Sri. George Thomas, Cochin V. DCIT, Cochin

MA 117/COCH/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 1237 (ITAT-COCHIN)
• Duration Of Justice: 1 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-12-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 24-10-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

1 MP NO. 117/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. 117/COCH/2013 (ARISING OUT OF I.T.A NO. 336/COCH/2013) (ASSESSMENT YEAR 2007-08) SHRI GEORGE THOMAS VS DY.CIT, CIR.2(1) MALABAR CANNING KOCHI 33/1885 B7, FRUITOMANS BLDG COCHIN BYPASS, VENNALA P.O, KOCHI 682 028 PAN : AAQPT4452M (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI M.A. JOHN RESPONDENT BY : SMT. LATHA V KUMAR DATE OF HEARING : 13-12-2013 DATE OF PRONOUNCEMENT : 13-12-2013 O R D E R PER N.R.S. GANESAN (JM) THE ASSESSEE FILED THE PRESENT MISCELLANEOUS APPLI CATION SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DATED 03-09-201 3. 2. THE LD.REPRESENTATIVE FOR THE ASSESSEE, SHRI M.A . JOHN SUBMITTED THAT DUE TO THE IGNORANCE OF THE ASSESSEE OF THE PR OCEDURE OF THE TRIBUNAL WITH REGARD TO OBTAINING INFORMATION ABOUT THE DATE OF HEARING TO WHICH THE HEARING WAS ADJOURNED, THE ASSESSEE COULD NOT AUTHO RIZE HIS 2 MP NO. 117/COCH/2013 REPRESENTATIVE TO APPEAR BEFORE THIS TRIBUNAL ON 03 -09-2013. THE ASSESSEE SUBMITS THAT THERE WAS NO DELIBERATE INTEN TION OF NOT APPEARING BEFORE THIS TRIBUNAL ON 03-09-2013. ON THESE GROUN DS, THE ASSESSEE PRAYS FOR ANOTHER OPPORTUNITY OF HEARING BEFORE THI S TRIBUNAL, AS IN HIS OPINION, THE ASSESSEE HAS GOT A STRONG CASE IN HIS FAVOUR. WE HEARD SMT. LATHA V KUMAR, THE LD.DR ALSO. 3. WE HAVE RIVAL CONSIDERED RIVAL THE SUBMISSIONS O N EITHER SIDE AND ALSO PERUSED THE RECORDS. THE ASSESSEE ADMITS THAT HE COULD NOT OBTAIN THE ADJOURNED DATE OF HEARING FROM THE TRIBUNAL DUE TO HIS IGNORANCE OF THE TRIBUNALS PROCEDURE. BECAUSE OF THIS HE WAS PREVE NTED FROM AUTHORIZING ANY REPRESENTATIVE TO APPEAR BEFORE THIS TRIBUNAL O N THE DATE OF HEARING ON 03-09-2013. WE FIND FORCE IN THE CONTENTION OF THE ASSESSEE. WE ARE SATISFIED THAT THE ASSESSEE WAS PREVENTED FROM APPE ARING BEFORE THIS TRIBUNAL DUE TO A REASONABLE CAUSE. THEREFORE, IN VIEW OF PROVISO TO RULE 24 OF THE INCOME-TAX (APPELLATE TRIBUNAL) RULES, 19 63, WE RECALL THE ORDER OF THIS TRIBUNAL DATED 03-09-2013. 4. NOW THE APPEAL OF THE ASSESSEE IN ITA NO.336/COC H/2013 STANDS RESTORED ON THE FILE OF THIS TRIBUNAL. THE REGISTR Y IS DIRECTED TO POST THE APPEAL FOR HEARING ON 16-01-2014 FOR WHICH NO NOTIC E OF HEARING SHALL BE ISSUED TO EITHER PARTY AS THE DATE OF HEARING HAS B EEN ANNOUNCED IN THE 3 MP NO. 117/COCH/2013 OPEN COURT. IN OTHER WORDS, THE COPY OF THIS ORDER SHALL BE TREATED AS NOTICE OF HEARING FOR THE HEARING ON 16-01-2014. 5. WITH THE ABOVE OBSERVATIONS, THE MISCELLANEOUS P ETITION OF THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 13 TH DECEMBER, 2013. SD/- SD/- (B.R. BASKARAN) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN, DT : 13 TH DECEMBER, 2013 PK/- COPY TO: 1. SHRIO GEORGE THOMAS, MALABAR CANNING, 33/1885 B7 , FRUITOMANS BLDG, COCHIN BYPASS, VENNALA P.O, KOCHI 682 028 2. DY.CIT, CIR.2(1), KOCHI 3. THE COMMISSIONER OF INCOME-TAX, KOCHI 4. THE COMMISSIONER OF INCOME-TAX(A)-II, 7 TH FLOOR, KERA BHAVAN, KOCHI 682 011 5. THE DR (TRUE COPY) BY ORDER ASSTT. REGISTRAR, INCOME-TAX APPELLATE TRIBUNAL, COCHIN BENCH