All India Islamic Educational trust, Calicut V. CIT, Calicut

MA 12/COCH/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0175 (ITAT-COCHIN)
• Duration Of Justice: 2 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-04-2013
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Next Hearing Date: 26-04-2013
• Assessment Year: misc
• Appeal Filed On: 14-02-2013
• Court: TRIBUNAL
• Department Lawyers: SUSAN GEORGE VARGHESE

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. 12/COCH/2013 (ARSG. OUT OF I.T.A. NO. 656/COCH/2010) ASSESSMENT YEAR : - ALL INDIA ISLAMIC EDUCATIONAL TRUST, P.O., PULIYAVU, PARAKKADAVU, NADAPURAM, KOZHIKODE. [PAN:AACTA 8150H] VS. THE COMMISSIONER OF INCOME-TAX, CALICUT (ASSESSEE -APPELLANT) (REVENUE-R ESPONDENT) ASSESSEE BY SHRI ARUN RAJ S., ADV. REVENUE BY SMT. SUSAN GEORGE VARGHESE, SR. DR DATE OF HEARING 26/04/2013 DATE OF PRONOUNCEMENT 26/04/2013 O R D E R PER B.R.BASKARAN, ACCOUNTANT MEMBER: THE ASSESSEE HAS MOVED THIS MISCELLANEOUS APPLICAT ION SEEKING RECALL OF THE ORDER DATED 29-01-2013 PASSED IN ITS HANDS BY DISMI SSING THE APPEAL FOR NON- PROSECUTION. 2. THE LD COUNSEL APPEARING FOR THE ASSESSEE SUBMIT TED THAT HE COULD NOT APPEAR BEFORE THE BENCH ON THE DATE OF HEARING AS HE HAD T O APPEAR BEFORE THE HONBLE HIGH COURT IN AN URGENT MATTER ALONG WITH A SENIOR COUNS EL WHO CAME FROM DELHI. HE FURTHER SUBMITTED THAT HE COULD NOT FILE AN ADJOURNMENT PET ITION ALSO ON ACCOUNT OF UNAVOIDABLE AND COMPELLING SITUATION. ACCORDINGLY, HE SUBMITTE D THAT THERE WAS SUFFICIENT CAUSE FOR NON-APPEARANCE ON THE DATE OF HEARING AND ACCORDING LY PRAYED THAT THE IMPUGNED ORDER BE RECALLED. M.P. NO.12/COCH/2013 2 3. WE ALSO HEARD LD D.R IN THIS REGARD. 4. HAVING REGARD TO THE SUBMISSIONS MADE BEFORE US, WE ARE OF THE VIEW THAT THERE WAS SUFFICIENT CAUSE FOR THE ASSESSEE FOR NON-APPEA RING BEFORE US ON THE DATE OF HEARING. ACCORDINGLY, IN EXERCISE OF THE POWERS VE STED UPON US UNDER RULE 24 OF THE APPELLATE TRIBUNAL RULES, WE RECALL THE ORDER CITED ABOVE. WE ALSO DIRECT THE REGISTRY TO POST THE APPEAL FOR HEARING ON 29-05-2013 FOR FINAL HEARING. SINCE THE DATE OF HEARING IS ANNOUNCED IN THE OPEN COURT IN THE PRESE NCE OF BOTH THE PARTIES, THE REGISTRY NEED NOT SEND THE NOTICE OF HEARING TO THEM, I.E., THE PRESENT ORDER SHALL ALSO BE CONSTRUED AS NOTICE OF HEARING, WHICH MAY BE TAKEN NOTE OF BY BOTH THE PARTIES. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. PRONOUNCED ACCORDINGLY ON 26-04-20 13. SD/- SD/- (N.R.S.GANESAN) (B.R.BASKARAN) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE: KOCHI DATED: 26TH APRIL, 2013 GJ COPY TO: 1. ALL INDIA ISLAMIC EDUCATIONAL TRUST, P.O., PULIYA VU, PARAKKADAVU, NADAPURAM, KOZHIKODE. 2. THE COMMISSIONER OF INCOME-TAX, CALICUT. 3. D.R., I.T.A.T., COCHIN BENCH, COCHIN. 4. GUARD FILE. BY ORDER (ASSISTANT REGISTRAR ) I.T.A.T, COCHIN M.P. NO.12/COCH/2013 3