Infant Jesus Anglo Indian Higher secondary school, Trivandrum V. CIT, Trivandrum

MA 25/COCH/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8650 (ITAT-COCHIN)
• Duration Of Justice: 1 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-07-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 27-07-2012
• Assessment Year: misc
• Appeal Filed On: 28-05-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRADUMNA KUMAR SINGH
• Assessee Lawyers: P ALPHONSE

Judgement Text

1 M.A 25 & 26/COCH/2012 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI N.R.S. GANESAN (JM) AND SHRI B.R. BASKARA N(AM) M.A. NOS 25 & 26/COCH/2012 (ARISING OUT OF I.T.A NOS. 531 & 532/COCH/2009) INFANT JESUS ANGLO INDIAN HIGHER SECONDARY VS COM MISSIONER OF INCOME-TAX SCHOOL, TANGASHERRY, KOLLAM 691 007 PAN : AAATI3593E (APPLICANT) (RESPONDENT) APPELLANT BY : SHRI P ALPHONSE RESPONDENT BY : SHRI PRADUMNA KUMAR SINGH DATE OF HEARING : 27-07-2012 DATE OF PRONOUNCEMENT : 27-07-2012 O R D E R PER N.R.S. GANESAN (JM) THE ASSESSEE FILED BOTH THE MISCELLANEOUS APPLICAT IONS TO RECALL THE ORDER OF THIS TRIBUNAL DATED 01-03-2012. 2. SHRI P ALPHONSE, THE LD.REPRESENTATIVE FOR THE A SSESSEE SUBMITTED THAT THE ASSESSEE SENT ADJOURNMENT APPLICATION ON 27-03-2012 B Y SPEED POST. HOWEVER, THE SAME WAS DELIVERED AT INCOME-TAX APPELLATE TRIBU NAL OFFICE AT 12.00 ON 01- 03-2012. BY THAT TIME THE APPEAL OF THE ASSESSEE WA S HEARD EXPARTE. ACCORDING TO THE LD.REPRESENTATIVE, THE ASSESSEE IS PROSECUTI NG THE APPEAL DILIGENTLY AND THE APPLICATION FILED BY THE ASSESSEE WAS DELAYED BY TH E POSTAL AUTHORITIES. 2 M.A 25 & 26/COCH/2012 THEREFORE, THERE WAS A REASONABLE CASE ON THE PART OF THE ASSESSEE FOR NOT APPEARING BEFORE THIS TRIBUNAL ON 01-03-2012. WE HEA RD SHRI PRADUMNA KUMAR SINGH ALSO. 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS ON EITH ER SIDE AND ALSO PERUSED THE MATERIAL AVAILABLE ON RECORD. AS RIGHTLY SUBMI TTED BY THE LD.REPRESENTATIVE FOR THE ASSESSEE THE APPLICATION FOR ADJOURNMENT SE NT BY SPEED POST WAS RECEIVED BY THE REGISTRY ONLY AFTER THE APPEAL WAS DISPOSED OF. THEREFORE, THE ADJOURNMENT APPLICATION WAS NOT PUT UP BEFORE THIS TRIBUNAL WHEN THE APPEAL WAS TAKEN UP FOR HEARING. IN THIS FACTUAL CIRCUMSTA NCE, THIS TRIBUNAL IS OF THE OPINION THAT THERE WAS SUFFICIENT CAUSE ON THE PART OF THE ASSESSEE FOR NOT APPEARING BEFORE THIS TRIBUNAL ON 01-03-2012. ACCORD INGLY THE ORDER OF THIS TRIBUNAL DATED 01-03-2012 IS RECALLED AND THE APPEAL OF THE ASSESSEE IS POSTED FOR HEARING ON 08-08-2012. IT IS NOT NECESSARY TO ISSUE N OTICE OF HEARING TO EITHER PARTY FOR THE HEARING DATED 08-08-2012 SINCE THE DATE OF HEARING IS ANNOUNCED IN THE OPEN COURT. IN OTHER WORDS, COPY OF THIS ORDER SHALL BE TREATED AS NOTICE FOR THE HEARING ON 08-08-2012. 5. WITH THE ABOVE OBSERVATIONS, THE MISCELLANEOUS A PPLICATION OF THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ON THIS 27 TH DAY OF JULY, 2012. (B.R. BASKARAN) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN, DT : 27 TH JULY, 2012 PK/- 3 M.A 25 & 26/COCH/2012 COPY TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE COMMISSIONER OF INCOME-TAX 4. THE COMMISSIONER OF INCOME-TAX(A) 5. THE DR (TRUE COPY) BY ORDER ASSTT. REGISTRAR, INCOME-TAX APPELLATE TRIBUNAL, COCHIN BENCH