T.O.Aleyas, Thiruvalla V. ACIT, Trivandrum

MA 15/COCH/2010

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 3727 (ITAT-COCHIN)
• Duration Of Justice: 4 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-07-2010
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Next Hearing Date: 09-07-2010
• Assessment Year: misc
• Appeal Filed On: 24-02-2010
• Court: TRIBUNAL
• Department Lawyers: DR BABU JOSEPHSR
• Assessee Lawyers: R KRISNA N
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI N.VIJAYAKUMARAN & SHRI SANJAY ARORA M.P.NO.15/COCH/2010 (ARISING OUT OF I.T(S&S)A.NO.08/COCH/2000 & 47/COCH/1997 BLOCK PERIOD: 1 - 4 - 1986 TO 30 - 4 - 1996 SHRI T.O. A LI AS, THIRUVALLA. PA NO.AAFPO 8660B VS. THE ASST . COMMISSIONER OF INCOME-TAX, CENT.CIRCLE, TRIVANDRUM. (APPELLANT) ( RESPONDENT ) APPELLANT BY SHRI R. KRISNA N ,CA RESPONDENT BY DR. BABU JOSEPH,SR.DR O R D E R PER N.VIJAYAKUMARAN,J.M: THIS MISCELLANEOUS PETITION IS FILED BY THE ASSESS EE. VIZ. SHRI T.O. ALIAS, THIRUVALLA. THE TRIBUNAL DISPOSED OF THE APPEAL OF THE ASSESSEE IN IT(S&S)A NO. 08/COCH/2000 VIDE ITS ORDER 12-03-2009, EX-PARTE. IT IS THE SUBMISS ION OF THE PETITIONER THAT THE COUNSEL OF THE ASSESSEE SHRI DA LE P. KURIAN HAD SENT A FAX MESSAGE FOR ADJOURNING THE AP PEAL ON THE GROUND OF HIS ILL HEALTH BUT THE TRIBUNAL FELT THAT THE REQUEST WAS VERY VAGUE AND THE PETITIONER IS NOT IN TEREST IN PROSECUTING THE APPEAL. THE PETITIONER WAS NOT AW ARE OF THE ADJOURNMENTS TAKEN AND ONLY CAME TO KNOW THESE DEVELOPMENTS ONLY AFTER THE RECEIPT OF THE IMPUGNED ORDER. MP NO. 15/COCH/2010 2 HENCE, THE PETITIONER HUMBLY PRAYS THAT THE ORDER O F THE TRIBUNAL DATED 12-03-2009 MAY BE RECALLED AND THE PETITIONER MAY BE AFFORDED A FRESH OPPORTUNITY OF H EARING. 2. WE HAVE HEARD RIVAL SUBMISSIONS. ON A CONSIDERAT ION OF THE RECORDS AND THE SUBMISSIONS, WE ARE OF THE VIEW THAT FOR THE FAULT OF THE COUNSEL OF THE PETITIONER, THE PET ITIONER SHOULD NOT BE SUFFERED. THEREFORE, IN THE INTERES T OF NATURAL JUSTICE, WE RECALL THE IMPUGNED ORDER AND FIX THE A PPEAL FOR HEARING ON 09-08-2010 . THE PARTIES MAY TAKE NOTE OF THE HEARING DATE, AS NO SEPARATE NOTICE OF HEARING WILL BE ISSUED. THE PETITIONER IS DIRECTED NOT TO SEEK ANY ADJOURNM ENT ON FLIMSY GROUNDS. 3. IN THE RESULT, MISCELLANEOUS PETITION IS ALLOWED . SD/- SD/- (SANJAY ARORA) (N.VIJAYKUMARAN) ACCOUNTANT MEMBER JUDICIAL M EMBER ERNAKULAM, DATED THE 13 TH JULY,2010. PM. COPY FORWARDED TO: 1. SHRI T.O. ALIAS, ST.MARYS MOTORS,ST.MARYS MOTORS, MUTHOOR PO, THIRUVALLA-689 107. 2. THE ASST. COMMISSIONER OF INCOME-TAX, CENT.CIR. , TRIVANDRUM. 3. CIT(A)., TRIVANDRUM. 4. CIT,CENTRAL,KOCHI. /5. D.R.