Sri.O.V.Sreedharan, Kannur V. DCIT, Kannur

MA 13/COCH/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0467 (ITAT-COCHIN)
• Duration Of Justice: 3 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-06-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 07-06-2013
• Assessment Year: 2006-2007
• Appeal Filed On: 14-02-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: DANIEL
• Keywords: Reasonable cause

Judgement Text

1 MA NO.13/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. NO.13/COCH/2013 (ARISING OUT OF I.T.A NO. 244/COCH/2010) (ASSESSMENT YEAR 2006-07) SHRI O.V. SREEDHARAN VS C.I.T., CALICUT PWD CONTRACTOR TRICHAMBARAM TALIPARAMBA PAN : AJAPS9030K (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI DANIEL RESPONDENT BY : SHRI ANIL KUMAR DATE OF HEARING : 07-06-2013 DATE OF PRONOUNCEMENT : 07-06-2013 O R D E R PER N.R.S. GANESAN (JM) THE ASSESSEE FILED THE PRESENT MISCELLANEOUS APPLI CATION TO RECALL THE ORDER OF THIS TRIBUNAL DATED 29-01-2013. 2 MA NO.13/COCH/2013 2. SHRI S DANIEL, THE LD.COUNSEL FOR THE ASSESSEE S UBMITTED THAT THE COUNSEL WHO HAD TO APPEAR BEFORE THIS TRIBUNAL WAS ENGAGED IN A WRIT PETITION BEFORE THE HIGH COURT. THE ASSESSEE WAS U NDER THE IMPRESSION THAT THE COUNSEL WILL APPEAR BEFORE THIS TRIBUNAL. THEREFORE, BOTH THE ASSESSEE AND THE LD.COUNSEL FOR THE ASSESSEE COULD NOT APPEAR BEFORE THIS TRIBUNAL. ACCORDING TO THE LD.REPRESENTATIVE, THE NON APPEARANCE OF THE ASSESSEE OR HIS COUNSEL WAS BEYOND THE CONTROL AND THERE IS NO DELIBERATE NEGLIGENCE ON THE PART OF THE ASSESSEE IN PROSECUTI NG THE APPEAL. THE LD.REPRESENTATIVE FURTHER SUBMITTED THAT THERE IS A REASONABLE CAUSE FOR NOT APPEARING BEFORE THIS TRIBUNAL ON 29-01-2013. WE H EARD SHRI ANIL KUMAR, THE LD.DR ALSO. 3. WE HEARD THE RIVAL SUBMISSION ON EITHER SIDE AND ALSO PERUSED THE MATERIAL AVAILABLE ON RECORD. THE ASSESSEE WAS UND ER THE IMPRESSION THAT THE COUNSEL WHO WAS ENGAGED TO APPEAR BEFORE THIS T RIBUNAL WOULD APPEAR ON THE APPOINTED DATE. HOWEVER, THE COUNSEL WAS EN GAGED HIMSELF IN THE HIGH COURT IN CONNECTION WITH A WRIT PETITION; THER EFORE, HE COULD NOT APPEAR BEFORE THIS TRIBUNAL ON THE APPOINTED DATE. HENCE, IT APPEARS THAT THERE WAS A REASONABLE CAUSE ON THE PART OF THE ASS ESSEE FOR NOT APPEARING 3 MA NO.13/COCH/2013 BEFORE THIS TRIBUNAL ON 29-01-2013 . THEREFORE, BY EXERCISING THE POWERS OF THIS TRIBUNAL PROVIDED UNDER PROVISO TO RULE 24 OF THE INCOME-TAX (APPELLATE TRIBUNAL) RULES, 1963, THE ORDER OF THIS TRIBUNAL DATED 29-01- 2013 IS HEREBY RECALLED. 4. THE APPEAL OF THE ASSESSEE IN ITA NO.244/COCH/20 10 NOW STANDS RESTORED ON THE FILE OF THIS TRIBUNAL. THE REGISTR Y IS DIRECTED TO FIX THE APPEAL FOR FINAL DISPOSAL ON 08-07-2013. SINCE THE DATE OF HEARING ON 08-07- 2013 HAS BEEN ANNOUNCED IN THE OPEN COURT, NO NOTIC E OF HEARING SHALL BE ISSUED TO EITHER PARTY. IN OTHER WORDS, COPY OF TH IS ORDER SHALL BE TREATED AS NOTICE FOR THE HEARING ON 08-07-2013. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ON THIS 07 TH DAY OF JUNE, 2013. SD/- SD/- (B.R. BASKARAN) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN, DT : 07 TH JUNE, 2013 PK/- 4 MA NO.13/COCH/2013 COPY TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE COMMISSIONER OF INCOME-TAX 4. THE COMMISSIONER OF INCOME-TAX(A) 5. THE DR (TRUE COPY) BY ORDER ASSTT. REGISTRAR, INCOME-TAX APPELLATE TRIBUNAL, COCHIN BENCH