M/s.Swapna Traders, Alappuzha V. The ITO, Alappuzha

MA 11/COCH/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3411 (ITAT-COCHIN)
• Duration Of Justice: 8 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-09-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 04-09-2015
• Assessment Year: 2005-2006
• Appeal Filed On: 02-01-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V R GOPAKUMAR
• Keywords: Principle of natural justice

Judgement Text

MPS 11 TO 14/C/2015 . 1 IN THE INCOME TAX APPEL L A TE T R IBUNAL COCHIN BENCH , COCHIN BEFORE S/SH RI B P JAIN , A M & GEORGE GEORGE.K , JM MISCELLANEOUS PETITIONS NO. 11 TO 14/COCH/201 5 ARISING OUT OF STAY PETITIONS NO. 39 & 40 /COCH/2014 IN ITA NO . 224 & 225/COCH/2014 (ASST YEAR 2005 - 06 & 2006 - 07 ) M/S SWAPNA TRADERS CHUNGOM ALAPUZHA VS THE INCOME TAX OFFICER WARD 4 ALAPUZHA ( APP LICANT ) (RESPONDENT) PAN NO. AAMFS2934F ASSESSEE BY SMT DIVYA RAVINDRAN REVENUE BY SHRI V R GOPAKUMAR DATE OF HEARING 4 TH SEPT 2015 DATE OF PRON OUNCEMENT 4 TH SEPT 2015 OR D ER PER GEORGE GEORGE.K JM : THESE MISCELLANEOUS PETITIONS FILED BY THE ASSESSEE ARE DIRECTED AGAINST THE ORDER OF THIS TRIBUNAL IN ITA NOS 224 & 225/COCH/2014 AND IN STAY PETITIONS NOS 39 & 40/COCH/2014 . THE RELEVANT ASS ESSMENT YEARS ARE 2005 - 06 & 2006 - 07. 2 THE TRIBUNAL VIDE ITS ORDER DATED 28.10.2014 HAS DISMISSED THE APPEALS AND THE STAY PETITIONS FILED BY THE ASSESSEE SINCE NONE APPEARED ON BEHALF OF THE ASSESSEE WHILE THE APPEALS/ STAY PETITIONS WERE POSTED FOR HEA RING. 3 BY WAY OF THESE MISCELLANEOUS PETITIONS, THE ASSESSEE SUBMITS THE FOLLOWING: MPS 11 TO 14/C/2015 . 2 I) THE PETITIONER DID NOT RECEIVE THE NOTICE OF POSTING THE STAY PETITION FOR HEARING ON 28.10.2014. THE PETITION HAD RECEIVED THE LAST NOTICE ADJOURNING THE CASE FOR HEA RING ON 3.9.2014 TO 20. 9.2014 . AS THE PETITIONS AUTHORIZED REPRESENTATIVE WAS UNABLE TO TRAVEL DUE TO SEVERE BACK PAIN AND ADJOURNMENT LETTER WAS FILED. III) VIDE ORDER DATED 28.10.2014, THE STAY PETITION AND CONNECTED APPEAL WERE DECIDED EXPARTE BY THE HONBLE TRIBUNAL DISMISSING THE APPEALS AND THE STAY PETITIONS. ACCORDING TO THE PETITIONER, THERE IS DENIAL OF NATURAL JUSTICE AS WELL AS VIOLATION OF STATUTORY PROVISION. THE ORDER O F THE HONBLE TRIBUNAL DISMISSING THE STAY PETITION AND APPEAL HAS CAUSE D GREAT HARDSHIP AND PREJUDICE TO THE PETITIONER. IN THE ABOVE CIRCUMSTANCES AND IN THE INTEREST OF JUSTICE, THE PETITIONER IS ADVISED TO MAKE THIS PETITION FOR RESTORATION OF STAY PETITION WITH A PRAY THAT THE STAY PETITION AND APPEAL MAY BE RESTORED TO THE FILE OF THE HONBLE APPELLATE TRIBUNAL AND THE PETITION MAY BE AFFORDED A REASONABLE OPPORTUNITY FOR HEARING AND REPRESENTATION. IT IS HUMBLY PRAYED TAT THIS PRAYER MAY BE ALLOWED. 3 WE HAVE HEARD THE PARTIES AND PERUSED THE RELEVANT MATERIAL ON REC ORD. I N VIEW OF THE REASONS GIVEN IN THE MISCELLANEOUS PETITIONS AND ALSO IN THE INTEREST OF NATURAL JUSTICE, WE DEEM IT APPROPRIATE TO RESTORE THE SE APPEALS AND STAY PETITIONS FOR FRESH HEARING. IT IS ORDERED ACCORDINGLY. 4 THE REGISTRY IS DIRECTED TO POST THE STAY PETITIONS IN THE NORMAL COURSE OF HEARING. 5 IN THE RESULT, THE MISCELLANEOUS PETITIONS FILED BY THE ASSESSEE ARE ALLOWED . ORDER PRONOUNCED IN THE OPEN COURT ON THIS 4 TH DAY OF SEPT 2015 . SD/ - SD/ - ( B P JAIN ) (GEORGE GEORGE .K ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN: DATED 4 TH , SEPT 2015 RAJ* MPS 11 TO 14/C/2015 . 3 COPY TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT , 5 . DR 6 . GUARD FILE BY ORDER ASSISTANT REGIST RAR ITAT, COCHIN