M/s.Gilead Marian Orphanage & Retreat Centre, Ernakulam V. The DY DIT, Cochin

MA 22/COCH/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4248 (ITAT-COCHIN)
• Duration Of Justice: 1 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-04-2016
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Assessment Year: 2006-2007
• Appeal Filed On: 04-03-2016
• Court: TRIBUNAL
• Department Lawyers: K P GOPAKUMAR
• Assessee Lawyers: N UNNIKRISHNAN
• Keywords: Charitable institution; Reasonable cause

Judgement Text

M.P. NOS. 22&23 /COCH/2016 1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI B P JAIN, AM & GEORGE GEORGE.K, JM M.P. NO. 22/COCH/2016 (ARSG. OUT OF I.TA. NO.537/COCH/2015) (ASST YEAR: 2006-07) GILED MARIAN ORPHANAGE & RETREAT CENTRE, VADAKARA, OLIYAPURAM P.O., KOOTHATTUKULAM, ERNAKULAM-686 679. [PAN : AABTG 2824P] THE DEPUTY DIRECTOR OF INCOME TAX, KOCHI. (ASSESSEE -APPELLANT) VS (REVENUE-RESPONDENT) M.P. NO. 23/COCH/2016 (ARSG. OUT OF I.TA. NO.538/COCH/2015) (ASST YEAR: 2006-07) SQNTHULA CHARITABLE TRUST, VADAKARA, OLIYAPURAM PO, KOOTHATTUKULAM, ERNAKULAM-686 679. [PAN:AAHTS 3966L] THE DEPUTY DIRECTOR OF INCOME TAX, KOCHI. (ASSESSEE -APPELLANT) VS (REVENUE-RESPONDENT) ASSESSEE BY SHRI N. UNNIKRISHNAN, FCA REVENUE BY SHRI K.P. GOPAKUMAR, SR. DR DATE OF HEARING 27/04/2016 DATE OF PRONOUNCEMENT 27/04/2016 M.P. NOS. 22&23 /COCH/2016 2 ORDER PER B P JAIN, AM: THE ASSESSEES HAVE MOVED THESE TWO MISCELLANEOUS A PPLICATIONS SEEKING RECALL OF THE COMMON ORDER DATED 03/02/2016 PASSED BY THIS BENCH EX-PARTE WITHOUT THE PRESENCE OF THE ASSESSEES. 2. IN THE PETITION FILED BY THE ASSESSEES, IT WAS SUBMITTED THAT THE APPEALS WERE POSTED FOR HEARING ON 19/02/2016 AS PER THE NO TICE RECEIVED BY THE ASSESSEE. THE ASSESSEES FILED AN ADJOURNMENT PETITI ON IN THE AFTERNOON OF 18/02/2016 WHICH WAS NOT ACCEPTED BY THE OFFICE ON THE PLEA THAT THE ORIGINAL APPEALS HAVE BEEN TAKEN UP FOR HEARING ON 03/02/201 6 AND DISMISSED FOR NON- APPEARANCE BY THE ASSESSEES. IT WAS ADVISED BY THE OFFICE THAT A RESTORATION PETITION COULD BE FILED ON RECEIPT OF THE ORDER OF THE TRIBUNAL DISMISSING THE APPEALS. MEANWHILE, THE ASSESSEES HAVE RECEIVED A COPY OF THE ORDER OF THE TRIBUNAL DISMISSING THE APPEALS. IT WAS SUBMITTED THAT THE ASSESSEES HAVE NOT RECEIVED ANY NOTICE AS TO THE HEARING ON 03/02/2016 . HENCE NOBODY APPEARED ON BEHALF OF THE ASSESSEES ON THE SAID DATE AND NO ADJOURNMENT PETITION ALSO WAS FILED. ON A FURTHER VERIFICATION, IT WAS NOTI CED THAT THE APPEALS WERE FILED ON 11/12/2015 AND THE STAY PETITION WAS FILED ON 14 /12/2015. AT THE TIME OF FILING THE STAY