T.O.Aleyas, Thiruvalla V. ACIT, Trivandrum

MA 13/COCH/2010

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 3729 (ITAT-COCHIN)
• Duration Of Justice: 4 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-07-2010
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Next Hearing Date: 09-07-2010
• Assessment Year: 1997-1998
• Appeal Filed On: 24-02-2010
• Court: TRIBUNAL
• Department Lawyers: DR BABU JOSEPHSR
• Assessee Lawyers: R KRISNA N
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI N.VIJAYAKUMARAN & SHRI SANJAY ARORA M.P.NOS.13 & 14/COCH/2010 (ARISING OUT OF I.T.A.NOS.276/COCH/2001 & 252/COCH/2002) ASST. YEARS:1997-98 & 1998-99 SHRI T.O. A LEYAS, THIRUVALLA. PA NO.AAFPO 8660B VS. THE ASST . COMMISSIONER OF INCOME-TAX, CENT.CIR., TRIVANDRUM. (APPELLANT) ( RESPONDENT ) 3 APPELLANT BY SHRI R. KRISNA N ,CA RESPONDENT BY DR. BABU JOSEPH,SR.DR O R D E R PER N.VIJAYAKUMARAN,J.M: THESE MISCELLANEOUS PETITIONS ARE FILED BY THE ASSESSEE. VIZ. SHRI T.O. ALIAS, THIRUVALLA. THE TR IBUNAL DISPOSED OF THE APPEALS FILED BY THE REVENUE IN ITA NOS. 276/COCH/2001 & 252/COCH/2002 VIDE ITS ORDER 03-04- 2009, EX-PARTE, QUA THE ASSESSEE. IT IS THE SUBMISSION OF THE PETITIONER THAT THOUGH HE HAD ENTRUSTED THE MATTER WITH SHRI DALE P.KURIAN, ADVOCATE AND THE PETITIONER WAS NOT AWARE THAT THE ADVOCATE WAS TAKING DELAYING TACTICS AND H E CAME TO KNOW THIS FACT ONLY WHEN THE IMPUGNED ORDER OF T HE TRIBUNAL WAS RECEIVED. HENCE, THE PETITIONER HUM BLY PRAYS THAT THE ORDER OF THE TRIBUNAL DATED 03-04-2009 MAY BE MP NOS. 13 & 14/COCH/2010 2 RECALLED AND THE PETITIONER MAY BE AFFORDED A FRESH OPPORTUNITY OF HEARING. 2. WE HAVE HEARD RIVAL SUBMISSIONS. ON A CONSIDERAT ION OF THE RECORDS AND THE SUBMISSIONS, WE ARE OF THE VIEW THAT FOR THE FAULT OF THE COUNSEL OF THE PETITIONER, THE PET ITIONER SHOULD NOT BE SUFFERED. THEREFORE, IN THE INTERES T OF NATURAL JUSTICE, WE RECALL THE IMPUGNED ORDER AND FIX THE A PPEALS FOR HEARING ON 09-08-2010 . THE PARTIES MAY TAKE NOTE OF THE HEARING DATE, AS NO SEPARATE NOTICE OF HEARING WILL BE ISSUED. THE PETITIONER IS DIRECTED NOT TO SEEK ANY ADJOURNM ENT ON FLIMSY GROUNDS. 3. IN THE RESULT, MISCELLANEOUS PETITIONS ARE ALLOW ED. SD/- SD/- (SANJAY ARORA) (N.VIJAYKUMARAN) ACCOUNTANT MEMBER JUDICIAL M EMBER ERNAKULAM, DATED THE 13 TH JULY,2010. PM. COPY FORWARDED TO: 1. SHRI T.O. ALEYAS, ST.MARYS MOTORS,ST.MARYS CORPOR ATE TOWERS, THIRUVALLA. 2. THE ASST. COMMISSIONER OF INCOME-TAX, CENT.CIR. , TRIVANDRUM. 3. CIT(A)., TRIVANDRUM. 4. CIT,CENTRAL,KOCHI. /5. D.R.