Sri.P.C.Jose, Cochin V. DCIT, Cochin

MA 17/COCH/2013

• Counselvise Citation: [2013] 123 COUNSELVISE.COM (IT) 9951 (ITAT-COCHIN)
• Duration Of Justice: 1 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-03-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 19-02-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S VIJAYAPRABHA
• Assessee Lawyers: P K SASIDHARAN
• Keywords: Reasonable cause

Judgement Text

1 MP NO. 17/COCH/2013 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI N.R.S. GANESAN (JM) AND SHRI B.R. BASKA RAN(AM) M.P. NO.17/COCH/2013 (ARISING OUT OF I.T.A NO. 54/COCH/2012) (ASSESSMENT YEAR 2007-08) MR P.C. JOSE VS THE DY.CIT, CIR.2(1) PROP M/S BROTHERS AGENCIES KOCHI JEWS STREET, WEST END KOCHI-31 PAN : ABBPJ8250F (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI P.K. SASIDHARAN RESPONDENT BY : SMT. S VIJAYAPRABHA DATE OF HEARING : 22-03-2013 DATE OF PRONOUNCEMENT : 22-03-2013 O R D E R PER N.R.S. GANESAN (JM) THE TAXPAYER HAS FILED THE MISCELLANEOUS PETITION FOR RECALLING THE ORDER OF THE TRIBUNAL DATED 07-01-02013. 2 MP NO. 17/COCH/2013 2. SHRI P.K. SASIDHARAN, THE LD.REPRESENTATIVE FOR THE TAXPAYER SUBMITTED THAT THE ABOVE APPEAL WAS ORIGINALLY POSTED FOR HEA RING ON 15-11-2012. THEREAFTER IT WAS ADJOURNED TO 29-11-2012 AND FINAL LY ON 07-01-2013. INADVERTENTLY, IN THE APPLICATION FILED FOR ADJOURN MENT, THE PRESENT APPEAL WAS OMITTED TO BE MENTIONED. THE NON APPEARANCE ON 07-01-2013, ACCORDING TO THE LD.REPRESENTATIVE, CAUSED ONLY BEC AUSE OF MISUNDERSTANDING OF THE FACTS BY THE TAXPAYERS REP RESENTATIVE. THEREFORE, THERE WAS A REASONABLE CAUSE FOR NOT APPEARING BEFO RE THIS TRIBUNAL ON 07- 01-2013. WE HEARD SMT. S VIJAYAPRABHA, THE LD.DR A LSO. 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS ON EITH ER SIDE AND ALSO PERUSED THE MATERIAL AVAILABLE ON RECORD. IT APPEA RS THAT THE DEPARTMENT HAS ALSO FILED APPEAL WHICH WAS REGISTERED AS I.T.A . NO.84/COCH/2012. IN THE ADJOURNMENT APPLICATION, THE LD.REPRESENTATIVE FOR THE TAXPAYER OMITTED TO MENTION THE TAXPAYERS APPEAL. THE TAXP AYER NOW CLAIMS THAT THIS OMISSION IS DUE TO MISUNDERSTANDING OF THE FAC TS BY THE LD.REPRESENTATIVE OF THE TAXPAYER. THIS TRIBUNAL I S OF THE CONSIDERED OPINION THAT DUE TO MISUNDERSTANDING OF THE FACTS, THE TAXP AYER COULD NOT APPEAR BEFORE THIS TRIBUNAL, THEREFORE, IT WAS BEYOND HIS CONTROL. THEREFORE WE 3 MP NO. 17/COCH/2013 FIND THAT THERE WAS A REASONABLE CAUSE FOR NOT APPE ARING BEFORE THIS TRIBUNAL. THEREFORE, BY EXERCISING THE POWERS OF T HIS TRIBUNAL PROVIDED UNDER THE PROVISO TO RULE 24 OF THE I.T.(APPELLATE TRIBUNAL) RULES, 1963, THE ORDER OF THE TRIBUNAL DATED 07-01-2013 IS RECALLED. NOW THE APPEAL OF THE TAXPAYER IN I.T.A. NO.54/COCH/2012 STAND RESTORED O N THE FILE OF THIS TRIBUNAL. 4. THE REGISTRY IS DIRECTED TO POST THE APPEAL FOR FINAL DISPOAL ON 16-04- 2013. SINCE THE DATE OF HEARING HAS BEEN ANNOUNCED IN THE OPEN COURT AT THE TIME OF HEARING IT MAY NOT BE NECESSARY FOR THE REGISTRY TO ISSUE NOTICE TO BOTH THE PARTIES. IN OTHER WORDS, COPY OF THIS ORDER SHALL BE TREATED AS NOTICE FOR THE HEARING ON 16-04-2013. 5. WITH THE ABOVE OBSERVATIONS, THE MISCELLANEOUS P ETITION OF THE TAXPAYER IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ON THIS 22 ND MARCH, 2013. SD/- SD/- (B.R. BASKARAN) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN, DT : 22 ND MARCH, 2013 PK/- 4 MP NO. 17/COCH/2013 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE COMMISSIONER OF INCOME-TAX 4. THE COMMISSIONER OF INCOME-TAX(A) 5. THE DR (TRUE COPY) BY ORDER ASSTT. REGISTRAR, INCOME-TAX APPELLATE TRIBUNAL, COCHIN BENCH