PETITION AN ACKNOWLEDGMENT CUM NOTICE (IND ICATING THE APPEAL M.P. NOS. 22&23 /COCH/2016 3 HEARING DATE AS 03/02/2016) SEEMS TO HAVE BEEN HAND ED OVER TO THE PERSON WHO CAME TO FILE THE STAY PETITION ON 14/12/2015, W HICH HE MISTOOK AS AN ACKNOWLEDGMENT FOR STAY PETITION AND DID NOT BRING IT TO THE NOTICE OF THE ASSESSEE OR THE AUTHORIZED REPRESENTATIVE. IT WAS SUBMITTED THAT NO NOTICE HAS BEEN RECEIVED BY THE ASSESSEES THROUGH RPAD AS TO T HE POSTING OF HEARING ON 03/02/2016. IT WAS SUBMITTED THAT IF THE APPEALS A RE NOT TAKEN UP FOR HEARING, IT WILL CREATE UNDUE HARDSHIP TO THE ASSESSEES. HENCE , IT WAS PRAYED THAT THE APPEALS MAY BE RESTORED AND POSTED FOR HEARING ON A DATE CONVENIENT TO THE TRIBUNAL. 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 ORDER DATED 03/02/2016 CITED ABOVE AND DIRECT THE REGISTRY TO POST THE APP EALS FOR FINAL HEARING ON 07/06/2016. SINCE THE DATE OF HEARING IS ANNOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES, THE REGISTRY NEED NOT SEND SEPARATE NOTICE OF HEARING TO THEM, I.E., THE PRESENT ORDER SHALL ALSO BE CONSTRUED AS NOTICE OF HEARING, WHICH MAY BE TAKEN NOTE OF BY BOTH THE PAR TIES. WE ALSO DIRECT THE M.P. NOS. 22&23 /COCH/2016 4 ASSESSEES TO APPEAR BEFORE THE TRIBUNAL ON THE DATE OF HEARING AND NOT TO SEEK ADJOURNMENT WITHOUT REASONABLE CAUSE. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS FI LED BY THE ASSESSEES ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN CO URT ON 2 7-04-2016. SD/- SD/- ( GEORGE GEORGE.K) (B P JAIN ) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE : COCHIN DATED: 27 TH APRIL, 2016 GJ COPY TO: 1 . GILED MARIAN ORPHANAGE & RETREAT CENTRE, VADAKARA, OL IYAPURAM P.O., KOOTHATTUKULAM, ERNAKULAM-686 679. 2. SQNTHULA CHARITABLE TRUST, VADAKARA, OLIYAPURAM P O, KOOTHATTUKULAM, ERNAKULAM-686 679. 3. THE DEPUTY DIRECTOR OF INCOME TAX, KOCHI. 4. THE COMMISSIONER OF INCOME-TAX(APPEALS)-III, KOC HI. 5. THE COMMISSIONER OF INCOME-TAX, KOCHI. 6. DR/ITAT, COCHIN 7. GUARD FILE. BY ORDER ASSISTANT REGISTRAR ITAT, COCHIN M.P. NOS. 22&23 /COCH/2016 5 1. DATE OF DICTATION : 27/04/2016 2.DATE ON WHICH THE TYPED DRAFT IS PLACED 27/04/2016 BEFORE THE DICTATING MEMBER OTHER MEMBER: 3.DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR . PS/PS: /04/2016 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER : /04/2016 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE S R. PS/PS : /04/2016 6. DATE ON WHICH THE FILE GOES TO BENCH CLERK: /04 /2016 7. DATE ON WHICH THE FILE GOES TO HEAD CLERK: 8. DATE ON WHICH THE FILE GOES TO ASSISTANT REGISTR AR 9. DATE OF DISPATCH OF THE ORDER: