The ACIT (Asstt)A.Vijayan, Palakkad V. The ACIT TDS, Ghaziabad

MA 24/COCH/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 8649 (ITAT-COCHIN)
• Duration Of Justice: 10 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-01-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 10-01-2020
• Assessment Year: 2016-2017
• Appeal Filed On: 20-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MRITUNJAYA SHARMA
• Keywords: Opportunity of being heard; TDS
• Section: 20

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFOR E S/ SHRI CHANDRA POOJARI , AM & GEORGE GEORGE K., J M M.P. NOS. 24 TO 26/COCH /2019 (ARISING OUT OF IT A NOS. 539 TO 541/COCH/2018) ASSESSMENT YEAR: 2016 - 17(4 TH QTR., 2 ND QTR. AND 3 RD QTR. SHRI A. VIJAYAN, ASSISTANT COMMISISONER OF INCOME - TAX (ASSESSMENT), SPECIAL CIRCLE, STATE GST DEPARTMENT, STATE TAX COMPLEX, PALAKKAD - 67 8 001. CHNAO 2821A VS. THE INCOME TAX OFFICER(TDS), ENGLISH CHURCH ROAD, PALAKKAD - 678 001. ( REVENUE - APPELLANT) (ASSESSEE - RESPONDENT) ASSESSEE BY NONE REVENUE BY SHRI MRITUNJAYA SHARMA, SR. DR D ATE OF HEARING 10/01/20 20 DATE OF PRONO UNCEMENT 10/01/20 20 O R D E R PER CHANDRA POOJARI, AM: BY THESE MISCELLANEOUS PETITIONS, THE ASSESSEE IS SEEKING RECALL OF THE EX PARTE ORDER OF THE TRIBUNAL IN ITA NOS.539 TO 541/COCH/2018 DATED 16 TH JANUARY, 2019. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. HOWEVER, WE PROCEED TO DISPOSE OF THESE MISCELLANEOUS PETITIONS AFTER HEARING THE LD. DR 3. IN THE MISCELL ANEOUS PETITION S , THE ASSESSEE HAS PLEADED AS FOLLOWS: M.P. NO S . 24 TO 26/ COC H/ 2019 2 1. THE ABOVE APPEAL WAS DISMISSED BY THIS HONBLE TRIBUNAL BY ORDER DATED 16.01.2019 ON THE GROUND THAT AT THE TIME OF HEARING NONE APPEARED ON BEHALF OF THE ASSESSEE EVEN THOUGH THE NOTICES HAD BEEN SERVED ON THE ASSESSEE . IT IS FURTHER STATED THAT THERE WAS NO ADJOURNMENT PETITION RECEIVED FROM THE ASSESSEE. 2, IN THIS CONNECTION, IT IS RESPECTFULLY SUBMITTED THAT UPON RECEIPT OF THE NOTICE, SAME WAS COMMUNICATED TO THE OFFICE OF OUR AUTHORIZED RE PRESENTATIVE AT PALAKKAD. IT IS UNDERSTOOD FROM THE OFFICE OF THE REPRESENTATIVE THAT THEY HAD SOUGHT AN ADJOURNMENT ON 14.01.2019 AND A COPY OF THE EVIDENCE FOR THE SAME IS ENCLOSED. IT WAS UNDER THE SAID CIRCUMSTANCES, NONE APPEARED ON BEHALF OF THE PET ITIONER ON THE HEARING DATE. IN THIS CONNECTION, IT IS RESPECTFULLY SUBMITTED THAT THERE HAS BEEN NO WILLFUL OR INTENTIONAL OMISSION ON THE PART OF THE ASSESSEE HEREIN. IF THE DELAY IS NOT CONDONED AND THE APPEAL IS NOT RESTORED AND ADJUDICATED ON MERITS , IT WOULD CAUSE SERIOUS AND IRREPARABLE HARDSHIP, PREJUDICE AND MONETARY LOSS TO THE PETITIONER 3 . IN THE ABOVE CIRCUMSTANCES AND IN THE INTEREST OF JUSTICE, THE PETITIONER IS ADVISED TO MAKE THIS PETITION FOR RESTORATION WITH A PRAYER THAT THE APPEAL MA Y BE RESTORED TO THE FILE OF THE HONBLE TRIBUNAL. IT IS ALSO HUMBLY PRAYED THAT THE PETITIONER MAY BE AFFORDED A REASONABLE OPPORTUNITY OF BEING HEARD AND TO MAKE REPRESENTATION. THIS HONBLE TRIBUNAL MAY KINDLY BE PLEASED TO GRANT THE ABOVE PRAYER AND RENDER JUSTICE. 