IS FIL ED BY THE ASSESSEE BELATEDLY AND WE HAVE NO POWER TO CONDONE THE SAME. ACCORDINGLY, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS DISMISSED. 4 . IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 9 TH MARCH, 2020. SD/ - SD/ - (GEORGE GEORGE K.) (CHANDRA POOJARI) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE: KOCHI DATED: 9 TH MARCH , 2020 GJ COPY TO: 1 . M/S. UZHUVA SERVICE CO - OPERATIVE BANK LTD., REPRESENTED BY ITS SECRETARY, NO.A - 305, PATTA N AKKAD, CHERTHALA , ALAPPUZHA. 2. THE INCOME TAX OFFICER, WARD - 4, ALAPPUZHA 3. THE COMMISSIONER OF INCOME - TAX(APPEALS) - V, KOCHI. 4 . THE PR. COMMISSIONER OF INCOME - TAX, KO TTAYAM. 5 . D. R., I.T.A.T., COCHIN BENCH, COCHIN. 6 . GUARD FILE. BY ORDER (ASSISTANT REGISTRAR) I. T.A.T., COCHIN M.P. NO .05 / COC H/ 20 20 4