Sri.V.Mohammed, Palakkad V. The DCIT, Trichur

MA 21/COCH/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2031 (ITAT-COCHIN)
• Duration Of Justice: 6 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-06-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 20-06-2014
• Assessment Year: 2006-2007
• Appeal Filed On: 25-11-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: LATHA V KUMAR
• Assessee Lawyers: ROSIE ATHULYA JOSEPH

Judgement Text

1 ITA NOS.317-330/COCH/2011 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI N.R.S. GANESAN (JM) AND SHRI CHANDRA PO OJARI (AM) M.A.NOS. 09 TO 14/COCH/2014 (ARISING OUT OF I.T.A NOS. 317 TO 323/COCH/2011) (ASSESSMENT YEARS 2001-02 TO 2007-08) K ABDUL RAHIMAN VS THE DY.CIT, CENT.CIR. KAKKATTIL HOUSE THRISSUR PERUMUDIYOOR PATTAMBI, PALAKKAD PAN : ADFPR6547K (APPLICANT) (RESPONDENT) M.A NOS. 16 TO 22/COCH/2014 (ARISING OUT OF I.T.A NOS. 324 TO 330/COCH/2011) (ASSESSMENT YEARS 2001-02 TO 2007-08) V MOHAMMED VS THE DY.CIT, CENT.CIR. VELLOTH HOUSE THRISSUR PERUMUDIYOOR PATTAMBI, PALAKKAD PAN : AEWPM7908K (APPLICANT) (RESPONDENT) APPLICANTS BY : MS. ROSIE ATHULYA JOSEPH RESPONDENT BY : SMT. LATHA V KUMAR DATE OF HEARING : 20-06-2014 DATE OF PRONOUNCEMENT : 20-06-2014 2 ITA NOS.317-330/COCH/2011 O R D E R PER N.R.S. GANESAN (JM) THE ASSESSEES FILED THE MISCELLANEOUS PETITIONS TO RECALL THE ORDER OF THIS TRIBUNAL DATED 06-12-2012. 2. MISS ROSIE ATHULYA JOSEPH, THE LD.COUNSEL FOR TH E ASSESSEES SUBMITTED THAT THE NOTICES OF HEARING IN THE APPEAL S WERE SERVED ON THE CHARTERED ACCOUNTANT, WHO APPEARED BEFORE THE TRIBU NAL EARLIER. THE CHARTERED ACCOUNTANT FAILED TO INFORM THE ASSESSEES ABOUT THE POSTING OF THE MATTERS. THE CHARTERED ACCOUNTANT ALSO FAILED TO APPEAR IN THE MATTERS WHEN THE MATTERS WERE TAKEN UP FOR HEARING. WHEN T HE ASSESSEES ENGAGED THE NEW COUNSEL, HE CAME TO KNOW THAT THE A PPEALS WERE DISMISSED. ACCORDING TO THE LD.COUNSEL, IT IS THE FAILURE OF THE CHARTERED ACCOUNTANT TO APPEAR BEFORE THE TRIBUNAL EVEN THOUG H HE RECEIVED THE NOTICE. THEREFORE, THE ASSESSEES WERE PREVENTED FR OM APPEARING BEFORE THIS TRIBUNAL. 3. ON THE CONTRARY, SMT. LATHA V KUMAR, THE LD.DR S UBMITTED THAT THERE WAS NO SUFFICIENT CAUSE ON THE PART OF THE ASSESSEE S FOR NOT APPEARING BEFORE THIS TRIBUNAL. 3 ITA NOS.317-330/COCH/2011 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS ON EITH ER SIDE AND ALSO PERUSED THE MATERIAL AVAILABLE ON RECORD. IN COLUM N NO.10 OF THE APPEAL MEMO, THE ASSESSEES HAVE GIVEN THE ADDRESS OF THE C HARTERED ACCOUNTANT. THE NOTICES WERE SERVED ON THE CHARTER ED ACCOUNTANT AS PER THE ADDRESS GIVEN IN COLUMN NO.10 OF FORM 36. NOW THE ASSESSEES CLAIM THAT THE CHARTERED ACCOUNTANT FAILED TO APPEAR BEFO RE THIS TRIBUNAL AND ALSO FAILED TO INFORM THE ASSESSEES ABOUT THE DATE OF HEARING FIXED. IT APPEARS THAT THERE WAS A COMMUNICATION GAP BETWEEN THE ASSESSEES AND THE CHARTERED ACCOUNTANT, WHO APPEARED BEFORE THIS TRIBUNAL EARLIER. THEREFORE, THE ASSESSEES FILED MISCELLANEOUS APPLIC ATIONS THROUGH NEW COUNSEL. THIS TRIBUNAL IS OF THE CONSIDERED OPINIO N THAT THERE WAS SUFFICIENT CAUSE ON THE PART OF THE ASSESSEES FOR N OT APPEARING BEFORE THIS TRIBUNAL ON 06-12-2012 WHEN THE APPEALS WERE TAKEN UP FOR HEARING. HENCE, IN EXERCISE OF THE JURISDICTION OF THIS TRIB UNAL PROVIDED UNDER THE PROVISO TO RULE 24 OF THE INCOME-TAX (APPELLATE TRI BUNAL) RULES, 1963 WE HEREBY RECALL THE ORDER OF THIS TRIBUNAL DATED 06-1 2-2012. 5. NOW THE APPEALS OF THE ASSESSEES STAND RESTORED ON THE FILE OF THIS TRIBUNAL. THE CONNECTED MATTER IS POSTED FOR HEARI NG ON 14-07-2014. HENCE, THE REGISTRY IS DIRECTED TO POST THE APPEALS IN ITA NOS. 317 TO 330/COCH/2011 FOR FINAL DISPOSAL ON 14-07-2014. SI NCE THE DATE OF HEARING HAS BEEN ANNOUNCED IN THE OPEN COURT NO NOTICE OF H EARING SHALL BE ISSUED 4 ITA NOS.317-330/COCH/2011 TO EITHER PARTY. IN OTHER WORDS, COPY OF THIS ORDE R SHALL BE TREATED AS NOTICE FOR THE HEARING ON 14-07-2014. 6. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS FI LED BY THE ASSESSEES ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 20 TH JUNE, 2014. SD/- SD/- (CHANDRA POOJARI) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN, DT : 20 TH JUNE, 2014 PK/- COPY TO: 1. SHRI. ABDUL RAHIMAN, KAKKATTIL HOUSE, PERUMUDIYO OR, PATTAMBI, PALAKKAD / SHRI V MOHAMMED, VELLOTH HOUSE, PERUMUDI YOOR, PATTAMBI, PALAKKAD 2. THE DY.CIT, CENT.CIR., THRISSUR 3. THE COMMISSIONER OF INCOME-TAX 4. THE COMMISSIONER OF INCOME-TAX(A)-I, KOCHI 5. THE DR (TRUE COPY) BY ORDER ASSTT. REGISTRAR, INCOME-TAX APPELLATE TRIBUNAL, COCHIN BENCH