Shri.Yashwanth Bhim Rao Chawan, Trichur V. DCIT, Trichur

MA 110/COCH/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 1095 (ITAT-COCHIN)
• Duration Of Justice: 1 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-11-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 29-11-2013
• Assessment Year: 2007-2008
• Appeal Filed On: 09-10-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: LATHA V KUMAR
• Assessee Lawyers: SHRIHARI KRISHNAN UNNI
• Keywords: Reasonable cause

Judgement Text

1 MA NO.109, 110 & 111/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.A. NOS.109, 110 & 111/COCH/2013 (ARISING OUT OF I.T.A NOS. 126, 127 & 128/COCH/2013 ) (ASSESSMENT YEARS 2006-07, 2007-08 & 2008-09) SHRI YASHWANTH BHIM RAO CHAVAN VS DY.CIT, CENT.CIR PARTNER SHREE BALAJI REFINERY TRICHUR NEW CHURCH ROAD, THRISSUR PAN : ACIPC8190P (APPLICANT) (RESPONDENT) APPLICANT BY : SHRIHARI KRISHNAN UNNI RESPONDENT BY : SMT. LATHA V KUMAR DATE OF HEARING : 29-11-2013 DATE OF PRONOUNCEMENT : 29-11-2013 O R D E R PER N.R.S. GANESAN (JM) THE ASSESSEE FILED THE PRESENT MISCELLANEOUS PETIT IONS PRAYING FOR RECALL OF THE ORDER DATED 21-05-2013. 2. SHRI HARI KRISHNAN UNNI, THE LD.REPRESENTATIVE F OR THE ASSESSEE SUBMITTED THAT THE ASSESSEE LEFT FOR HIS NATIVE VIL LAGE ON 09-05-2013 FOR ATTENDING A MARRIAGE. IN THE MEAN TIME THE NOTICE OF HEARING WAS ISSUED. AFTER HIS ARRIVAL FROM HIS NATIVE VILLAGE, THE ASSE SSEE VERIFIED THE MATTER WITH HIS CHARTERED ACCOUNTANT AND FOUND THAT THE AP PEALS WERE ALREADY 2 MA NO.109, 110 & 111/COCH/2013 DISMISSED FOR NON PROSECUTION ON 21-05-2013. ACCOR DING TO THE LD.REPRESENTATIVE, SINCE THE ASSESSEE WAS AWAY FROM THE STATION WHEN THE NOTICE OF HEARING WAS RECEIVED FROM THE TRIBUNAL HE COULD NOT APPEAR BEFORE THIS TRIBUNAL ON 21-05-2013. WE HEARD SMT. LATHA V KUMAR, THE LD.DR ALSO. 2. IT IS NOT IN DISPUTE THAT THE ASSESSEE LEFT FOR HIS NATIVE PLACE FOR ATTENDING A MARRIAGE IN MAHARASHTRA BEFORE THE RECE IPT OF NOTICE FROM THE REGISTRY. HENCE, THIS TRIBUNAL IS OF THE CONSIDERE D OPINION THAT THERE WAS SUFFICIENT AND REASONABLE CAUSE ON THE PART OF THE ASSESSEE FROM APPEARING BEFORE THIS TRIBUNAL ON 21-05-2013. ACCO RDINGLY, IN EXERCISE OF POWERS UNDER PROVISO TO RULE 24 OF THE INCOME-TAX ( APPELLATE) TRIBUNAL RULES, 1963, THE ORDER OF THIS TRIBUNAL DATED 21-05 -2013 IS HEREBY RECALLED. 3. NOW THE APPEALS OF THE ASSESSEE IN ITA NO.126, 1 27 & 128/COCH/2013 ARE RESTORED ON THE FILE OF THIS TRIB UNAL. THE REGISTRY IS DIRECTED TO POST THE APPEALS FOR FINAL DISPOSAL ON 24-12-2013. SINCE THE DATE OF HEARING OF THE APPEALS IS ANNOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES, IT MAY NOT BE NECESSA RY FOR THE REGISTRY TO ISSUE NOTICE OF HEARING FOR THE HEARING DATED 24-12 -2013. IN OTHER WORDS, 3 MA NO.109, 110 & 111/COCH/2013 COPY OF THIS ORDER SHALL BE TREATED AS NOTICE OF HE ARING FOR THE HEARING DATED 24-12-2013. 4. WITH THE ABOVE OBSERVATIONS, THE MISCELLANEOUS P ETITIONS STAND ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 29 TH NOVEMBER, 2013. SD/- SD/- (B.R. BASKARAN) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN, DT : 29 TH NOVEMBER, 2013 PK/- COPY TO: 1. SHRI YASHWANTH BHIM RAO CHAVAN, PARTNER SHREE BA LAJI REFINERY, NEW CHURCH ROAD, THRISSUR 2. DY.CIT, CENT.CIR., TRICHUR 3. THE COMMISSIONER OF INCOME-TAX (CENTRAL), KOCHI 4. THE DR (TRUE COPY) BY ORDER ASSTT. REGISTRAR, INCOME-TAX APPELLATE TRIBUNAL, COCHIN BENCH