M/s.Sanjo Education & Charitable Trust, Idukki V. The CIT, Cochin

MA 103/COCH/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2775 (ITAT-COCHIN)
• Duration Of Justice: 5 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-02-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 06-02-2015
• Assessment Year: misc
• Appeal Filed On: 27-08-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K K JOHN
• Assessee Lawyers: T K MATHEW
• Keywords: Charitable institution

Judgement Text

1 MA NO.103/COCH/2014 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI N.R.S. GANESAN (JM) AND SHRI CHANDRA PO OJARI (AM) M.A. NO.103/COCH/2014 (ARISING OUT OF I.T.A NO. 127/COCH/2014) SANJO EDUCATION & CHARITABLE TRUST VS CIT, KOCHI IDUKKI PAN : AAMTS3975L (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI T.K. MATHEW RESPONDENT BY : SHRI K.K. JOHN DATE OF HEARING : 06-02-2015 DATE OF PRONOUNCEMENT : 06-02-2015 O R D E R PER N.R.S. GANESAN (JM) THE ASSESSEE FILED THE PRESENT MISCELLANEOUS APPLI CATION PRAYING FOR RECALL OF THE ORDER OF THIS TRIBUNAL DATED 02-07-20 14. 2. SHRI T.K. MATHEW, THE LD.REPRESENTATIVE FOR THE ASSESSEE SUBMITTED THAT THE APPEAL WAS ADJOURNED TO 02-07-2014 ON THE PETITION FILED ON BEHALF OF THE ASSESSEE. HOWEVER, DUE TO LACK OF INFORMATI ON ABOUT THE ADJOURNMENT EITHER THE ASSESSEE OR ITS REPRESENTATI VE COULD NOT APPEAR BEFORE THIS TRIBUNAL ON 02-07-2014. ACCORDING TO T HE LD.REPERESENTATIVE, 2 MA NO.103/COCH/2014 THERE IS NO NEGLIGENCE ON THE PART OF THE ASSESSEE IN NOT APPEARING BEFORE THIS TRIBUNAL. WE HEARD SHRI K.K. JOHN, THE LD.DR A LSO. 3. ADMITTEDLY, THE APPEAL WAS EARLIER POSTED ON 19- 05-2014 AND IT WAS ADJOURNED TO 16-06-2014. AT THE REQUEST OF THE ASS ESSEE, THE APPEAL WAS AGAIN ADJOURNED TO 02-07-2014. WHEN THE APPEAL WAS TAKEN UP FOR HEARING ON 02-07-2014 NOBODY WAS PRESENT ON BEHALF OF THE ASSESSEE. NOW THE ASSESSEE CLAIMS THAT THE POSTING OF CASE ON 02-07-2014 WAS NOT INFORMED TO THEM. IT IS NOT THE CASE OF THE REVENU E THAT THE DATE OF POSTING OF THE CASE WAS WITHIN THE KNOWLEDGE OF THE ASSESSE E. EVEN THOUGH THE APPEAL WAS ADJOURNED AT THE REQUEST OF THE ASSESSEE AND IT IS EXPECTED THAT THE ASSESSEE SHOULD KNOW THE DATE OF ADJOURNME NT, THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT GIVING AN OPPORTUNITY T O THE ASSESSEE TO ARGUE THE CASE ON MERIT MAY NOT PREJUDICE THE INTEREST OF THE REVENUE. WHEN THE ASSESSEE CLAIMS THAT THERE WAS LACK OF INFORMATION ABOUT THE POSTING OF THE CASE, THIS TRIBUNAL IS OF THE CONSIDERED OPINION TH AT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FOR NOT APPEARING BEF ORE THIS TRIBUNAL. ACCORDINGLY IN EXERCISE OF JURISDICTION OF THIS TRI BUNAL UNDER RULE 24 OF THE INCOME-TAX (APPELLATE TRIBUNAL) RULES, 1963, THE OR DER OF THIS TRIBUNAL DATED 02-07-2014 IS HEREBY RECALLED. 3 MA NO.103/COCH/2014 4. NOW THE APPEAL OF THE ASSESSEE IN ITA NO.127/COC H/.2014 STANDS RESTORED ON THE FILE OF THIS TRIBUNAL. THE REGISTR Y IS DIRECTED TO POST THE APPEAL FOR HEARING ON 03-03-2015. SINCE THE DATE I S PRONOUNCED IN THE OPEN COURT, IT MAY NOT BE NECESSARY FOR THE REGISTR Y TO ISSUE NOTICE OF HEARING. IN OTHER WORDS COPY OF THIS ORDER SHALL B E TREATED AS NOTICE OF HEARING FOR THE HEARING ON 03-03-2015. 5. WITH THE ABOVE OBSERVATION, THE MISCELLANEOUS AP PLICATION OF THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ON THIS 06 TH DAY OF FEBRUARY, 2015. SD/- SD/- (CHANDRA POOJARI) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN, DT : 06 TH FEBRUARY, 2015 PK/- COPY TO: 1. SANJO CHARITABLE & EDUCATIONAL TRUST, IDUKKI 2. THE COMMISSIONER OF INCOME-TAX, KOCHI 3. THE DR (TRUE COPY) BY ORDER ASSTT. REGISTRAR, INCOME-TAX APPELLATE TRIBUNAL, COCHIN BENCH