Canara Bank, Trivandrum V. DCIT (TDS), Trivandrum

MA 23/COCH/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 5570 (ITAT-COCHIN)
• Duration Of Justice: 2 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 08-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A S BINDHU
• Assessee Lawyers: S SATHIAVAGEESWARAN
• Keywords: TDS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFOR E S / SHRI C HANDRA POOJARI, AM & GEORGE GEORGE K., J M M.P. NO . 2 3 /COCH/201 9 (ARSG. OUT OF I .T . A. NO. 4 74 / C OCH/20 1 8 ) ( ASSESSMENT YEAR : 20 0 9 - 10 ) M/S. CANARA BANK, (CANTONMENT BRANCH), P.B. NO.5510, M.G. ROAD TRIVANDRUM - 695 030. [PA N: A AACC 6106G ] THE DEPUTY COMMISSIONER OF INCOME - TAX (TDS), TRIVANDRUM. (ASSESSEE - APPELLANT) (REVENUE - RESPONDENT) ASSESSEE BY S HRI S. SATHIAVAGEESWARAN, CA REVENUE BY S MT. A.S. BINDHU, SR. DR DATE OF HEARING 17/05/2019 DATE OF PRONOUNCEMENT 17/05/2019 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: BY THIS MISCELLANEOUS PETITION, THE ASSESSEE SEEKS TO RECALL THE EXPARTE ORDER OF THE TRIBUNAL IN ITA NO. 474/CO CH/201 8 DATED 04/02 /201 9 FOR THE ASSESSMENT YEAR 2009 - 1 0. 2. THE LD. AR SUBMITTED THAT THE TRIBUNAL DISPOSED OFF THE APPEAL EXPARTE AND DECIDED THE APPEAL AGAINST THE ASSESSEE. THE LD. AR SUBMITTED THAT THE ASSESSEE HAD NOT RECEIVED THE NOTICE OF POSTING THE CASE FOR HEARING ON M.P. NO . 2 3 / COCH/201 9 2 04/02/2019. A CCORDING TO TH E L D. AR, THE NOTICE OF HEARING WAS NOT SERVED ON THE ASSESSEE AND THE POSTING OF THE CASE CAME TO HIS KNOWLEDGE ONLY WHEN THE EX - PARTE ORDER WAS RECEIVED BY THE ASSESSEE ON 26/02/2019. THE LD. AR SUBMITTED THAT IN COLUMN 10 OF THE FORM OF APPEAL TO THE T RIBUNAL ( F ORM 36), THE ADDRESS TO WHICH NOTICES MAY BE SENT TO ASSESSEE HAD BEEN MENTIONED AS MANAGER, CANARA BANK CANTONMENT BRANCH PB BO. 5510, M.G. ROAD, TRIVANDRUM - 695 030. IT WAS SUBMITTED THAT THERE WAS SUFFICIENT CAUSE FOR NON APPEARANCE ON THE APPO INTED DATE. IT WAS SUBMITTED THAT THE ASSESSEE WAS KEEN ON PROSECUTING THE APPEAL AND PRAYED THAT THE EXPARTE ORDER DATED 04/02/2019 MAY BE RECALLED. 3 . WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE RECORD. AS PER RULE 24 OF THE INCOME TAX RUL ES, 1963, WHENEVER AN APPEAL HAS BEEN DISPOSED OFF ON MERIT, AND THE ASSESSEE S ATISFIES THE TRIBUNAL THAT THERE IS GOOD AND SUFFICIENT CAUSE FOR HIS NON APPEARANCE WHEN THE APPEAL WAS CALLED FOR HEARING, THEN THE TRIBUNAL SHALL MAKE AN ORDER SETTING ASIDE THE EX PARTE O RDER AND RESTORE THE APPEAL. THE ASSESSEE HAS FILED THE PETITION DATED NIL STATING THAT THE NOTICE OF HEARING FOR 04/02/2019 HAD NOT COME TO THE KNOWLEDGE OF THE ASSESSEE. BEING SO, WE FIND THAT THERE IS GOOD AND SUFFICIENT CAUSE FOR NON - APPEARANCE OF THE AUTHORIZED REPRESENTATIVE BEFORE THE TRIBUNAL ON 04/02/2019 . ACCORDINGLY , WE RECALL THE EARLIER ORDER OF THE TR I BU N AL DATED 04/02/2019 AND DIRECT THE REGISTRY TO POST THE APPEAL FOR FINAL HEARING ON 10/06/2019 . SINCE THE DATE OF HEARING IS ANNOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES, THE REGISTRY M.P. NO . 2 3 / COCH/201 9 3 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 PARTIES. 4. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON 17/05/2019. SD/ - SD/ - ( GEORGE GEORGE K.) (CHANDRA POOJARI) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE: KOCHI DATED: 17/05/2019 GJ COPY TO: 1 . M/S. CANARA BANK, (CANTONMENT BRANCH), P.B. NO.5510, M.G. ROAD TRIVANDRUM - 695 030. 2. THE DEPUTY COMMISSIONER OF INCOME - TAX (TDS), TRIVANDRUM. 3. THE COMMISSION ER OF INCOME - TAX(APPEALS) , TRIVANDRUM. I. 4. T HE COMMISSIONER OF INCOME - TAX (TDS) , KOCHI. 5 . D. R., I.T.A.T., COCHIN BENCH, COCHIN. 6 . GUARD FILE. BY ORDER (ASSISTANT REGISTRAR) I.T.A.T., COCHIN