Sri.P. Gopalakrishnan Alias Dileep, Aluva V. The ACIT, Aluva

MA 138/COCH/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5334 (ITAT-COCHIN)
• Duration Of Justice: 5 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-03-2017
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Next Hearing Date: 17-03-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 14-10-2016
• Court: TRIBUNAL
• Department Lawyers: A DHANARAJ
• Assessee Lawyers: R KRISHNA IYER
• Keywords: Bonafide belief; Reasonable cause

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH C OCHIN BEFORE S/SHRI ABRAHAM P. GEORGE AM AND GEORGE GEO RGE K., JM M.P. NO. 138/ COCH/201 6 (ARSG. OUT OF I.T.A. NO.164/COCH/2016) ASSESSMENT YEAR : 20 09 - 10 SHRI P. GOPALAKRISHNAN ALIAS DILEEP, VIP ROAD, ALUVA. [PAN:ABTPG 3923C] VS. THE ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-1, ALUVA. (ASSESSEE - APPELLANT) (REVENUE - RESPONDENT) ASSE SSEE BY S HRI R. KRISHNA IYER, CA REVENUE BY SHRI A. DHANARAJ, SR. DR DATE OF HEARING 17/03/2017 DATE OF PRONOUNCEMENT 17 TH /03/2017 O R D E R PER GEORGE GEORGE K., JM THE ASSESSEE HAS MOVED THIS MISCELLANEOUS APPL ICATION SEEKING RECALL OF THE ORDER DATED 25-07-2016 PASSED BY THIS BENCH EX-PART E WITHOUT THE PRESENCE OF THE ASSESSEE. 2. IN THE PETITION FILED BY THE ASSESSEE, IT WAS SU BMITTED THAT THE APPEAL WAS ORIGINALLY POSTED FOR HEARING ON 27/06/2016 AND THE APPEAL WAS AGAIN RE-POSTED FOR HEARING ON 25/07/2016. HOWEVER, BOTH THE ASSES SEE AS WELL AS THE AUTHORIZED REPRESENTATIVE DID NOT RECEIVE ANY COMMU NICATION WITH REGARD TO THE HEARING POSTED ON 25/07/2016. UNDER THE CIRCUMSTANC ES, NONE COULD APPEAR 2 M.P. NO. 138/COCH/2016 BEFORE THE TRIBUNAL ON THE SAID DATE AND THE APPEAL OF THE ASSESSEE WAS DISMISSED IN LIMINE. THROUGH THIS PETITION, THE AS SESSEE PRAYED THAT SINCE THERE IS REASONABLE CAUSE FOR NON-APPEARANCE ON 25/07/201 6, THE TRIBUNAL MAY BE PLEASED TO RECALL THE APPEAL AND AFFORD ONE MORE OP PORTUNITY TO THE ASSESSEE. UNDER THE BONAFIDE BELIEF THAT THE FRESH NOTICE OF HEARING WILL BE ISSUED. THEREFORE, THE AUTHORIZED REPRESENTATIVE COULD NOT APPEAR BEFORE THE HONBLE TRIBUNAL. THE ASSESSEE SUBMITTED THAT IF THE ASSES SEE IS GIVEN AN OPPORTUNITY TO PRESENT THE CASE, THE INCOME TAX APPELLATE TRIBUNAL WOULD DECIDE THE APPEAL IN FAVOUR OF THE ASSESSEE. THE ASSESSEE RELIED ON VAR IOUS CASE LAWS IN SUPPORT OF HIS SUBMISSION. UNDER THESE CIRCUMSTANCE AND IN TH E LIGHT OF THE SUBMISSION MADE THROUGH THIS PETITION, THE ASSESSEE PRAYED FOR THE CANCELLATION OF THE ORDER DISMISSING THE APPEAL AND FURTHER PRAYED FOR THE RE STORATION OF THE APPEAL. 3. WE ALSO HEARD THE LD. DR IN THIS REGARD. HAVING REGARD TO THE SUBMISSIONS MADE BEFORE US, WE ARE OF THE VIEW THAT THERE WAS S UFFICIENT CAUSE FOR THE ASSESSEE FOR NOT APPEARING BEFORE THE BENCH ON THE DATE OF HEARING. ACCORDINGLY, IN EXERCISE OF THE POWER VESTED UPON T HE BENCH UNDER RULE 24 AND RULE 25 OF THE APPELLATE TRIBUNAL RULES, WE RECALL THE ORDER DATED 20/07/2016 ABOVE AND DIRECT THE REGISTRY TO POST THE APPEALS F OR FINAL HEARING ON 22-05- 2017 . SINCE THE DATE OF HEARING IS ANNOUNCED IN THE OPE N COURT IN THE PRESENCE OF BOTH THE PARTIES, THE REGISTRY NEED NOT SEND SEP ARATE NOTICE OF HEARING TO THEM, I.E., THE PRESENT ORDER SHALL ALSO BE CONSTRU ED AS NOTICE OF HEARING, WHICH 3 M.P. NO. 138/COCH/2016 MAY BE TAKEN NOTE OF BY BOTH THE PARTIES. WE ALSO D IRECT THE ASSESSEE TO APPEAR BEFORE THE TRIBUNAL ON THE DATE OF HEARING AND NOT TO SEEK ADJOURNMENT WITHOUT REASONABLE CAUSE. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEES IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON 17 TH -03-2017. (ABRAHAM P. GEORGE) (GEORGE GEORGE) ACCOUNTANT MEMBER JUDICIAL MEMBER PLACE: KOCHI DATED: 17 TH MARCH, 2017 GJ COPY TO: 1. SHRI P. GOPALAKRISHNAN ALIAS DILEEP, VIP ROAD, A LUVA. 2.THE ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE- 1, ALUVA. 4. THE COMMISSIONER OF INCOME-TAX(APPEALS)-II, KOCH I. 5. THE COMMISSIONER OF INCOME-TAX, KO CHI. 6. D.R., I.T.A.T.,COCHIN. 7. GUARD FILE. BY ORDER (ASSISTANT REGISTRAR ) I.T.A.T., COCHIN