M/s.Thiruvananthapuram Service Co-op Bank Ltd, Trivandrum V. The ITO, Trivandrum

MA 20/COCH/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4272 (ITAT-COCHIN)
• Duration Of Justice: 1 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-04-2016
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 03-03-2016
• Court: TRIBUNAL
• Assessee Lawyers: SOUMYA PRAKASH
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH C OCHIN BEFORE S/SHRI GEORGE GEORGE K., JM & B.R. BASKA RAN, AM M.P. NO. 20/COCH/2016 (ARSG. OUT OF I.T.A. NO. 140/COCH/2016) (ASSESSMENT YEAR : 2010-11) M/S. THIRUVANANTHAPURAM SERVICE CO-OPERATIVE BANK LTD., PRESS ROAD, TRIVANDRUM. [PAN:AAAAT 9697D] VS. THE INCOME TAX OFFICER, WARD-2(4), THIRUVANANTHAPURAM. (ASSESSEE -APPELLANT) (REVENUE-RESPONDENT) AASSESSEE BY MS. SOUMYA PRAKASH, CA REVENUE BY SHRI K.P. GOPAKUMAR, SR. DR M.P. NO. 21/COCH/2016 (ARSG. OUT OF I.T.A. NO. 591/COCH/2016) (ASSESSMENT YEAR : 2010-11) M/S. BEYPORE SERVICE CO- OPERATIVE BANK LTD., KOZHIKODE. [PAN:AAAAB 5233D] VS. THE INCOME TAX OFFICER, WARD-1(3), KOZHIKODE. (ASSESSEE -APPELLANT) (REVENUE-RESPONDENT) A SSESSEE BY SHRI C.B.M. WARRIER, CA REVENUE BY SHRI K.P. GOPAKUMAR, SR. DR DATE OF HEARING 22/04/2016 DATE OF PRONOUNCEMENT 22/04/2016 O R D E R PER GEORGE GEORGE K., JM THE ASSESSEES HAVE MOVED THESE MISCELLANEOUS A PPLICATIONS SEEKING RECALL OF THE COMMON ORDERS DATED 02/11/2015 AND 22-12-2015 P ASSED BY THIS BENCH EX- PARTE WITHOUT THE PRESENCE OF THE ASSESSEE. M.P. NOS. 20&21/COCH/2016 2 2. IN THE PETITION FILED BY THE ASSESSEES, IT WAS S UBMITTED THAT THE INADVERTENT OMISSION OF WRITING THE DATE OF APPEARA NCE AS 2.12.2015 INSTEAD OF POSTING DATE OF 2.11.2015 RESULTED IN NON APPEARANC E OF THE COUNSEL AND THE FACTUM OF NOT SEEKING ADJOURNMENT OF THE HEARING ON 2.11.15. ACCORDINGLY, THE ASSESSEES PRAYED THAT THE ORDER DATED 02/11/2015 MA Y BE RECALLED AND DISPOSE OF THE APPEAL ON MERITS. IF THE ORDER IS NOT GRANTE D, THE ASSESSEES WOULD BE PUT TO IRREPARABLE LOSS AND HARDSHIP. THE NON APPEARANC E OF THE ASSESSEE BEFORE THE BENCH ON 22.12.2015 WAS DUE TO AN INADVERTENT MISTA KE WHICH MAY BE CONDONED. THEREFORE, THE ORDER DATED 22.12.2015 MAY ALSO BE RECALLED AND THE APPEAL DISPOSED OF ON MERITS. 3. WE ALSO HEARD THE LD. DR IN THIS REGARD. HAVING REGARD TO THE SUBMISSIONS MADE BEFORE US, WE ARE OF THE VIEW THAT THERE WAS S UFFICIENT CAUSE FOR THE ASSESSEES FOR NOT APPEARING BEFORE THE BENCH ON THE DATE OF HEARING. ACCORDINGLY, IN EXERCISE OF THE POWER VESTED UPON T HE BENCH UNDER RULE 24 AND RULE 25 OF THE APPELLATE TRIBUNAL RULES, WE RECALL THE ORDERS DATED 02/11/2015 AND 22-12-2015 CITED ABOVE AND DIRECT THE REGISTRY TO POST THE APPEALS FOR HEARING IN REGULAR COURSE. WE ALSO DIRECT THE ASS ESSEES TO APPEAR BEFORE THE TRIBUNAL ON THE DATE OF HEARING MENTIONED IN THE HE ARING NOTICE AND NOT TO SEEK ADJOURNMENT WITHOUT REASONABLE CAUSE. M.P. NOS. 20&21/COCH/2016 3 4. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS FI LED BY THE ASSESSEES ARE ALLOWED PRONOUNCED IN THE OPEN COURT ON 22-04-2016. SD/- SD/- (B.R. BASKARAN)) (GEORGE GEORGE ) ACCOUNTANT MEMBER JUDICIAL MEMBER PLACE: KOCHI DATED: 22 ND APRIL, 2016 GJ COPY TO: 1. M/S. THIRUVANANTHAPURAM SERVICE CO-OPERATIVE BAN K LTD., PRESS ROAD, TRIVANDRUM - 695 001. 2. M/S. BEYPORE SERVICE CO-OPERATIVE BANK LTD., KOZ HIKODE-673 028. 3. THE INCOME TAX OFFICER, WARD2(4), TRIVANDRUM. 4.THE INCOME TAX OFFICER, WARD-1(3), KOZHIKODE. 5.THE COMMISSIONER OF INCOME-TAX(APPEALS), TRIVANDR UM. 6.THE COMMISSIONER OF INCOME-TAX, TRIVANDRUM. 7.THE COMMISSIONER OF INCOME-TAX(APPEALS), KOZHIKOD E. 8.THE COMMISSIONER OF INCOME-TAX, KOZHIKODE. 9. D.R., I.T.A.T.,COCHIN. 10.. GUARD FILE. BY ORDER (ASSISTANT REGISTRAR) I.T.A.T., COC HIN