4. THE LD. DR SUBMITTED THAT SINCE THE LETTER FOR ADJOURNMENT WAS NOT FILED BY THE DULY AUTHORIZED REPRESENTATIVE AS MENTIONED IN THE PETITION, THE MISCELLANEOUS PETITIONS MAY NOT BE ENTERTAINED. 5. WE HAVE HEARD THE LD. DR AND GONE THROUGH THE MISCELLANEOUS P ETITION S FILED BY THE ASSESSEE FOR RECALLING THE ORDER OF THE TRIBUNA L . IN THE PRESENT CASE, THE SUBMISSION OF THE PETITIONER IS THAT THE ASSESSEES AUTHORIZED REPRESENTATIVE HAD SOUGHT ADJOURNMENT OF THE APPEALS VIDE LETTE R DATED 14/01/2019 AND TO THIS EFFECT, THE ASSESSEE HAS FILED A COPY OF THE ADJOURNMENT LETTER FROM SHRI A VIJAYAN, ASSISTANT COMMISSIONER (ASSESSMENT), SPECIAL CIRCLE, PALAKKAD, DEPARTMENT OF M.P. NO S . 24 TO 26/ COC H/ 2019 3 COMMERCIAL TAXES, GOVERNMENT OF KERALA. HOWEVER, THE ADJOURNM ENT LETTER IS NOT ACCOMPANIED BY A LETTER OF DELEGATION OF POWER GIVEN TO HIM. FURTHER, THE MISCELLANEOUS PETITION S FILED BY THE ASSESSEE ARE NOT ACCOMPANIED BY REQUISITE FILING FEE. 5.1 AS PER RULE 16 OF THE INCOME TAX APPELLATE TRIBUNAL RULES, WHE RE THE MEMORANDUM OF APPEAL IS SIGNED BY AN AUTHORIZED REPRESENTATIVE, THE ASSESSEE SHALL APPEND TO THE MEMORANDUM OF DOCUMENT AUTHORIZING THE REPRESENTATIVE TO APPEAR FOR THE ASSESSEE AS REQUIRED UNDER THIS RULE. IF THE REPRESENTATIVE IS A REGULAR EMPL OYEE OF THE ASSESSEE, THE DOCUMENT SHALL STATE THE CAPACITY IN WHICH HE IS EMPLOYED. THE AUTHORIZED REPRESENTATIVE APPEARING FOR THE ASSESSEE AT THE TIME OF HEARING OF THE APPEAL SHALL, UNLESS THE DOCUMENT HAS BEEN APPENDED EARLIER, FILE SUCH DOCUMENT BEF ORE THE COMMENCEMENT OF THE HEARING. IN THE PRESENT CASE, THERE IS NO COMPLIANCE OF THIS REQUIREMENT EVEN AT THE STAGE OF FILING OF THE MISCELLANEOUS PETITIONS BEFORE THIS TRIBUNAL. HENCE, WE ARE INCLINED TO DISMISS THE MISCELLANEOUS PETITIONS FILED BY T HE ASSESSEE AS UNADMITTED. 6. IN THE RESULT, THE MISCELLANEOUS PETITIONS FILED BY THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 10 TH JANUARY, 2020. SD/ - SD/ - (GEORGE GEORGE K.) (CHANDRA POOJARI) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE: KOCHI DATED: 10 TH JANUARY, 2020 M.P. NO S . 24 TO 26/ COC H/ 2019 4 GJ COPY TO: 1 . SHRI A. VIJAYAN, ASSISTANT COMMISISONER OF INCOME - TAX (ASSESSMENT),SPECIAL CIRCLE, STATE GST DEPARTMENT, STATE TAX COMPLEX, PALAKKAD - 678 001. 2. THE INCOME TAX OFFICER(TDS), ENGLISH CHURCH ROAD, PALAKKAD - 678 001. 3. THE COMM ISSIONER OF INCOME - TAX(APPEALS), THRISSUR. 4 . THE COMMISSIONER OF INCOME - TAX, TDS, KO CHI. 5 . D. R., I.T.A.T., COCHIN BENCH, COCHIN. 6 . GUARD FILE. BY ORDER (ASSISTANT REGISTRAR) I.T.A.T., COCHIN