Sri. James G.oommen, Kottarakkara V. DCIT, Kollam

MA 103/COCH/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 1086 (ITAT-COCHIN)
• Duration Of Justice: 2 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-11-2013
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Next Hearing Date: 22-11-2013
• Assessment Year: 2006-2007
• Appeal Filed On: 12-09-2013
• Court: TRIBUNAL
• Assessee Lawyers: A S NARAYANAMOORTHY

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI N.R.S.GANESAN, JM AND B.R.BASKAR AN, AM M.P. NOS. 100-104/COCH/2013 (ARSG. OUT OF I.T.A. NOS. 261, 264, 265, 266 & 267/ COCH/2011) ASSESSMENT YEARS : 2006-07 TO 2008-09 1.SHRI JOB G. OOMMEN, PENIEL CASHEW COMPANY, PUTHOOR, KOTTARAKKARA, KOLLAM. [PAN: AADPO 9275G] 2. SHRI JAISON G. OOMMEN, ST. MARYS CASHEW FACTORY, PUTHOOR, KOTTARAKKARA, KOLLAM. [PAN: AAEPO 3332K] 3. SHRI JOHNSON G. OOMMEN, ST. GREGORIOUS CASHEW INDUSTRIES. PUTHOOR, KOTTARAKKARA, KOLLAM. [PAN: AAAPO 8803H] 4. SHRI JAMES G. OOMMEN, ST. PAULS CASHEW FACTORY, PUTHOOR, KOTTARAKKARA, KOLLAM. [PAN: AAAPO 9944R] 5. SHRI JAMES G. OOMMEN ST. PAULS CASHEW FACTORY, PUTHOOR, KOTTARAKKARA, KOLLAM. [PAN: AAAPO 9944R] VS. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLLAM. (ASSESSEE -APPELLANT) (REVENUE-RESPONDEN T) ASSESSEE BY SHRI A.S. NARAYANAMOORTHY, CA REVENUE BY SMT. LATHA V. KUMAR, JR. DR M.P. NOS. 100-104/COCH/2013 2 DATE OF HEARING 22/11/2013 DATE OF PRONOUNCEMENT 22/11/2013 O R D E R PER B.R.BASKARAN, ACCOUNTANT MEMBER: THE ASSESSEES HAVE FILED THESE MISCELLANEOUS PETITIONS SEEKING RECALL OF THE ORDERS DATED 24/08/2013 PASSED IN THEIR RESPECTIVE HANDS B Y THIS BENCH EX-PARTE, ON THE APPEALS FILED BY THE REVENUE. ALL THESE PETITIONS ARE BEING DISPOSED OF BY THIS COMMON ORDER, FOR THE SAKE OF CONVENIENCE. 2. THE LD. COUNSEL FOR THE ASSESSEES SUBMITTED THAT THE DEPARTMENT APPEALS WERE POSTED FOR HEARING BEFORE THE BENCH ON 25/07/2012. HOWEVER, THE ASSESSEE- RESPONDENTS, VIDE THEIR LETTERS DATED 23-07-2012, R EQUESTED THE HONBLE TRIBUNAL TO ADJOURN THE APPEALS TO ANOTHER DAY. THE LD. COUNSE L SUBMITTED THAT THE ADJOURNMENT PETITION WAS FILED THROUGH LOCAL DELIVERY BOOK AND ACKNOWLEDGMENT OBTAINED FROM THE REGISTRY OF THE TRIBUNAL. HENCE, THE LD. COUNSEL S UBMITTED THAT THE ASSESSEE- RESPONDENTS WERE UNDER THE IMPRESSION THAT THEY WIL L RECEIVE ANOTHER NOTICE AND HENCE THEY DID NOT CONTACT THEIR AUTHORISED REPRESENTATIV E IN THIS REGARD. ACCORDINGLY HE SUBMITTED THAT THE NON-APPEARANCE WAS NOT INTENTION AL AND ACCORDINGLY, PRAYED THAT THE IMPUGNED ORDERS MAY BE RECALLED. 3. WE ALSO HEARD THE LD. DR, WHO OBJECTED THE PETIT IONS BY SUBMITTING THAT THE TRIBUNAL HAS DISPOSED OF THE APPEALS ON MERITS. 4. THE FACT REMAINS THAT THE IMPUGNED ORDERS HA VE BEEN PASSED EX-PARTE WITHOUT HEARING ASSESSEES. HENCE, HAVING REGARD TO THE SU BMISSIONS MADE BEFORE US, WE ARE OF THE VIEW THAT THERE WAS SUFFICIENT CAUSE FOR THE ASSESSEES FOR NOT APPEARING BEFORE US ON THE DATE OF HEARING. ACCORDINGLY, IN EXERCIS E OF THE POWERS VESTED UPON THE TRIBUNAL UNDER RULE 24 AND 25 OF THE APPELLATE TRIB UNAL RULES, WE RECALL THE ABOVE SAID ORDERS. WE ALSO DIRECT THE REGISTRY TO POST THE AP PEALS FOR HEARING ON 20-12-2013 AS ANNOUNCED IN THE OPEN COURT IN THE PRESENCE OF THE PARTIES. ACCORDINGLY, THE REGISTRY M.P. NOS. 100-104/COCH/2013 3 NEED NOT SENT NOTICE OF HEARING TO THEM, I.E., THE PRESENT ORDER SHOULD ALSO BE CONSIDERED AS NOTICE OF HEARING, WHICH MAY BE TAKEN NOTE OF BY THE PARTIES. 5. IN THE RESULT, THE MISCELLANEOUS PETITIONS FILED BY THE ASSESSEES ARE ALLOWED. PRONOUNCED ACCORDINGLY ON 22-11-20 13. SD/- SD/- (N.R.S.GANESAN) (B.R.BASKARAN) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE: KOCHI DATED: 22 ND NOVEMBER, 2013 GJ COPY TO: 1. SHRI JOB G. OOMMEN, PENIEL CASHEW COMPANY, PUTHO OR, KOTTARAKKARA, KOLLAM. 2. SHRI JAISON G. OOMMEN, ST. MARYS CASHEW FACTORY , PUTHOOR, KOTTARAKKARA, KOLLAM. 3. SHRI JOHNSON G. OOMMEN, ST. GREGORIOUS CASHEW IN DUSTRIES. PUTHOOR, KOTTARAKKARA, KOLLAM. 4. SHRI JAMES G. OOMMEN, ST. PAULS CASHEW FACTORY, PUTHOOR, KOTTARAKKARA, KOLLAM. 5. THE DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL C IRCLE, KOLLAM. 6 THE COMMISSIONER OF INCOME-TAX(APPEALS)-I, TRIVA NDRUM. 7. THE COMMISSIONER OF INCOME-TAX, CENTRAL, KOCHI. 8. D.R., I.T.A.T., COCHIN BENCH, COCHIN. 9. GUARD FILE. BY ORDER (ASSISTANT REGISTRAR) I.T.A.T, COCHIN