Dr.P.G.Paul, Cochin V. ACIT, Ernakulam

MA 19/COCH/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8944 (ITAT-COCHIN)
• Duration Of Justice: 3 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-09-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 20-07-2012
• Assessment Year: 2002-2003
• Appeal Filed On: 22-05-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ABHIMANYU SINGH YADAV
• Assessee Lawyers: ANITHA SUMANTH

Judgement Text

1 M.A. NOS.19 TO 21/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. NOS.19 TO 21/COCH/2012 (ARISING OUT OF ITA NOS. 500 TO 502/COCH/2009) (ASSESSMENT YEARS 2002-03 TO 2004-05) DR P.G. PAUL VS THE A.C.I.T., CENT.CIR.1 36/1919A, SEBASTIAN ROAD ERNAKULAM KOCHI-17 PAN : AFJPP4585P (APPLICANT) (RESPONDENT) APPLICANT BY : SMT.ANITHA SUMANTH RESPONDENT BY : SHRI ABHIMANYU SINGH YADAV DATE OF HEARING : 20-07-2012 DATE OF PRONOUNCEMENT : 20-07-2012 O R D E R PER N.R.S. GANESAN (JM) THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS A PPLICATIONS FOR RECALL OF THE ORDER OF THIS TRIBUNAL DATED 13-02-2012. 2. SMT. ANITHA SUMANTH, THE LD.COUNSEL FOR THE ASSE SSEE SUBMITTED THAT THE PETITIONER WAS ALL ALONG PROSECUTING THE APPEALS DI LIGENTLY; HOWEVER ON 13-02-2012, THE APPELLANT WAS EXPECTING CLUBBING OF ANOTHER APPEAL FOR THE ASSESSMENT YEAR 2006-07. THE ASSESSEE HAS ALSO FILED A PETITION ON 31-12-201 1 FOR CLUBBING OF THE APPEALS. SINCE NO INTIMATION WAS RECEIVED FROM THE REGISTRY REGARD ING CLUBBING OF THE APPEALS, THE ASSESSEE COULD NOT APPEAR ON 13-02-2012. ACCORDIN G TO THE LD.REPRESENTATIVE, IT IS NOT A WILLFUL NEGLIGENCE ON THE PART OF THE ASSESSEE AS T HE ASSESSEE BONA FIDELY BELIEVED THAT 2 M.A. NOS.19 TO 21/COCH/2012 THE REGISTRY WILL ISSUE INTIMATION AFTER CLUBBING O F THE APPEAL. WE HEARD SHRI ABHIMANYU SINGH YADAV ALSO. 3. AFTER CONSIDERING THE SUBMISSIONS OF BOTH SIDES WE FIND THAT THERE WAS SUFFICIENT CAUSE ON THE PART OF THE ASSESSEE FOR NOT APPEARING BEFORE THIS TRIBUNAL ON 13-02-2012. ACCORDINGLY, IN EXERCISE OF POWERS OF THIS TRIBUNAL PROVIDED UNDER PROVISO TO RULE 24 OF THE INCOME-TAX (APPELLATE TRIBUNAL) RULES, 1963 THE ORDER OF THIS TRIBUNAL DATED 13-02- 2012 IS HEREBY RECALLED. 4. NOW ALL THE APPEALS OF THE ASSESSEE STAND RESTOR ED ON THE FILE OF THIS TRIBUNAL. THE REGISTRY IS DIRECTED TO POST ALL THE THREE APPE ALS FOR FINAL DISPOSAL ON 07-08-2012. SINCE THE DATE OF HEARING IS ANNOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH PARTIES THERE IS NO NEED FOR THE REGISTRY TO ISSUE NOTICE O F HEARING TO EITHER PARTY. IN OTHER WORDS, THE COPY OF THIS ORDER SHALL BE TREATED AS N OTICE FOR THE HEARING ON 07-08-2012. 5. WITH THE ABOVE OBSERVATIONS, THE MISCELLANEOUS A PPLICATIONS OF THE ASSESSEE STAND ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ON THIS 20 TH DAY OF JULY, 2012. SD/- SD/- (B.R. BASKARAN) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN, DT : 20 TH JULY, 2012 PK/- COPY TO: 1. THE APPLICANT 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