M/s.AC Cargo Management P.Ltd, Cochin V. The ITo, Cochin

MA 136/COCH/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2042 (ITAT-COCHIN)
• Duration Of Justice: 7 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-06-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 27-06-2014
• Assessment Year: 2007-2008
• Appeal Filed On: 19-11-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: LATHA V KUMAR
• Assessee Lawyers: R KRISHNAN

Judgement Text

1 MA NO 15/COCH/2014 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI N.R.S. GANESAN (JM) AND SHRI CHANDRA PO OJARI (AM) M.A.NO. 136/COCH/2013 (ARISING OUT OF I.T.A NO. 320/COCH/2013) (ASSESSMENT YEAR 2007-08) M/S A C CARGO MANAGEMENT (P) LTD VS THE ITO, WD.12 (1) 1 ST FLOOR, CHACKO CHAMBERS KOCHI CIVIL LINES ROAD PALARIVATTOM, KOCHI 682 025 PAN : AAECA2206K (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI R KRISHNAN RESPONDENT BY : SMT. LATHA V KUMAR DATE OF HEARING : 27-06-2014 DATE OF PRONOUNCEMENT : 27-06-2014 O R D E R PER N.R.S. GANESAN (JM) THE ASSESSEE FILED THE MISCELLANEOUS PETITION TO R ECALL THE ORDER OF THIS TRIBUNAL DATED 29-07-2013. 2. SHRI R KRISHNAN, THE LD.REPRESENTATIVE FOR THE A SSESSEE SUBMITTED THAT THE HEARING FIXED ON 29-07-2013 COULD NOT BE A TTENDED BECAUSE SHRI P RAMANARAYANAN, THE COUNSEL, WHO WAS AUTHORIZED TO A PPEAR BEFORE THIS 2 MA NO 15/COCH/2014 TRIBUNAL SUDDENLY FELL ILL ON THAT DAY. THE LD.REP RESENTATIVE FURTHER SUBMITTED THAT BY THE TIME SHRI P RAMANARAYANANS S ON INTIMATED THE ASSISTANT REGISTRAR OF THE COUNSELS SICKNESS THE A PPEAL WAS DISMISSED FOR WANT OF PROSECUTION. THE LD.REPRESENTATIVE SUBMITT ED THAT THE ASSESSEE MAY BE GIVEN ANOTHER OPPORTUNITY OF HEARING THE MAT TER ON MERIT. HE PLEADED THAT THE NON APPEARANCE WAS NOT DELIBERATE BUT ONLY BECAUSE OF THE SUDDEN ILLNESS OF THE COUNSEL, WHO, HIMSELF IS AN ELDERLY PERSON WITH A WEAK HEALTH. WE HEARD THE LD.DR ALSO. 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS ON EITH ER SIDE AND ALSO PERUSED THE MATERIAL AVAILABLE ON RECORD. IT APPEA RS TO US THAT THE NON APPEARANCE WAS BECAUSE OF THE SUDDEN ILLNESS OF THE LD.COUNSEL WHO WAS AUTHORIZED TO APPEAR BEFORE THIS TRIBUNAL ON 29-07- 2013. IN THE CIRCUMSTANCES, WE ARE SATISFIED THAT THE ASSESSEE W AS PREVENTED BY SUFFICIENT CAUSE FROM APPEARING BEFORE THIS TRIBUNA L. HENCE, IN EXERCISE OF THE JURISDICTION OF THIS TRIBUNAL PROVIDED UNDER TH E PROVISO TO RULE 24 OF THE INCOME-TAX (APPELLATE TRIBUNAL) RULES, 1963 WE HERE BY RECALL THE ORDER OF THIS TRIBUNAL DATED 29-07-2013. 4. NOW THE APPEAL OF THE ASSESSEE STANDS RESTORED O N THE FILE OF THIS TRIBUNAL. THE REGISTRY IS DIRECTED TO POST THE APP EAL IN ITA NO. 136/COCH/2013 FOR FINAL DISPOSAL ON 01-08-2014. SI NCE THE DATE OF HEARING 3 MA NO 15/COCH/2014 HAS BEEN ANNOUNCED IN THE OPEN COURT NO NOTICE OF H EARING SHALL BE ISSUED TO EITHER PARTY. IN OTHER WORDS, COPY OF THIS ORDE R SHALL BE TREATED AS NOTICE FOR THE HEARING ON 01-08-2014. 6. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 27 TH JUNE, 2014. SD/- SD/- (CHANDRA POOJARI) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN, DT : 27 TH JUNE, 2014 PK/- COPY TO: 1. M/S A C CARGO MANAGEMENT P LTD, 1 ST FLOOR, CHACKO CHAMBERS, CIVIL LINS ROAD, PALARIVATTOM, KOCHI 682 025 2. THE ITO, WD.12(1), KOCHI 3. THE COMMISSIONER OF INCOME-TAX, KOCHI 4. THE COMMISSIONER OF INCOME-TAX(A)-III, 7 TH FLOOR, KERA BHAVAN, KOCHI 682 011 KOCHI 5. THE DR (TRUE COPY) BY ORDER ASSTT. REGISTRAR, INCOME-TAX APPELLATE TRIBUNAL, COCHIN BENCH 4 MA NO 15/COCH/2014 1. DATE OF DICTATION : 20-06 2. DATE OF PLACING THE DRAFT ORDER BEFORE THE MEMBE R : 20-06 3. DATE ON WHICH THE APPROVED DRAFT COMES TO SR.PS : 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER: 5. DATE OF RETURN OF THE ORDER TO PS AFTER APPROVAL : 6. DATE OF PRONOUNCEMENT : 7. DATE ON WHICH THE FILE ALONG WITH THE ORDER SENT TO BC : 8. NO. OF PAGES OF DICTATION PADS ATTACHED TO THE F ILE : -- 9. NO. OF PAGES OF DRAFT COPY OF THE ORDER ATTACHED TO THE FILE : 10.