Zigi Parangottu John, Kottayam V. ITO, Kottayam

MA 107/COCH/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 1085 (ITAT-COCHIN)
• Duration Of Justice: 2 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-11-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 22-11-2013
• Assessment Year: 2010-2011
• Appeal Filed On: 10-09-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: LATHA V KUMAR
• Keywords: Reasonable cause

Judgement Text

1 MA NO.107/COCH/2013 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI N.R.S. GANESAN (JM) AND SHRI B.R. BASKA RAN(AM) M.P. NO.107/COCH/2013 (ARISING OUT OF I.T.A NO.252/COCH/2013) (ASSESSMENT YEAR 2010-11) ZIGI PARANGOTTU JOHN VS ITO, WD.4 WEBSIGHT TECHNOLOGIES KOTTAYAM VADAKKENADA ROAD MUTTAMBALAM P.O. KOTTAYAM 686 004 PAN : AFQPJ9674Q (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI MATHEW JOSEPH RESPONDENT BY : SMT. LATHA V KUMAR DATE OF HEARING : 22-11-2013 DATE OF PRONOUNCEMENT : 22-11-2013 O R D E R PER N.R.S. GANESAN (JM) THE ASSESSEE FILED THE PRESENT MISCELLANEOUS PETIT ION TO RECALL THE ORDER OF THIS TRIBUNAL DATED 06-08-2013. 2. SHRI MATHEW JOSPEH, THE LD.REPRESENTATIVE FOR TH E ASSESSEE SUBMITTED THAT THE APPEAL OF THE ASSESSEE WAS POSTE D FOR HEARING ON 06- 08-2013. ON THAT DAY THE REPRESENTATIVE FOR THE AS SESSEE WAS AT HIS HOME TOWN, PALAI AND COULD NOT REACH ERNAKULAM DUE TO TH E HEAVY FLOODS IN PALAI 2 MA NO.107/COCH/2013 AND THE ROADS LEADING TO ERNAKULAM. HIS OFFICE WAS ALSO NOT FUNCTIONING THAT DAY DUE TO KARKADAKA VAVU. THE LD.REPRESENT ATIVE FOR THE ASSESSEE THEREFORE SUBMITTED THAT DUE TO ABOVE REASONS, HE C OULD NOT APPEAR BEFORE THIS TRIBUNAL; HENCE THERE IS A REASONABLE CAUSE FO R NOT APPEARING BEFORE THIS TRIBUNAL ON 06-08-2013. WE HEARD SMT. LATHA V KUMAR, THE LD.DR ALSO. 3. IT IS NOT IN DISPUTE THAT THE REPRESENTATIVE OF THE ASSESSEE COULD NOT REACH ERNAKULAM DUE TO HEAVY FLOODS ON THE ROADS LE ADING TO ERNAKULAM. THEREFORE, THIS TRIBUNAL IS OF THE CONSIDERED OPINI ON THAT THE ASSESSEE WAS PREVENTED BY REASONABLE CAUSE FROM APPEARING BEFORE THE TRIBUNAL WHEN THE APPEAL WAS TAKEN UP FOR HEARING. THEREFORE, IN EXERCISE OF THE POWERS OF THIS TRIBUNAL UNDER PROVISO TO RULE 24 OF INCOME -TAX (APPELLATE TRIBUNAL) RULES 1963, THE ORDER OF THIS TRIBUNAL DATED 06-08- 2013 IS HEREBY RECALLED. 4. NOW THE APPEAL OF THE ASSESSEE IN ITA NO.252/COC H/2013 IS RESTORED ON THE FILE OF THIS TRIBUNAL. THE REGISTR Y IS DIRECTED TO POST THE APPEAL FOR FINAL DISPOSAL ON 08-01-2014. SINCE THE DATE OF HEARING HAS BEEN ANNOUNCED IN THE OPEN COURT IT IS NOT NECESSAR Y FOR THE REGISTRY TO ISSUE NOTICE OF HEARING TO EITHER PARTY. IN OTHER WORDS, COPY OF THIS ORDER SHALL BE TREATED AS NOTICE OF HEARING FOR THE HEARI NG ON 08-01-2014. 3 MA NO.107/COCH/2013 5. WITH THE ABOVE OBSERVATIONS, THE MISCELLANEOUS P ETITION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 22 ND NOVEMBER, 2013. SD/- SD/- (B.R. BASKARAN) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN, DT : 22 ND NOVEMBER, 2013 PK/- COPY TO: 1. ZIGI PARANGOTTU JOHN, WEBSIGHT TECHNOLOGIES, VAD AKKENADA ROAD, MUTTAMBALAM PO, KOTTAYAM 686 004 2. ITO, WD.4, KOTTAYAM 3. THE COMMISSIONER OF INCOME-TAX, KOTTAYAM RANGE, KOTTAYAM 4. THE COMMISSIONER OF INCOME-TAX(A), PUBLIC LIBRAR Y BUILDING, SHASTRI ROAD, KOTTAYAM-686 001 5. THE DR (TRUE COPY) BY ORDER ASSTT. REGISTRAR, INCOME-TAX APPELLATE TRIBUNAL, COCHIN BENCH