Abad builders P.Ltd, Cochin V. ACIT, Cochin

MA 11/COCH/2013

• Counselvise Citation: [2013] 123 COUNSELVISE.COM (IT) 9950 (ITAT-COCHIN)
• Duration Of Justice: 1 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-03-2013
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 01-02-2013
• Court: TRIBUNAL
• Department Lawyers: SUSAN GEROGE VARGHESE
• Assessee Lawyers: P K SASIDHARAN
• Keywords: Bonafide belief

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. NO. 11/COCH/2013 (ARSG. OUT OF I.T.A. NO. 140/COCH/2012) ASSESSMENT YEARS : 2007-08 M/S. ABAD BUILDERS (P) LTD., ABAD PLAZA BUILDING, M.G. ROAD, KOCHI-35 [PAN:AAECA 2661C] VS. THE ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-1(1), RANGE-1, KOCHI. (ASSESSEE -APPELLANT) (REVENUE-R ESPONDENT) ASSESSEE BY SHRI P.K. SASIDHARAN, CA REVENUE BY SMT. SUSAN GEROGE VARGHESE, SR. DR DATE OF HEARING 22/03/2013 DATE OF PRONOUNCEMENT 22/03/2013 O R D E R PER B.R.BASKARAN, ACCOUNTANT MEMBER: THE ASSESSEE HAS FILED THIS MISCELLANEOUS APPL ICATION SEEKING RECALL OF THE ORDER DATED 12-12-2012 PASSED BY THE TRIBUNAL IN THE CASE OF THE ASSESSEE IN I.T.A. NO. 140/COCH/2012 RELATING TO THE ASSESSMENT YEAR 2007- 08, ON THE GROUND THAT THERE WAS SUFFICIENT CAUSE FOR NON-APPEARANCE ON THE DATE OF HEARING. 2. THE LD. COUNSEL APPEARING FOR THE ASSESSEE SUBMI TTED THAT HE, ON AN EARLIER OCCASION, FILED A LETTER SEEKING ADJOURNMENT OF THE CASE WHICH WAS FIXED FOR HEARING ON 03-12-2012. AS HE UNDERWENT A SURGERY, HE WAS NOT FEELING WELL AND ACCORDINGLY, IT WAS SPECIFICALLY REQUESTED THAT THE APPEAL MAY BE P OSTED AFTER 15 TH JANUARY, 2013. ACCORDINGLY, THE THE LD. AR SUBMITTED THAT HE WAS U NDER BONAFIDE BELIEF THAT THE APPEAL WILL BE POSTED AFTER 15 TH JANUARY 2013 AS REQUESTED. HOWEVER, THE APPEAL WA S POSTED M.P. NO.11/COCH/2013 2 FOR HEARING ON 12-12-2012 AND SINCE HE WAS NOT DOIN G WELL, HE DID NOT TAKE NOTICE OF THE ABOVE SAID DATE AND HENCE, HE COULD NOT APPEAR ON THAT DAY. 3. WE HAVE HEARD THE RIVAL CONTENTIONS. HAVING REG ARD TO THE SUBMISSIONS MADE BEFORE US, WE ARE OF THE VIEW THAT THERE WAS SUFFIC IENT CAUSE ON THE PART OF THE ASSESSEE FOR NOT APPEARING BEFORE THE BENCH ON THE DATE OF HEARING. ACCORDINGLY, IN EXERCISE OF POWERS VESTED UPON THE BENCH UNDER RULE 24 OF THE INCOME-TAX APPELLATE TRIBUNAL RULES, 1963, WE RECALL THE ORDER DATED 12- 12-2012 REFERRED SUPRA. ACCORDINGLY, WE DIRECT THE REGISTRY TO POST THE APP EAL FOR HEARING ON 02-05-2013 . SINCE THE DATE OF HEARING WAS ANNOUNCED IN THE OPEN COURT IN THE PRESENCE OF PARTIES, THERE IS NO NECESSITY TO SEND FORMAL NOTICE OF HEAR ING AND ACCORDINGLY WE DIRECT THE REGISTRY NOT TO SEND ANY FORMAL NOTICE OF HEARING T O THEM. THE PARTIES MAY ALSO TAKE NOTE OF THE DIRECTION GIVEN TO THE REGISTRY. 5. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 22-03-2013. SD/- SD/- (N.R.S.GANESAN) (B.R.BASKARAN) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE: KOCHI DATED: 22 ND MARCH, 2013 GJ COPY TO: 1. M/S. ABAD BUILDERS (P) LTD., ABAD PLAZA BUILDING , M.G. ROAD, KOCHI-35. 2. THE ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE -1(1), KOCHI. 3. THE COMMISSIONER OF INCOME-TAX(APPEALS)-II, KOCH I. 4.THE COMMISSIONER OF INCOME-TAX, KOCHI 5. D.R., I.T.A.T., COCHIN BENCH, COCHIN. 6. GUARD FILE. BY ORDER (ASSISTANT REGISTRAR) I.T.A.T, COCHIN