Maruthi Babu Jadhav, Perinthalmanna V. DCIT, Calicut

MA 16/COCH/2010

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 3520 (ITAT-COCHIN)
• Duration Of Justice: 2 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-05-2010
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 24-02-2010
• Court: TRIBUNAL
• Department Lawyers: DR BABU JOSEPH
• Assessee Lawyers: GIRISH R
• 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.16/COCH/2010 (ARISING OUT OF I.T.(S&S)A.NO.01/COCH/06 BLOCK PERIOD: 01 - 04 - 1990 TO 15 - 11 - 2000 MARUTHI BABU RAO JADHAV, PROP.DHANALAKSHMI REFINERIES, PERINTHELMANNA PA NO.AGNPJ 4164 F VS. THE DY. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE, CALICUT. (APPELLANT) (RESPONDENT) APPELLANT BY SHRI GIRISH.R RESPONDENT BY DR. BABU JOSEPH, SR.DR O R D E R PER N. VIJAYAKUMARAN, J.M: THE TRIBUNAL VIDE ITS EX-PARTE ORDER DATED 07 TH SEPTEMBER,2009 DISMISSED THE APPEAL OF THE ASSESSEE FOR THE DEFAULT OF NON-PROSECUTION. THROUGH THIS MISCELLA NEOUS PETITION, THE ASSESSEE SUBMITS THAT ON THE DATE OF HEARING OF THE APPEAL ON 7-9-2009 THE PETITIONER WAS HELD UP A TRAFFIC BLOCK AND AS SUCH HE COULD NOT APPEAR BEFORE THE TRIBUNAL IN TIME AND WHEN HE REACHED THE TRIBUNAL THE APPEAL WAS CALLED FOR HEAR ING AND DISMISSED FOR DEFAULT. IT IS THE CONTENTION OF THE ASSESSEE THAT THERE WAS NO WILLFUL NEGLIGENCE OR LACHES ON THE PA RT OF THE ASSESSEE IN NOT APPEARING BEFORE THE TRIBUNAL ON TH AT DAY. IN M.P. NO. 16/COCH/2010 2 VIEW OF THE ABOVE, THE ASSESSEE PRAYS FOR RECALLING THE IMPUGNED ORDER AND RESTORE THE APPEAL ON THE ROLLS THE TRIBU NAL. 2. WE HAVE CONSIDERED RIVAL SUBMISSIONS. THE ASS ESSEE HAS EXPLAINED THE REASON AS TO WHY IT FAILED TO APPEAR BEFORE THE TRIBUNAL ON THE DATE OF HEARING IN TIME. THE RE ASON ADDUCED BY THE PETITION CANNOT BE DISBELIEVED BECAUSE IT HA PPENS NOW-A- DAYS AT ANY TIME, AT ANY PLACE, ESPECIALLY DURING T HE PEAK HOURS. THEREFORE, IN THE INTEREST OF NATURAL JUSTICE, TO A FFORD AN OPPORTUNITY OF HEARING, WE RE-CALL THE IMPUGNED ORD ER DATED 7-9- 2009 AND RESTORE THE APPEAL TO THE ROLLS OF THE TRI BUNAL. 3. THE REGISTRY IS DIRECTED TO POST THE APPEAL IN D UE COURSE. SD/- SD/- (SANJAY ARORA) (N.VIJAY AKUMARAN) ACCOUNTANT MEMBER JUDIC IAL MEMBER ERNAKULAM, DATED THE 17 TH MAY,2010. PM. COPY FORWARDED TO: 1. MARUTHI BABU RAO JADHAV, PROP. DHANALAKSHMI REFI NERIES, PERINTHELMANNA 2. THE DY. COMMISSIONER OF INCOME-TAX, CENTRAL CIRC LE, CALICUT. 3. CIT., CENTRAL, KOCHI. 4. CIT(A)-I, KOCHI. 5. D.R. BY ORDER SD/- ASSISTANT REGISTRAR M.P. NO. 16/COCH/2010 3