Sree karunakaran Charitable Trust, Alappuzha V. CIT, Kottayam

MA 14/COCH/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7986 (ITAT-COCHIN)
• Duration Of Justice: 1 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-05-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 26-03-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S VIJAYAPRABHA
• Assessee Lawyers: ANITHA SUMANTH
• Keywords: Charitable institution; Reasonable cause

Judgement Text

1 M.A. NO.14/COCH/2012 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.14/COCH/2012 (ARISING OUT OF I.TA NO. 557/COCH/2009) SREE KARUNAKARAN CHARITABLE TRUST VS COMMISSIONER OF INCOME-TAX SHANTI BHAVAN KOTTAYAM ALLEPPEY-688 001 PAN : ARATS7075B (APPLICANT) (RESPONDENT) APPLICANT BY : SMT. ANITHA SUMANTH RESPONDENT BY : SMT. S VIJAYAPRABHA DATE OF HEARING : 25-05-2012 DATE OF PRONOUNCEMENT : 25-05-2012 O R D E R PER N.R.S. GANESAN (JM) THE ASSESSEE FILED THE PRESENT MISCELLANEOUS APPLI CATION FOR RECALLING OF THE ORDER OF THE TRIBUNAL DATED 13-02-2012. 2. SMT. ANITHA SUMANTH, THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE APPEAL WAS ADJOURNED TO 13-03-2012 ON THE APPLICATI ON OF THE ASSESSEE DATED 31-12- 2011. THEREAFTER THE ASSESSEE HAS NOT RECEIVED ANY NOTICE FROM THE TRIBUNAL. THEREFORE, THE ASSESSEE COULD NOT APPEAR BEFORE THI S TRIBUNAL ON 13-02-2012 WHEN THE APPEAL WAS TAKEN UP FOR HEARING. THEREFORE, ACCORD ING TO THE LD.COUNSEL, THERE WAS A REASONABLE CAUSE FOR NOT APPEARING BEFORE THIS TRIB UNAL ON 13-02-2012. 2 M.A. NO.14/COCH/2012 3. ON THE CONTRARY, SMT. VIJAYAPRABHA, THE LD.DR SU BMITTED THAT THE APPEAL WAS POSTED ON VARIOUS DATES AND IT WAS ADJOURNED TO 13- 02-2012 AT THE REQUEST OF THE ASSESSEE. THEREFORE, THE ASSESSEE WAS EXPECTED TO BE PRESENT ON 13-02-2012 WHEN THE APPEAL WAS TAKEN UP FOR HEARING. ACCORDING TO THE LD.DR, THERE WAS NO REASONABLE CAUSE ON THE PART OF THE ASSESSEE FOR NOT APPEARING BEFOR E THIS TRIBUNAL ON 13-02-2012 WHEN THE APPEAL WAS TAKEN UP FOR HEARING. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS ON EITH ER SIDE AND ALSO PERUSED THE RECORDS. AS RIGHTLY POINTED OUT BY THE LD.COUNSEL FOR THE ASSESSEE AT THE REQUEST OF THE ASSESSEE, BY AN APPLICATION DATED 31-12-2011, THE A PPEAL WAS ADJOURNED TO 13-02-2012. WHEN THE APPEAL WAS ADJOURNED TO 13-02-2012 AT THE REQUEST OF THE ASSESSEE, THE ASSESSEE WAS EXPECTED TO KNOW THE DATE OF HEARING F ROM THE REGISTRY. UNFORTUNATELY, THE ASSESSEE HAS NOT TAKEN ANY PAIN TO KNOW THE DAT E OF HEARING. HOWEVER, THE FACT REMAINS IS THAT THE DATE OF HEARING WAS NOT KNOWN T O THE ASSESSEE. THEREFORE, THE ASSESSEE COULD NOT APPEAR BEFORE THIS TRIBUNAL. IN THE CIRCUMSTANCCES, THIS TRIBUNAL IS OF THE OPINION THAT THERE WAS A REASONABLE CAUSE ON TH E PART OF THE ASSESSEE FOR NOT APPEARING BEFORE THIS TRIBUNAL ON 13-02-2012 WHEN T HE APPEAL WAS TAKEN UP FOR HEARING. MOREOVER, THE APPEAL ARISES OUT OF THE PR OCEEDINGS UNDER THE INCOME-TAX ACT. THEREFORE, THIS TRIBUNAL IS EXPECTED TO DISPOSE OF THE APPEAL ON MERIT RATHER THAN ON TECHNICALITY. IN TAXATION MATTERS TECHNICALITIES H AS NO ROLE TO PLAY. FOR THE PROCEEDINGS LIKE THIS TAX HAS TO BE COLLECTED IN ACCORDANCE WIT H LAW AFTER GIVING REASONABLE OPPORTUNITY TO THE ASSESSEE. THEREFORE, GIVING ONE MORE OPPORTUNITY TO THE ASSESSEE MAY NOT PREJUDICE THE INTEREST OF THE REVENUE IN AN Y WAY. THIS TRIBUNAL IS OF THE OPINION THAT GIVING ONE MORE OPPORTUNITY TO THE ASSESSEE WO ULD DEFINITELY PROMOTE THE CAUSE OF JUSTICE. KEEPING THIS PRINCIPLE IN MIND AND THE RE ASONS FOR ABSENCE ON 13-02-2012, THIS TRIBUNAL FINDS THAT THE ORDER OF THIS TRIBUNAL DATE D 13-02-2012 NEEDS TO BE RECALLED. ACCORDINGLY, THE ORDER OF THIS TRIBUNAL DATED 13-02 -2012 IS HEREBY RECALLED AND THE APPEAL OF THE ASSESSEE IN ITA NO.557/COCH/2009 IS R ESTORED ON THE FILE OF THIS TRIBUNAL. AS PRONOUNCED IN THE OPEN COURT, THE REGISTRY IS DI RECTED TO POST THE APPEAL FOR FINAL 3 M.A. NO.14/COCH/2012 DISPOSAL ON 09-07-2012. SINCE THE DATE IS ANNOUNCE D IN THE OPEN COURT IN THE PRESENCE OF BOTH THE LD.COUNSEL FOR THE ASSESSEE AND THE LD. DR, IT IS NOT NECESSARY FOR THE REGISTRY TO ISSUE FRESH NOTICE. IN OTHER WORDS, COPY OF THI S ORDER SHALL BE TREATED AS NOTICE OF HEARING ON 09-07-2012. 5. WITH THE ABOVE OBSERVATIONS, THE MISCELLANEOUS A PPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ON THIS 25 TH DAY OF MAY, 2012. SD/- SD/- (B.R. BASKARAN) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN, DT : 25 TH MAY, 2012 PK/- COPY TO: 1. SREE KARUNAKARAN CHARITABLE TRUST, SHANTHI BHAVAN, ALLEPPEY 688 001 2. THE COMMISSIONER OF INCOME-TAX, KOTTAYAM 3. THE DR (TRUE COPY) BY ORDER ASSTT. REGISTRAR, INCOME-TAX APPELLATE TRIBUNAL, COCHIN BENCH