Sri.K.P.Madhavan Nair, Kasargode V. ITO, Kasargode

MA 132/COCH/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 1240 (ITAT-COCHIN)
• Duration Of Justice: 3 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-12-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2003-2004
• Appeal Filed On: 03-09-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: V K SHAMSUDHEEN
• Keywords: Reasonable cause

Judgement Text

1 MA NO. 132-135/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. NOS 132 TO 135/COCH/2013 (ARISING OUT OF I.T.A NOS. 215 TO 218/COCH/2013 (ASSESSMENT YEARS 2003-04 TO 2006-07) SHRI K.P. MADHAVAN NAIR VS THE ITO, WD.1 KANATHUR, MULLYAR KASARGOD KASARGOD PAN : AXXPM7042G (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI V.K. SHAMSUDHEEN RESPONDENT BY : SHRI M ANIL KUMAR, CIT SMT. LATHA V KUMAR DATE OF HEARING : 27-12-2013 DATE OF PRONOUNCEMENT : 27 -12-2013 O R D E R PER N.R.S. GANESAN (JM) ALL THE FOUR PETITIONS OF THE ASSESSEE ARE FILED W ITH A PRAYER TO RECALL THE ORDER OF THIS TRIBUNAL DATED 01-07-2013. 2. SHRI V.K. SHAMSUDHEEN, THE LD.COUNSEL FOR THE AS SESSEE SUBMITTED THAT THE APPEALS WERE ORIGINALLY POSTED FOR HEARING ON 01-07-2013. IN THE MEANTIME ANOTHER NOTICE WAS RECEIVED POSTING THE ST AY PETITIONS FOR HEARING ON 05-07-2013. THEREFORE, THE ASSESSEE WAS CONFUSED AS TO 2 MA NO. 132-135/COCH/2013 WHETHER HE HAS TO APPEAR ON 01-07-2013 OR 05-07-201 3. THEREFORE, ACCORDING TO THE LD.COUNSEL, THE ASSESSEE COULD NOT APPEAR ON 01-07-2013 WHEN THE APPEALS WERE TAKEN UP FOR HEARING. ACCOR DING TO THE LD.COUNSEL, THIS IS DUE TO CONFUSION ON ACCOUNT OF TWO NOTICES OF HEARING RECEIVED BY THE ASSESSEE, ONE FOR THE APPEALS AND THE OTHER FOR THE STAY PETITIONS. THERE WAS NO INTENTION TO DRAG ON THE PROCEEDINGS, THEREFORE, AN OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE TO PRESENT THE CASE ON MERIT BEFORE THIS TRIBUNAL. WE HEARD SMT. LATHA V KUMAR, THE LD.DR ALSO. 3. IT IS A FACT THAT THE APPEALS OF THE ASSESSEE WE RE POSTED FOR HEARING ON 01-07-2013. THE ASSESSEE HAD ALSO FILED STAY PE TITIONS ALONG WITH THE APPEALS. HOWEVER, THERE WAS A DEFECT IN THE STAY P ETITIONS. SUBSEQUENTLY, AFTER RECTIFICATION OF DEFECT, THE STAY PETITIONS W ERE POSTED ON 05-07-2013 FOR HEARING. THUS, THERE WERE TWO NOTICES ISSUED, ONE FOR THE APPEALS AND THE OTHER FOR THE STAY PETITIONS. THIS MIGHT HAVE RESULTED IN CONFUSION. WHATEVER IT MAY, THE PROCEEDINGS UNDER THE INCOME-T AX ACT ARE TO COMPUTE CORRECT TAXABLE INCOME OF THE ASSESSEE, LEV Y TAX THEREON AND COLLECT THE SAME. IT IS NOT THE INTENTION OF THE P ARLIAMENT TO PENALIZE THE INNOCENT ASSESSEES BY WITHHOLDING THE TAX IMPOSED O N THE ASSESSEE WHICH IS NOT AUTHORIZED BY LAW. THEREFORE, THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT GIVING ONE MORE OPPORTUNITY TO THE ASS ESSEE MAY NOT PREJUDICE THE INTEREST OF THE REVENUE IN ANY WAY. IN FACT, GIVING SUCH AN 3 MA NO. 132-135/COCH/2013 OPPORTUNITY TO THE ASSESSEE TO PRESENT CASE ON MERI T BEFORE THIS TRIBUNAL WOULD DEFINITELY PROMOTE THE CAUSE OF JUSTICE. THE REFORE, THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT THERE WAS A REASONABLE CAUSE ON THE PART OF THE ASSESSEE FOR NOT APPEARING BEFORE THIS TRIBUNAL ON 01-07-2013 WHEN THE APPEALS WERE TAKEN UP FOR HEARING. THEREFORE, IN EXERCISE OF THE JURISDICTION CONFERRED ON THIS TRIBUNAL UNDER PROVI SO TO RULE 24 OF INCOME- TAX (APPELLATE TRIBUNAL) RULES, 1963, WE RECALL THE ORDER OF THIS TRIBUNAL DATED 01-07-2013. 4. NOW THE APPEALS OF THE ASSESSEE IN ITA NOS.132 T O 135/COCH/2013 STAND RESTORED ON THE FILE OF THIS TRIBUNAL. THE R EGISTRY IS DIRECTED TO POST THE APPEALS FOR HEARING ON 27-01-2014 FOR WHICH NO NOTICE OF HEARING SHALL BE ISSUED TO EITHER PARTY AS THE DATE OF HEARING HA S BEEN ANNOUNCED IN THE OPEN COURT. IN OTHER WORDS, THE COPY OF THIS ORDER SHALL BE TREATED AS NOTICE OF HEARING FOR THE HEARING ON 27-01-2014. 5. WITH THE ABOVE OBSERVATIONS, THE MISCELLANEOUS P ETITIONS OF THE ASSESSEE STAND ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 27 TH DECEMBER, 2013. SD/- SD/- (B.R. BASKARAN) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN, DT : 27 TH DECEMBER, 2013 PK/- 4 MA NO. 132-135/COCH/2013 COPY TO: 1. K.P. MADHAVAN NAIR, KANATHUR, MULLYAR, KASARGOD 2. THE IOTO, WD.1(1), KASARGOD 3. THE COMMISSIONER OF INCOME-TAX, KOZHIKODE 4. THE COMMISSIONER OF INCOME-TAX(A), AAYAKAR BHAVA N, MANANCHIRA, KOZHIKODE 673 001 5. THE DR (TRUE COPY) BY ORDER ASSTT. REGISTRAR, INCOME-TAX APPELLATE TRIBUNAL, COCHIN BENCH